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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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.2(3) where the guidance has been incorporated. This link will be removed on 1/1/2026.
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.1.5(3)(c)(f) 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 21.1.1.3.1(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 21.1.3.1.7(6) where the guidance has been incorporated. This link will be removed on 1/1/2026.
An IRM procedural update, effective 11/05/2024, was issued to revise IRM 21.1.3 regarding Oral Statement Authority Updates.
An IRM procedural update, effective 01/05/2026, was issued to revise IRM 21.1.3 regarding Taxpayer Advocate Service (TAS) Changes to Form E-911 and TAS Procedures.
An IRM procedural update, effective 11/18/2025, was issued to revise IRM 21.1.3 regarding Taxpayer Services (TS) Live Chat
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.1.3.3(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 21.2.1.48.6(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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.2.3.5.9.2 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 21.2.3.5.10.1.1 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 21.2.3.2 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 21.2.3.5.3 where the guidance has been incorporated. This link will be removed on 1/1/2026.
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 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)
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4(1) 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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.1.4(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 21.4.2.3.3(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 21.4.2 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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.3.3.4.2.2.1 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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.2.4.1(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 21.4.3.5.3(8) where the guidance has been incorporated. This link will be removed on 1/5/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.4.3.5.2(1) where the guidance has been incorporated. This link will be removed on 1/8/2026.
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 1/8/2026.
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 1/8/2026.
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 1/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.6.8.6.2 where the guidance has been incorporated. This link will be removed on 1/8/2026.
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 21.7.1 regarding Changes to Referrals via Accounts Management Service (AMS) E-911 Application.
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 12/12/2025, was issued to revise IRM 21.7.2 regarding Added an Exception on OCEA Routing Cases and the Annual Updates for SS Tax Wage Base and CT-1 (Tier I and Tier II) Limits.
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.
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.
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.2(5) 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.
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.
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 1/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.3.5 where the guidance has been incorporated. This link will be removed on 1/8/2026.
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 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).
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 1/8/2026.
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 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.1(5) where the guidance has been incorporated. This link will be removed on 1/8/2026.
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.7.1(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 21.7.2.4.6.6 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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.8.9(7) where the guidance has been incorporated. This link will be removed on 1/2/2026.
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.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.2.7.6.6(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 21.7.2.7.2(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.
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 1/1/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.3.1.1 where the guidance has been incorporated. This link will be removed on 1/5/2026.
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 21.7.3 regarding TAS 911/e-911 Changes; 2025 Credit Reduction State Data; 2025 State Wage Base for Unemployment.
An IRM procedural update, effective 01/02/2026, was issued to revise IRM 21.7.4 regarding Changes to Referrals via Accounts Management Service (AMS) E-911 Application; Updated Date for Perfecting Form 6765 Research Credit Claims to January 10, 2027.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.4.4.3.2 where the guidance has been incorporated. This link will be removed on 1/8/2026.
An IRM procedural update, effective 12/04/2025, was issued to revise IRM 21.7.4 regarding Legislative Updates Based on the One Big Beautiful Bill Act Impacting Energy Credits, Login.gov AS a New Credentialing Service Provider, Routing Update Form 8752, Computing Credit Interest on Elective Payment Elections, Form 1099-K Reporting Changes Due to OBBBA, NOL Carryforward Resource Information Updated.
An IRM procedural update, effective 12/16/2025, was issued to revise IRM 21.7.4 regarding Removed Login.gov AS an Approved Credentialing Service Provider (CSP), CAT-A Procedures for Forms 1120-S, 1065, and 8082 Updated, IDRS Routing Number for Form 6765 Research Credit Claims Updated.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.10.1 where the guidance has been incorporated. This link will be removed on 1/8/2026.
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
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.13.2.4 where the guidance has been incorporated. This link will be removed on 1/8/2026.
This guidance is now incorporated into the IRM. Following the link above will take you to IRM 21.7.13.2.4.1 where the guidance has been incorporated. This link will be removed on 1/8/2026.
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.