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). IRM 21.1.1 Commitment to Quality; Communication Skills; Default Screener; Bad Line Calls This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.2(5) where the guidance has been incorporated. This link will be removed on 11/08/2024. IRM 21.1.3 Oral statement authority updates PDF An IRM procedural update, effective 11/05/2024, was issued to revise IRM 21.1.3 regarding Oral Statement Authority Updates. IRM 21.1.3 SOR mailbox requests that must be handled by a PPS assistor applies only to AM PPS or AM toll-free phone lines; RA updates for SOR procedures. This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.3.2.3(8) where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.1.3 SOR transcript requests; Faxing Form 2848 and Form 8821 to CAF unit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.3.2.3(8) where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.1 Business Online Account (BOLA) - Business Tax Account is Available; New Information on Tax Pro Account; ICCE Finesse CTIOS/IPBlue is Mow ICCE Finesse This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.32 where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.1 New Features Added to Individual Online Account (IOLA) and Tax Pro Account This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.62(5) where the guidance has been incorporated. This link will be removed on 11/3/2024. IRM 21.2.1 New Features to Business Online Account (BOLA) - Business Tax Account and Clarifications to Credit or Debit Card Payments This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.11(2) where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.1 New process for students applying for financial aid This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.61 where the guidance has been incorporated. This link will be removed on 11/3/2024. IRM 21.2.1 Updates to IOLA; Tax Pro PDF An IRM procedural update, effective 10/09/2024, was issued to revise IRM 21.2.1 regarding Updates to IOLA; Tax Pro IRM 21.2.3 BMF 94X Tax Return Transcripts Series PDF An IRM procedural update, effective 10/30/2024, was issued to revise IRM 21.2.3 regarding BMF 94X Tax Return Transcripts Series. IRM 21.2.3 BMF Form 94X Series This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.1. where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.3 Business Tax Account; TDS Transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3 where the guidance has been incorporated. This link will be removed on 11/6/2024. IRM 21.2.3 Call closure delivery timeframes 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 11/6/2024. IRM 21.2.3 Department of Education; BMF Form 94X Account Transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.6. I where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.3 EUP; Individual Online Account; Postal Mail Delivery PDF An IRM procedural update, effective 10/15/2024, was issued to revise IRM 21.2.3 regarding EUP; Individual Online Account; Postal Mail Delivery IRM 21.2.3 Faxing This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.1. where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.3 Interactive Voice Response; Secure Mailbox; Unmasked Transcripts; Validating Transcripts in the Queue This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.3 where the guidance has been incorporated. This link will be removed on 11/6/2024. IRM 21.2.3 Mailing of new BMF transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.7 where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.3 New BMF TDS transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3.1 where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.3 Online account for individuals This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.2. where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.3 Spanish Transcripts; SOR Mailbox; CAF; Letter 1722(IO); Call Closure; BMF 94X Series PDF 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 IRM 21.2.3 TAC referrals This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3 where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives PDF An IRM procedural update, effective 04/02/2024, was issued to revise IRM 21.2.3 regarding TDS SOR Mailbox Delivery Method for Authorized Representatives. IRM 21.2.3 Spanish Transcripts and Designated Officials in BTA; TE/GE and International SADI Check for SOR PDF 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 . IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3 where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.3 TDS SOR mailbox delivery method for tax practitioners This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3 where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.2.3 TDS SOR mailbox for authorized representatives This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.5 where the guidance has been incorporated. This link will be removed on 11/3/2024. IRM 21.2.3 BMF Form 94X Account Transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.3. where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.3.3 Changes, Clarifications, and Updates for Form 15620; Use of Estate of; Certified Letters; Routing of GLDS; Corr Date for Electronic Receipts PDF 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. IRM 21.3.3 - New processes for AM working ERC cases; Routing FTA to ACSS; and clarification of which correspondence date to use 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 11/7/2024. IRM 21.3.3 Update to Entity Change Procedures