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This page contains interim guidance relating to instructions in IRM Part 21 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An IRM procedural update, effective 12/09/2025, was issued to revise IRM 21.5.6 regarding Various Freeze Code Updates.
This interim guidance (IG), Appeals Case Management System (ACMS) IRM 8.20.13, provides changes in terminology and general processing functionality for the IRS Independent Office of Appeals (Appeals) new case management system, ACMS. ACDS is being replaced by ACMS, a more modernized system. Appeals contracted Salesforce to create ACMS, which will provide Appeals with a new level of automation and analytics. This IG is effective 12/2/2025 and affects IRM 8.20.13.
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 21.1.1 regarding Balance Due; OPI Survey
An IRM procedural update, effective 03/13/2025, was issued to revise IRM 21.1.1 regarding Balance Due-penalty Abatement; Clean Vehicle Credit Procedures
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.3(10) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 06/27/2025, was issued to revise IRM 21.1.1 regarding OPI Update
An IRM procedural update, effective 12/16/2024, was issued to revise IRM 21.1.1 regarding Updated Balance Due Procedures; Removed APP. 40; Updated Exhibit 1-1
An IRM procedural update, effective 02/06/2025, was issued to revise IRM 21.1.3.1.7 regarding DEI - EO: Removing Equity, Diversity, and Inclusion Statement and Guidance
An IRM procedural update, effective 11/05/2024, was issued to revise IRM 21.1.3 regarding Oral Statement Authority Updates.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.3.18 where the guidance has been incorporated. This link will be removed on 12/22/2025.
An IRM procedural update, effective 11/18/2025, was issued to revise IRM 21.1.3 regarding Taxpayer Services (TS) Live Chat
An IRM procedural update, effective 05/23/2025, was issued to revise IRM 21.1.3 regarding Toll-free Phone Inquiries From Law Enforcement; TAS Timeframe Updates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.48.6(1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 12/13/2024, was issued to revise IRM 21.2.1 regarding New Options Available in IOLA; Additional Forms Added to the MeF Platform.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.63(28) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 03/06/2025, was issued to revise IRM 21.2.1 regarding Systems - Updates to IOLA; Direct Pay; E-file Options.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.48.6(1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 10/09/2024, was issued to revise IRM 21.2.1 regarding Updates to IOLA; Tax Pro
An IRM procedural update, effective 11/25/2024, was issued to revise IRM 21.2.1 regarding various systems updates - IOLA; Get Transcript online moves to IOLA; BTA updates.
An IRM procedural update, effective 04/28/2025, was issued to revise IRM 21.2.1 regarding Systems Updates
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.10.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 10/15/2024, was issued to revise IRM 21.2.3 regarding EUP; Individual Online Account; Postal Mail Delivery
An IRM procedural update, effective 12/09/2024, was issued to revise IRM 21.2.3 regarding Identity Theft Indicators and New Procedures for BMF; Unmasked Transcript Referrals.
An IRM procedural update, effective 03/05/2025, was issued to revise IRM 21.2.3 regarding New BMF Transcripts; TDS Letters.
An IRM procedural update, effective 10/04/2024, was issued to revise IRM 21.2.3 regarding Spanish Transcripts; SOR Mailbox; CAF; Letter 1722(IO); Call Closure; BMF 94X Series
An IRM procedural update, effective 11/21/2024, was issued to revise IRM 21.2.3 regarding Spanish Transcripts and Designated Officials in BTA; TE/GE and International SADI Check for SOR .
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.3.4.8.2.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.3.4.8.2.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 11/13/2024, was issued to revise IRM 21.3.3 regarding Changes, Clarifications, and Updates for Form 15620; Use of Estate of; Certified Letters; Routing of GLDS; Corr Date for Electronic Receipts.
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 21.3.3 regarding Clarification for When to Send a Bal Due and Request Information for Incarcerated Taxpayers; Combined Corr Dates; Added Instructions for Corr Date Input With Command Codes
An IRM procedural update, effective 11/14/2025, was issued to revise IRM 21.3.10 regarding Removal of Links and ID.me Information
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10.4.1 where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 03/06/2025, was issued to revise IRM 21.3.10 regarding Updates to Unprocessed Form 2848/8821 With Checkbox 4 and Reporting Agent (RA)
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4(3) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.4.1 regarding Updates to Refund Research.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.1.2.6(13) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 10/21/2025, was issued to revise IRM 21.4.1 regarding Various Changes to Refund Research
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.
An IRM procedural update, effective 01/31/2025, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability.
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4(5) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 10/21/2025, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.3(8) where the guidance has been incorporated. This link will be removed on 1/5/2026.
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.3.5.2 regarding Various Changes to Returned Refunds/Releases.
An IRM procedural update, effective 06/09/2025, was issued to revise IRM 21.4.3 regarding Various Changes to Returned Refunds/Releases
An IRM procedural update, effective 06/09/2025, was issued to revise IRM 21.4.3 regarding Various Changes to Returned Refunds/Releases
An IRM procedural update, effective 05/23/2025, was issued to revise IRM 21.5.6 regarding Freeze Codes.
An IRM procedural update, effective 03/13/2025, was issued to revise IRM 21.5.6 regarding Freeze Code Updates.
