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 Updated Balance Due Procedures; Removed APP. 40; Updated Exhibit 1-1 PDF 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 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 21.2.1 New Options Available in IOLA; Additional Forms Added to the MeF Platform PDF 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. 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 21.2.1 Various Systems Updates - IOLA; Get Transcript Online Moves to IOLA; BTA Updates PDF 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. 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 Identity Theft Indicators and New Procedures for BMF; Unmasked Transcript Referrals PDF 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. 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 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 21.3.3 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 21.4.1 Updates to Refund Research PDF An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.1 regarding Updates to Refund Research. IRM 21.4.2 Updates to Refund Trace and Limited Payability PDF An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.2 regarding Updates to Refund Trace and Limited Payability. 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 21.4.3 Updates to Returned Refunds/Releases PDF An IRM procedural update, effective 12/17/2024, was issued to revise IRM 21.4.3 regarding Updates to Returned Refunds/Releases. 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 21.5.9 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 21.5.10 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 21.6.3 Various Updates to Credit Procedures PDF An IRM procedural update, effective 12/13/2024, was issued to revise IRM 21.6.3 regarding Various Updates to Credit Procedures. 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 21.7.2 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 AM BMF Deferred Social Security Tax Handling Changes Including Discontinuance of APP 40 PDF 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. 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 Changes to ERC Routing; Spanish Holding Number; Extension of Supplemental Claims Date by Aggregate Filers PDF An IRM procedural update, effective 11/27/2024, was issued to revise IRM 21.7.2 regarding Changes to ERC Routing; Spanish Holding Number; Extension of Supplemental Claims Date by Aggregate Filers. IRM 21.7.2 Corrected Paragraphs to be Consistent with Topics of IRM Subsection PDF 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. IRM 21.7.2 Disallowance Actions for ERC Related Filtering Related Individuals; Correction Regarding Form 8974 PDF 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 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 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 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 New Subsection with Information About 105C and 106C Replies to ERC Claim Disallowances PDF 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 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 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 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 Wage Limit and Tax Rate Updates PDF An IRM procedural update, effective 12/13/2024, was issued to revise IRM 21.7.2 regarding Wage Limit and Tax Rate Updates IRM 21.7.3 2024 Credit Reduction States; State Wage Base; MeF Amended Form 940 PDF 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. IRM 21.64 Various Updates and Clarifications Including Procedures for Claiming Net Qualified Disaster Loss and Self-employment Income Adjustments PDF 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 All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
All published guidance - Internal Revenue Manual To find all published guidance for employees go to the corresponding part of the Internal Revenue Manual.