for Incarcerated taxpayers when a prisoner number is not available; Changed "deceased" to "DECD" for consistency with other IRMs; Corrected links to CP Notices This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.3.4.16.3.1 where the guidance has been incorporated. This link will be removed on 11/7/2024. IRM 21.3.10 SADI authentication for SOR This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10.4.4.1 where the guidance has been incorporated. This link will be removed on 11/6/2024. IRM 21.3.10 Updated Processing Timeframe for Payment Tracer Referrals to Hardcore Payment Tracer Function (HPTF) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10.4.3(5) where the guidance has been incorporated. This link will be removed on 11/7/2024. IRM 21.4.1 Refund research updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.1.1 where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.4.1 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(8) where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.4.1 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(5) where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.4.1 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(14) where the guidance has been incorporated. This link will be removed on 11/7/2024. IRM 21.4.1 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 11/7/2024. IRM 21.4.1 Various Changes to Refund Research This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.4 where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.4.1 Various changes to refund research PDF An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.1 regarding Various Changes to Refund Research IRM 21.4.1 Various IRM Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.4 where the guidance has been incorporated. This link will be removed on 11/8/2024. IRM 21.4.2 Refund trace and limited payability updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2-1(8) where the guidance has been incorporated. This link will be removed on 11/11/2024. IRM 21.4.2 Updates to refund trace and limited payability 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 11/11/2024. IRM 21.4.2 Updates to refund trace and limited payability This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4.1(3) where the guidance has been incorporated. This link will be removed on 11/11/2024. IRM 21.4.2 Updates to refund trace and limited payability This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.3.3(2) where the guidance has been incorporated. This link will be removed on 11/11/2024. IRM 21.4.2 Updates to refund trace and limited Payability This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4(1)a where the guidance has been incorporated. This link will be removed on 11/11/2024. IRM 21.4.2 Various changes to refund trace PDF An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.2 regarding Various Changes to Refund Trace IRM 21.4.2 Various IRM Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4.3(1) where the guidance has been incorporated. This link will be removed on 11/14/2024. IRM 21.4.3 Updates to returned refunds/releases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.6 where the guidance has been incorporated. This link will be removed on 11/14/2024. IRM 21.4.3 Updates to returned refunds/releases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5 where the guidance has been incorporated. This link will be removed on 11/14/2024. IRM 21.4.3 Updates to Returned Refunds/Releases May 7, 2024 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.2 where the guidance has been incorporated. This link will be removed on 11/14/2024. IRM 21.4.3 Updates to Returned Refunds/Releases June 11, 2024 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5 where the guidance has been incorporated. This link will be removed on 11/14/2024. IRM 21.4.3 Various Changes This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.3 where the guidance has been incorporated. This link will be removed on 11/15/2024. IRM 21.4.3 Various changes to returned refunds/releases PDF 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. IRM 21.4.3 Various IRM Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.3 where the guidance has been incorporated. This link will be removed on 11/15/2024. IRM 21.5.6 Freeze codes updates This guidance is now incorporated into the IRM. Following the link above This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(4) where the guidance has been incorporated. This link will be removed on 11/18/2024. IRM 21.5.6 -E, E- Procedural Updates; Other Freeze Code Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(1) where the guidance has been incorporated. This link will be removed on 11/18/2024. IRM 21.5.6 Various Freeze Code Updates PDF An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.5.6 regarding Various Freeze Code Updates. IRM 21.5.6 Various Freeze Codes Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(4) where the guidance has been incorporated. This link will be removed on 11/18/2024. IRM 21.5.6 -Z Freeze updating CI instructions; -D Freeze routing instructions clarified; other freeze code updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(1) where the guidance has been incorporated. This link will be removed on 11/18/2024. IRM 21.5.9 Carryback Claim Due Date Guidance; Excess Business Loss Limitation Legislative Extensions; Alternative Minimum Tax Credit Interest Computation Date Clarification; Tent Statute Consideration Updates PDF An IRM procedural