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This page contains interim guidance relating to instructions in IRM Part 25 currently in effect but not yet published in the Internal Revenue Manual (IRM).
An IRM procedural update, effective 01/26/2026, was issued to revise IRM 25.21.4 regarding instruction and guidance to examiners for the mandatory offering of IT-approved digital communication tools- Affordable Care Act- IRC 6056 non-filer and IRC 4980H compliance process.
An IRM procedural update, effective 12/08/2025, was issued to add IRM 25.23.11 regarding Various Updates
This guidance is now incorporated into the IRM. Certain content is unavailable while under review due to policy changes from executive orders. You can access prior content through a FOIA request.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.23.9.6 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 25.23.11.6.5 - (1) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 11/05/2025, was issued to revise IRM 25.25.1 regarding Return Integrity and Verification Operation Business Master File Procedures
An IRM procedural update, effective 06/24/2025, was issued to revise IRM 25.25.6 regarding Disaster Clarification; Statute Procedure Updates; TC 971 AC 850 Reversals
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 25.25.6.1.7 (2) 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 25.25.6.2 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 25.25.7.2(2) 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 21.7.2.7.8 where the guidance has been incorporated. This link will be removed on 1/1/2026.
An interim guidance memorandum, effective 1/22/2025, was issued to revise IRM 25.27.1 regarding interim guidance on letter 3164 third-party refresher notice.
An interim guidance memorandum, effective 7/23/2025, was re-issued to provide guidance until IRM 25.31.1 is published regarding corporate shared support for shared administrative associates and assistants.
An IRM procedural update, effective 03/13/2024, was issued to revise IRM 25.32.1 regarding Direct File Pilot Updates
To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.