An IRM procedural update, effective 01/30/2025, was issued to revise IRM 21.5.6 regarding Multiple Updates to the Freeze Code IRM 21.5.6.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9.4.1 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9.1.6 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.5.1 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.38.2 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.38.2 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.38.3 where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 10/08/2025, was issued to revise IRM 21.6.3 regarding Withholding Credit Processing Clarification; Update to CTC Amount for 2025; Termination of CVC AS of September 30, 2025
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.1.7 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.2 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.5.2(3) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.6.2.21.3 where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 06/26/2025, was issued to revise IRM 21.6.8 regarding Clarification for Working MFT 31 Accounts.
An IRM procedural update, effective 11/21/2025, was issued to revise IRM 21.7.1 regarding Editorial Updates; Form 709-NA Added for Estate and Gift Inquiries; IDRS Number for Routing to OAMC Large Corp Updated.
An IRM procedural update, effective 12/01/2025, was issued to revise IRM 21.7.2 regarding 1099-MISC and 1099-NEC Requirements (Section 70433); No Tax on Tips (Section 70201) and No Tax on Overtime (Section 70202) of One, Big, Beautiful Bill Act (OBBBA)
An IRM procedural update, effective 10/28/2024, was issued to revise IRM 21.7.2 regarding Additional Required ERC Disallowance Letter Language.
An IRM procedural update, effective 12/10/2024, was issued to revise IRM 21.7.2 regarding AM BMF Deferred Social Security Tax Handling Changes Including Discontinuance of APP 40.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.5(6) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7(11) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 12/18/2024, was issued to revise IRM 21.7.2 regarding Corrected Paragraphs to be Consistent with Topics of IRM Subsection.
An IRM procedural update, effective 12/04/2024, was issued to revise IRM 21.7.2 regarding Disallowance Actions for ERC Related Filtering Related Individuals; Correction Regarding Form 8974
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.3.1 where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.2 where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 07/30/2024, was issued to revise IRM 21.7.2 regarding Form 94XX ERC Disallowance Handling Updates
An IRM procedural update, effective 08/20/2024, was issued to revise IRM 21.7.2 regarding Forms 94XX Filed Via MeF.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4(2) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 11/24/2025, was issued to revise IRM 21.7.2 regarding Handling RAAS Filtering Criteria for Risked Erc-Exam Potential Cases; Caution for Section 70605(d) With a P- Freeze; Link to 105c Cases That Meet IRC 6532(a).
An IRM procedural update, effective 08/09/2024, was issued to revise IRM 21.7.2.7.2 regarding New Press Release for ERC Claims Processing.
An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.7.2 regarding New Subsection with Information About 105C and 106C Replies to ERC Claim Disallowances
An IRM procedural update, effective 04/14/2025, was issued to revise IRM 21.7.2 regarding Overclaimed PPP Loans; Overclaimed Qualified Sick/Family Leave; Caution Added Regarding Previously Processed ERC Claims; Removal of ERC Worksheet Instructions for Disallowance Cases
IRM 21.7.2 Recapture Letter Guidance; Clarifications to Form 5884-C and Form 5884-D and IDRS Numbers
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4.4.2(4) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 09/20/2024, was issued to revise IRM 21.7.2 regarding Revised Case Control Instructions for ERC Form 94XX and Other COVID Credit Cases
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.6.6 where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 11/05/2025, was issued to revise IRM 21.7.2 regarding Section 70605(d) of One, Big, Beautiful Bill
An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.7.2 regarding Supplemental Forms 94XX Filed By Certain Aggregate Employment Tax Return Filers
An IRM procedural update, effective 08/01/2025, was issued to revise IRM 21.7.2 regarding Updated IDRS Number to Assign Form 5884-C and Form 5884-D Cases for Processing.
An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.7.2.7.6.6 regarding Updated Supplemental Form 94xx Handling Instructions.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.2(5) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4(2) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 07/10/2025, was issued to revise IRM 21.7.2 regarding Update Regarding ERC Withdrawal
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.11(3) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to 21.7.2.4.5.6(2) where the guidance has been incorporated. This link will be removed on 1/2/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.3.3(2) where the guidance has been incorporated. This link will be removed on 1/2/2026.
An IRM procedural update, effective 12/03/2024, was issued to revise IRM 21.7.3 regarding 2024 Credit Reduction States; State Wage Base; MeF Amended Form 940.
An IRM procedural update, effective 01/21/2025, was issued to revise IRM 21.7.3 regarding Form 940 (SP) Replaced Form 940 (PR).
An IRM procedural update, effective 05/27/2025, was issued to revise IRM 21.7.4 regarding Income Taxes/Information Returns.
An IRM procedural update, effective 02/07/2025, was issued to revise IRM 21.7.10.1 regarding DEI - EO: Removed Reference to Equity, Diversity and Inclusion, Civil Rights Division, Per Executive Order
An IRM procedural update, effective 11/21/2025, was issued to revise IRM 21.7.13 regarding Date of Death Check; EIN Prefix 41; International EIN Phone Applications and Foreign Entity; Electronic Signatures; Form SS-4 Application Status; Second Name/Sort Name Line Changes
An IRM procedural update, effective 03/14/2025, was issued to revise IRM 21.7.13.7.2.1 regarding Form SS-4 Processing Guidance.
An IRM procedural update, effective 05/22/2025, was issued to revise IRM 21.7.13 regarding New Prefix 39; Research Required for Primary Name Corrections; SS-4 Processing Backlog Resolved.
An IRM procedural update, effective 11/17/2025, was issued to revise IRM 21.8.1 regarding IMF International Live Chat
An IRM procedural update, effective 12/16/2024, was issued to revise IRM 21.6.4 regarding Various Updates and Clarifications Including Procedures for Claiming Net Qualified Disaster Loss and Self-employment Income Adjustments
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.