update, effective 10/21/2024, was issued to revise IRM 21.5.9 regarding Carryback Claim Due Date Guidance; Excess Business Loss Limitation Legislative Extensions; Alternative Minimum Tax Credit Interest Computation Date Clarification; Tent Statute Consideration Updates. IRM 21.5.9 Carryback Elections on Superseding Returns; Freeze Release and Hold Code Reminders; Nonrefundable Credit Exhibit Updated This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9.5.2(1) where the guidance has been incorporated. This link will be removed on 11/19/2024. IRM 21.5.9 Identifying carryback and carryforward issues; Tent exam referrals; Tentative refund applications - Period of limitations for credit or refund on loss year is imminent or expired; 6417B Credits This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9.2.2 where the guidance has been incorporated. This link will be removed on 11/18/2024. IRM 21.5.10 AIMS Status Call Transfer Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.10-1 where the guidance has been incorporated. This link will be removed on 11/15/2024. IRM 21.5.10 Exam soft notices PDF An IRM procedural update, effective 11/13/2024, was issued to revise IRM 21.5.10.4.2 regarding Exam Soft Notices. IRM 21.5.10 Referrals to Exam on Claims with Employee Retention Credit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.10-2 where the guidance has been incorporated. This link will be removed on 11/15/2024. IRM 21.5.10 Updating requesting copies of audit reports This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.10.4.4(1) where the guidance has been incorporated. This link will be removed on 11/15/2024. IRM 21.6.3 Clarification to Credit Procedures Including Questionable Credits With -E Freeze and CP 08/09/27 Responses With -A Freeze This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.2.8.3 where the guidance has been incorporated. This link will be removed on 11/20/2024. IRM 21.6.3 Clarification of IRN 820; Withholding; DECD ES Cr Transcripts; Math Verifying Form 7202 With Self-employment Income This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.24.4 where the guidance has been incorporated. This link will be removed on 11/19/2024. IRM 21.6.3 Clean vehicle credits; various updates 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 11/19/2024. IRM 21.6.3 Credit for Increasing Research Activities; AdvCTC procedures for Refund Inquiry; Filing Deadlines for RRC for 2020 and 2021, CP 09, CP 27; Returned EIP With no Tax Return on File This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.2.14 where the guidance has been incorporated. This link will be removed on 11/20/2024. IRM 21.6.3 Link added for CP 09 / CP 27 responses; clarification to EIP and RRC procedures; link added to credits for sick leave and family leave This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.2.7.8 where the guidance has been incorporated. This link will be removed on 11/20/2024. IRM 21.6.3 Processing Form 1040X in Response to CP 08, CP 09, CP 27; Returned EIP With no Tax Return on File This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.2.8.3 where the guidance has been incorporated. This link will be removed on 11/20/2024. IRM 21.6.3 Updates to clean vehicle credits; EPE; CRN 820 for CTC; various other updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.9 where the guidance has been incorporated. This link will be removed on 11/19/2024. IRM 21.6.3 Various updates and clarification of clean vehicle credits; Withholding; Sick and Family Leave Credits 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 11/19/2024. IRM 21.6.4 Procedures for Discrepancy Between IRS and SSA Self-Employment Income This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.14.4 where the guidance has been incorporated. This link will be removed on 11/21/2024 IRM 21.6.4 Self-Employment income sent to SSA This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.14.4 where the guidance has been incorporated. This link will be removed on 11/20/2024. IRM 21.6.4 Updated Reference Numbers 907/007 to Show Correct Line Numbers for Schedule H This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.8.5 where the guidance has been incorporated. This link will be removed on 11/21/2024. IRM 21.6.4 Various procedural clarifications This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.1.6.1 where the guidance has been incorporated. This link will be removed on 11/21/2024. IRM 21.6.5 Added 2024 to various contribution limits tables for IRA, SEP, SIMPLE, Etc. 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 11/21/2024. IRM 21.6.5 Various 2025 Tax Year Limitations PDF An IRM procedural update, effective 11/13/2024, was issued to revise IRM 21.6.5 regarding Various 2025 Tax Year Limitations. IRM 21.6.8 When to Call Innocent Spouse Line; REFMFT 31 Transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.8.5 where the guidance has been incorporated. This link will be removed on 11/21/2024. IRM 21.7.1 Removed wording "if Required" in Box 1 of the If/and/then chart for taxpayer authentication following procedures in IRM 21.1.3.2.3, Required Taxpayer Authentication This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.1.4.7.1(6) where the guidance has been incorporated. This link will be removed on 11/22/2024. IRM 21.7.1 Taxpayer Authentication; EFTPS Information; Large Corp Program Participation This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.1.4.8.1.1 where the guidance has been incorporated. This link will be removed on 11/22/2024. IRM 