Part 21 - Customer Account Services

 

An IRM procedural update, effective 10/09/2024, was issued to revise IRM 21.2.1 regarding Updates to IOLA; Tax Pro

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

An IRM procedural update, effective 10/08/2024, was issued to revise IRM 21.4.1 regarding 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.

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 21.4.2.4.3(1) where the guidance has been incorporated. This link will be removed on 11/14/2024.

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.

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.

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.

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.

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.

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.

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.

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.

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 Discontinuance of Publication 51 and 80

An IRM procedural update, effective 11/16/2023, was issued to revise IRM 21.7.2 regarding Employment and Railroad Tax Returns

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.7 where the guidance has been incorporated. This link will be removed on 11/26/2024.

An IRM procedural update, effective 11/01/2023, was issued to revise IRM 21.7.2 regarding ERC Claim Withdrawal Program.

An IRM procedural update, effective 12/04/2023, was issued to revise IRM 21.7.2 regarding ERC Claim Withdrawal Request Handling

This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024.

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 21.7.2.4.4.11 where the guidance has been incorporated. This link will be removed on 11/26/2024.

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 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

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

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)

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 06/21/2024, was issued to revise IRM 21.7.2.7.2 regarding Update for Press Release on ERC Form 94XX Processing Status

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.

An IRM procedural update, effective 11/30/2023, was issued to revise IRM 21.7.3. regarding 2023 Credit Reduction; State Wage Base Added

An IRM procedural update, effective 12/11/2023, was issued to revise IRM 21.7.3. regarding Added E-fax as an Option to Route FUTA Assessment Inquiries.

An IRM procedural update, effective 02/28/2024, was issued to revise IRM 21.7.3.3.1 regarding Form 940 Due Date Clarification

An IRM procedural update, effective 03/11/2024, was issued to revise IRM 21.7.4 regarding 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 21.7.4.4.4.7.2 where the guidance has been incorporated. This link will be removed on 11/28/2024.

An IRM procedural update, effective 12/08/2023, was issued to revise IRM 21.7.4 regarding 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.

An IRM procedural update, effective 11/20/2023, was issued to revise IRM 21.7.4 regarding RIC REIT REMIC SME Contact Information Updates; Research Credit Claim Perfection; Micro-Captive Insurance Amended Returns; Electronic Signature Form 3115.

An IRM procedural update, effective 03/14/2024, was issued to revise IRM 21.7.4 regarding 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

An IRM procedural update, effective 10/02/2023, was issued to revise IRM 21.7.4 regarding Updated IDRS Numbers; Clarified Micro-Captive Guidance.