21.7.1 Taxpayer authentication for Letter 147C; new phone number Ogden Large Corp; updated link to LB&I LC application form and PSP Analysts contacts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.1.4.11.4(1) where the guidance has been incorporated. This link will be removed on 11/22/2024. IRM 21.7.1 Updated Guidance to Follow Authentication Procedures Outlined in IRM 10.10.3 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.1.4.7.1(7) where the guidance has been incorporated. This link will be removed on 11/22/2024. IRM 21.7.2 Additional Required ERC Disallowance Letter Language PDF An IRM procedural update, effective 10/28/2024, was issued to revise IRM 21.7.2 regarding Additional Required ERC Disallowance Letter Language. IRM 21.7.2 Blocking series clarifications for certain ERC Form 94XX Claims PDF An IRM procedural update, effective 07/22/2024, was issued to revise IRM 21.7.2 regarding Blocking Series Clarifications for Certain ERC Form 94XX Claims IRM 21.7.2 Disallowance Actions for Certain Form 94XX ERC Claims 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 11/27/2024. IRM 21.7.2 Discontinuance of Publication 51 and 80 PDF IRM 21.7.2 Discontinuance of Publication 51 and 80 IRM 21.7.2 Employment and Railroad Tax Returns This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.9.3.4 where the guidance has been incorporated. This link will be removed on 11/27/2024. IRM 21.7.2 ERC Claim Withdrawal Program This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.7 where the guidance has been incorporated. This link will be removed on 11/26/2024. IRM 21.7.2 ERC Claim Withdrawal Program November 1, 2023 PDF An IRM procedural update, effective 11/01/2023, was issued to revise IRM 21.7.2 regarding ERC Claim Withdrawal Program. IRM 21.7.2 ERC Claim Withdrawal Request Handling This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.7.2(3) where the guidance has been incorporated. This link will be removed on 11/27/2024. IRM 21.7.2 ERC Voluntary Disclosure Program (VDP) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.9 where the guidance has been incorporated. This link will be removed on 11/25/2024. IRM 21.7.2 Form 94XX ERC Claims Contacts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.2 Form 94XX ERC claims processing status 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 11/25/2024. IRM 21.7.2 Form 94XX ERC disallowance handling updates PDF An IRM procedural update, effective 07/30/2024, was issued to revise IRM 21.7.2 regarding Form 94XX ERC Disallowance Handling Updates IRM 21.7.2 Forms 94XX Filed Via MeF PDF An IRM procedural update, effective 08/20/2024, was issued to revise IRM 21.7.2 regarding Forms 94XX Filed Via MeF. IRM 21.7.2 Form 94XX Signature Clarifications This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4.11 where the guidance has been incorporated. This link will be removed on 11/26/2024. IRM 21.7.2 Forms 94XX with RICS, RIVO, or Identity Theft Involvement This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4.13 where the guidance has been incorporated. This link will be removed on 11/25/2024. IRM 21.7.2 Handling guidance for certain letter replies This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.10 where the guidance has been incorporated. This link will be removed on 11/22/2024. IRM 21.7.2 Handling Status for Forms 94XX Claiming ERC This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.2 New Press Release for ERC Claims Processing PDF 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. IRM 21.7.2 Revised Case Control Instructions for ERC Form 94XX and Other COVID Credit Cases PDF 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 IRM 21.7.2 Revised Handling For Forms 94XX Claiming Credits When No TC 150 Is Posted 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 11/25/2024. IRM 21.7.2 Revised handling guidance for Forms 94XX reporting ERC PDF An IRM procedural update, effective 06/26/2024, was issued to revise IRM 21.7.2 regarding Revised Handling Guidance for Forms 94XX Reporting ERC IRM 21.7.2 Second ERC Voluntary Disclosure Program (ERC VDP) PDF An IRM procedural update, effective 09/04/2024, was issued to revise IRM 21.7.2.7.9 regarding Second ERC Voluntary Disclosure Program (ERC VDP) IRM 21.7.2 Supplemental Forms 94XX Filed By Certain Aggregate Employment Tax Return Filers PDF 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 IRM 21.7.2 Updated Supplemental Form 94xx Handling Instructions PDF 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. IRM 21.7.2 Update for press release on ERC Form 94XX processing status PDF An IRM procedural update, effective 06/21/2024, was issued to revise IRM 21.7.2.7.2 regarding Update for Press Release on ERC Form 94XX Processing Status IRM 21.7.2 Updated handling for certain RAAS analyzed ERC claims This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.6.3 where the guidance has been incorporated. This link will be removed on 11/25/2024. IRM 21.7.2 Wage Limit and Tax Rate Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.3.3 where the guidance has been incorporated. This link will be removed on 11/27/2024. IRM 21.7.3 2023 Credit Reduction; State Wage Base Added This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.4.10(2) where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.3 Added E-fax as an Option to Route FUTA Assessment Inquiries This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.4.2(5) where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.3 Form 940 due date clarification This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.3.1(1) where the guidance has been incorporated. This link will be removed on 11/27/2024. IRM 21.7.4 Delay of New $600 Form 1099-K; Payment Card and Third Party Network Transactions Reporting Threshold for Third Party Settlement Organizations for Calendar Year 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.23(6) where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.4 Extensive updates to BMF income tax/information returns due to the inflation reduction act impacting new and commercial clean vehicle credits, energy credits, and elective payment elections This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.4.11.1.7(1) where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.4 Form 4626 New CAMT Procedures This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.4.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.4 Requirement Removed to Use Form 2158 to Process Form 8804 Payments to NMF; Timeframe Reference Updated for Form 4442 Referrals to BMF Entity for Form 2553 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.3.4(8) where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.4 RIC REIT REMIC SME Contact Information Updates; Research Credit Claim Perfection; Micro-Captive Insurance Amended Returns; Electronic Signature Form 3115 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.3.4(8) where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.4 Update to Form 8933 Elective Payment Election (EPE) Guidance; Update to IDRS Number for CII Correspondence Referral Concerning Form 8752, or IRC 7519 in CAMC This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.7(6) where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.7.4 Updated IDRS Numbers; Clarified Micro-Captive Guidance This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.4.11.6(6) where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.8.1 Added procedure to resolve TC 570 after TC 811 posted on 1040-S credit reversal accounts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.1.12.14.4 where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.8.1 Adding Definer IRPTR(W) for Researching 1042-S Credits; Revised Ledger Code for Regular VI Cover Over Cases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.1.12.14.5 where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.8.1 Updated waiver of time requirement chart based on rev. Proc. 2024-17 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.1.3.3 where the guidance has been incorporated. This link will be removed on 11/28/2024. IRM 21.8.5 Adding Information for Form 8288-B MTAX Calculation for Distribution(s) in Excess of Earnings and Profit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.5.4.3 where the guidance has been incorporated. This link will be removed on 11/28/2024. All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
IRM 21.1.1 Commitment to Quality; Communication Skills; Default Screener; Bad Line Calls This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.2(5) where the guidance has been incorporated. This link will be removed on 11/08/2024.
IRM 21.1.3 SOR mailbox requests that must be handled by a PPS assistor applies only to AM PPS or AM toll-free phone lines; RA updates for SOR procedures. This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.3.2.3(8) where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.1.3 SOR transcript requests; Faxing Form 2848 and Form 8821 to CAF unit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.3.2.3(8) where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.1 Business Online Account (BOLA) - Business Tax Account is Available; New Information on Tax Pro Account; ICCE Finesse CTIOS/IPBlue is Mow ICCE Finesse This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.32 where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.1 New Features Added to Individual Online Account (IOLA) and Tax Pro Account This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.62(5) where the guidance has been incorporated. This link will be removed on 11/3/2024.
IRM 21.2.1 New Features to Business Online Account (BOLA) - Business Tax Account and Clarifications to Credit or Debit Card Payments This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.11(2) where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.1 New process for students applying for financial aid This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.1.61 where the guidance has been incorporated. This link will be removed on 11/3/2024.
IRM 21.2.3 BMF Form 94X Series This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.1. where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.3 Business Tax Account; TDS Transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3 where the guidance has been incorporated. This link will be removed on 11/6/2024.
IRM 21.2.3 Call closure delivery timeframes 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 11/6/2024.
IRM 21.2.3 Department of Education; BMF Form 94X Account Transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.6. I where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.3 Faxing This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.1. where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.3 Interactive Voice Response; Secure Mailbox; Unmasked Transcripts; Validating Transcripts in the Queue This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.3 where the guidance has been incorporated. This link will be removed on 11/6/2024.
IRM 21.2.3 Mailing of new BMF transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.7 where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.3 New BMF TDS transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3.1 where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.3 Online account for individuals This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.2. where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.3 TAC referrals This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3 where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.3 TDS SOR mailbox delivery method for authorized representatives This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3 where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.3 TDS SOR mailbox delivery method for tax practitioners This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.3 where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.2.3 TDS SOR mailbox for authorized representatives This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.3.5 where the guidance has been incorporated. This link will be removed on 11/3/2024.
IRM 21.2.3 BMF Form 94X Account Transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.2.3. where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.3.3 - New processes for AM working ERC cases; Routing FTA to ACSS; and clarification of which correspondence date to use 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 11/7/2024.
IRM 21.3.3 Update to Entity Change Procedures for Incarcerated taxpayers when a prisoner number is not available; Changed "deceased" to "DECD" for consistency with other IRMs; Corrected links to CP Notices This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.3.4.16.3.1 where the guidance has been incorporated. This link will be removed on 11/7/2024.
IRM 21.3.10 SADI authentication for SOR This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10.4.4.1 where the guidance has been incorporated. This link will be removed on 11/6/2024.
IRM 21.3.10 Updated Processing Timeframe for Payment Tracer Referrals to Hardcore Payment Tracer Function (HPTF) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.10.4.3(5) where the guidance has been incorporated. This link will be removed on 11/7/2024.
IRM 21.4.1 Refund research updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.1.1 where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.4.1 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(8) where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.4.1 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(5) where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.4.1 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(14) where the guidance has been incorporated. This link will be removed on 11/7/2024.
IRM 21.4.1 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 11/7/2024.
IRM 21.4.1 Various Changes to Refund Research This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.4 where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.4.1 Various IRM Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4.4 where the guidance has been incorporated. This link will be removed on 11/8/2024.
IRM 21.4.2 Refund trace and limited payability updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2-1(8) where the guidance has been incorporated. This link will be removed on 11/11/2024.
IRM 21.4.2 Updates to refund trace and limited payability 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 11/11/2024.
IRM 21.4.2 Updates to refund trace and limited payability This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4.1(3) where the guidance has been incorporated. This link will be removed on 11/11/2024.
IRM 21.4.2 Updates to refund trace and limited payability This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.3.3(2) where the guidance has been incorporated. This link will be removed on 11/11/2024.
IRM 21.4.2 Updates to refund trace and limited Payability This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4(1)a where the guidance has been incorporated. This link will be removed on 11/11/2024.
IRM 21.4.2 Various IRM Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4.3(1) where the guidance has been incorporated. This link will be removed on 11/14/2024.
IRM 21.4.3 Updates to returned refunds/releases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.6 where the guidance has been incorporated. This link will be removed on 11/14/2024.
IRM 21.4.3 Updates to returned refunds/releases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5 where the guidance has been incorporated. This link will be removed on 11/14/2024.
IRM 21.4.3 Updates to Returned Refunds/Releases May 7, 2024 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.2 where the guidance has been incorporated. This link will be removed on 11/14/2024.
IRM 21.4.3 Updates to Returned Refunds/Releases June 11, 2024 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5 where the guidance has been incorporated. This link will be removed on 11/14/2024.
IRM 21.4.3 Various Changes This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.3 where the guidance has been incorporated. This link will be removed on 11/15/2024.
IRM 21.4.3 Various IRM Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.3 where the guidance has been incorporated. This link will be removed on 11/15/2024.
IRM 21.5.6 Freeze codes updates This guidance is now incorporated into the IRM. Following the link above This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(4) where the guidance has been incorporated. This link will be removed on 11/18/2024.
IRM 21.5.6 -E, E- Procedural Updates; Other Freeze Code Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(1) where the guidance has been incorporated. This link will be removed on 11/18/2024.
IRM 21.5.6 Various Freeze Codes Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(4) where the guidance has been incorporated. This link will be removed on 11/18/2024.
IRM 21.5.6 -Z Freeze updating CI instructions; -D Freeze routing instructions clarified; other freeze code updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.6.4.2(1) where the guidance has been incorporated. This link will be removed on 11/18/2024.
IRM 21.5.9 Carryback Elections on Superseding Returns; Freeze Release and Hold Code Reminders; Nonrefundable Credit Exhibit Updated This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9.5.2(1) where the guidance has been incorporated. This link will be removed on 11/19/2024.
IRM 21.5.9 Identifying carryback and carryforward issues; Tent exam referrals; Tentative refund applications - Period of limitations for credit or refund on loss year is imminent or expired; 6417B Credits This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.9.2.2 where the guidance has been incorporated. This link will be removed on 11/18/2024.
IRM 21.5.10 AIMS Status Call Transfer Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.10-1 where the guidance has been incorporated. This link will be removed on 11/15/2024.
IRM 21.5.10 Referrals to Exam on Claims with Employee Retention Credit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.10-2 where the guidance has been incorporated. This link will be removed on 11/15/2024.
IRM 21.5.10 Updating requesting copies of audit reports This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.5.10.4.4(1) where the guidance has been incorporated. This link will be removed on 11/15/2024.
IRM 21.6.3 Clarification to Credit Procedures Including Questionable Credits With -E Freeze and CP 08/09/27 Responses With -A Freeze This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.2.8.3 where the guidance has been incorporated. This link will be removed on 11/20/2024.
IRM 21.6.3 Clarification of IRN 820; Withholding; DECD ES Cr Transcripts; Math Verifying Form 7202 With Self-employment Income This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.24.4 where the guidance has been incorporated. This link will be removed on 11/19/2024.
IRM 21.6.3 Clean vehicle credits; various updates 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 11/19/2024.
IRM 21.6.3 Credit for Increasing Research Activities; AdvCTC procedures for Refund Inquiry; Filing Deadlines for RRC for 2020 and 2021, CP 09, CP 27; Returned EIP With no Tax Return on File This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.2.14 where the guidance has been incorporated. This link will be removed on 11/20/2024.
IRM 21.6.3 Link added for CP 09 / CP 27 responses; clarification to EIP and RRC procedures; link added to credits for sick leave and family leave This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.2.7.8 where the guidance has been incorporated. This link will be removed on 11/20/2024.
IRM 21.6.3 Processing Form 1040X in Response to CP 08, CP 09, CP 27; Returned EIP With no Tax Return on File This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.2.8.3 where the guidance has been incorporated. This link will be removed on 11/20/2024.
IRM 21.6.3 Updates to clean vehicle credits; EPE; CRN 820 for CTC; various other updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.3.4.1.9 where the guidance has been incorporated. This link will be removed on 11/19/2024.
IRM 21.6.3 Various updates and clarification of clean vehicle credits; Withholding; Sick and Family Leave Credits 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 11/19/2024.
IRM 21.6.4 Procedures for Discrepancy Between IRS and SSA Self-Employment Income This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.14.4 where the guidance has been incorporated. This link will be removed on 11/21/2024
IRM 21.6.4 Self-Employment income sent to SSA This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.14.4 where the guidance has been incorporated. This link will be removed on 11/20/2024.
IRM 21.6.4 Updated Reference Numbers 907/007 to Show Correct Line Numbers for Schedule H This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.8.5 where the guidance has been incorporated. This link will be removed on 11/21/2024.
IRM 21.6.4 Various procedural clarifications This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.4.4.1.6.1 where the guidance has been incorporated. This link will be removed on 11/21/2024.
IRM 21.6.5 Added 2024 to various contribution limits tables for IRA, SEP, SIMPLE, Etc. 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 11/21/2024.
IRM 21.6.8 When to Call Innocent Spouse Line; REFMFT 31 Transcripts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.8.5 where the guidance has been incorporated. This link will be removed on 11/21/2024.
IRM 21.7.1 Removed wording "if Required" in Box 1 of the If/and/then chart for taxpayer authentication following procedures in IRM 21.1.3.2.3, Required Taxpayer Authentication This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.1.4.7.1(6) where the guidance has been incorporated. This link will be removed on 11/22/2024.
IRM 21.7.1 Taxpayer Authentication; EFTPS Information; Large Corp Program Participation This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.1.4.8.1.1 where the guidance has been incorporated. This link will be removed on 11/22/2024.
IRM 21.7.1 Taxpayer authentication for Letter 147C; new phone number Ogden Large Corp; updated link to LB&I LC application form and PSP Analysts contacts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.1.4.11.4(1) where the guidance has been incorporated. This link will be removed on 11/22/2024.
IRM 21.7.1 Updated Guidance to Follow Authentication Procedures Outlined in IRM 10.10.3 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.1.4.7.1(7) where the guidance has been incorporated. This link will be removed on 11/22/2024.
IRM 21.7.2 Disallowance Actions for Certain Form 94XX ERC Claims 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 11/27/2024.
IRM 21.7.2 Employment and Railroad Tax Returns This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.9.3.4 where the guidance has been incorporated. This link will be removed on 11/27/2024.
IRM 21.7.2 ERC Claim Withdrawal Program This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.7 where the guidance has been incorporated. This link will be removed on 11/26/2024.
IRM 21.7.2 ERC Claim Withdrawal Request Handling This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.7.2(3) where the guidance has been incorporated. This link will be removed on 11/27/2024.
IRM 21.7.2 ERC Voluntary Disclosure Program (VDP) This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.9 where the guidance has been incorporated. This link will be removed on 11/25/2024.
IRM 21.7.2 Form 94XX ERC Claims Contacts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.2 Form 94XX ERC claims processing status 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 11/25/2024.
IRM 21.7.2 Form 94XX Signature Clarifications This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4.11 where the guidance has been incorporated. This link will be removed on 11/26/2024.
IRM 21.7.2 Forms 94XX with RICS, RIVO, or Identity Theft Involvement This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.4.4.13 where the guidance has been incorporated. This link will be removed on 11/25/2024.
IRM 21.7.2 Handling guidance for certain letter replies This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.10 where the guidance has been incorporated. This link will be removed on 11/22/2024.
IRM 21.7.2 Handling Status for Forms 94XX Claiming ERC This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.2 Revised Handling For Forms 94XX Claiming Credits When No TC 150 Is Posted 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 11/25/2024.
IRM 21.7.2 Updated handling for certain RAAS analyzed ERC claims This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.6.3 where the guidance has been incorporated. This link will be removed on 11/25/2024.
IRM 21.7.2 Wage Limit and Tax Rate Updates This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.3.3 where the guidance has been incorporated. This link will be removed on 11/27/2024.
IRM 21.7.3 2023 Credit Reduction; State Wage Base Added This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.4.10(2) where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.3 Added E-fax as an Option to Route FUTA Assessment Inquiries This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.4.2(5) where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.3 Form 940 due date clarification This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.3.1(1) where the guidance has been incorporated. This link will be removed on 11/27/2024.
IRM 21.7.4 Delay of New $600 Form 1099-K; Payment Card and Third Party Network Transactions Reporting Threshold for Third Party Settlement Organizations for Calendar Year 2023 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.23(6) where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.4 Extensive updates to BMF income tax/information returns due to the inflation reduction act impacting new and commercial clean vehicle credits, energy credits, and elective payment elections This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.4.11.1.7(1) where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.4 Form 4626 New CAMT Procedures This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.4.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.4 Requirement Removed to Use Form 2158 to Process Form 8804 Payments to NMF; Timeframe Reference Updated for Form 4442 Referrals to BMF Entity for Form 2553 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.3.4(8) where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.4 RIC REIT REMIC SME Contact Information Updates; Research Credit Claim Perfection; Micro-Captive Insurance Amended Returns; Electronic Signature Form 3115 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.3.4(8) where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.4 Update to Form 8933 Elective Payment Election (EPE) Guidance; Update to IDRS Number for CII Correspondence Referral Concerning Form 8752, or IRC 7519 in CAMC This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.7(6) where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.7.4 Updated IDRS Numbers; Clarified Micro-Captive Guidance This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.4.11.6(6) where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.8.1 Added procedure to resolve TC 570 after TC 811 posted on 1040-S credit reversal accounts This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.1.12.14.4 where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.8.1 Adding Definer IRPTR(W) for Researching 1042-S Credits; Revised Ledger Code for Regular VI Cover Over Cases This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.1.12.14.5 where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.8.1 Updated waiver of time requirement chart based on rev. Proc. 2024-17 This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.1.3.3 where the guidance has been incorporated. This link will be removed on 11/28/2024.
IRM 21.8.5 Adding Information for Form 8288-B MTAX Calculation for Distribution(s) in Excess of Earnings and Profit This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.8.5.4.3 where the guidance has been incorporated. This link will be removed on 11/28/2024.
All Published Guidance - the Internal Revenue Manual To find all published guidance for employees go to the corresponding Part of the Internal Revenue Manual.
