This page contains interim guidance relating to instructions in IRM Part 3 currently in effect but not yet published in the Internal Revenue Manual (IRM). IRM 3.5.21 Review Requests for Proper Photocopy Fee Due to Updating Photocopy Fee PDF An IRM procedural update, effective 02/07/2024, was issued to revise IRM 3.5.21.2.6.1 regarding Review Requests for Proper Photocopy Fee Due to Updating Photocopy Fee. IRM 3.11.5 Updated Branch Name PDF An IRM procedural update, effective 01/26/2024, was issued to revise IRM 3.11.15 regarding Updated Branch Name. IRM 3.11.6 Advanced CTC reconciliation and ACTC processing PDF An IRM procedural update, effective 02/26/2024, was issued to revise IRM 3.11.6 regarding Advanced CTC Reconciliation and ACTC Processing IRM 3.11.6 Correspondence PDF An IRM procedural update, effective 05/23/2024, was issued to revise IRM 3.11.6 regarding Correspondence. IRM 3.11.6 Correspondence and Routing PDF An IRM procedural update, effective 09/04/2024, was issued to revise IRM 3.11.6 regarding Correspondence and Routing IRM 3.11.6 CP 09 PDF An IRM procedural update, effective 12/15/2023, was issued to revise IRM 3.11.6 regarding CP 09 IRM 3.11.6 East Palestine Train Derailment (EPTDR) Claims PDF An IRM procedural update, effective 07/11/2024, was issued to add subsection IRM 3.11.6.14.1.1.13 regarding East Palestine Train Derailment (EPTDR) Claims IRM 3.11.6 Estimated Tax Payments PDF An IRM procedural update, effective 09/22/2023, was issued to revise IRM 3.11.6.14.4.2.1 regarding Estimated Tax Payments. IRM 3.11.6 Processing and Corresponding PDF An IRM procedural update, effective 04/08/2024, was issued to revise IRM 3.11.6 regarding Processing and Corresponding IRM 3.11.6 Processing and routing PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.11.6 regarding Processing and Routing. IRM 3.11.6 Reason Codes PDF An IRM procedural update, effective 08/14/2024, was issued to revise IRM 3.11.6 regarding Reason Codes IRM 3.11.6 Reject queue PDF An IRM procedural update, effective 07/17/2024, was issued to revise IRM 3.11.6.9.3 regarding Reject Queue IRM 3.11.6 Routing PDF An IRM procedural update, effective 03/26/2024, was issued to revise IRM 3.11.6 regarding Routing IRM 3.11.6 Routing PDF An IRM procedural update, effective 07/30/2024, was issued to revise IRM 3.11.6 regarding Routing IRM 3.11.6 Routing and Correspondence PDF An IRM procedural update, effective 12/14/2023, was issued to revise IRM 3.11.6 regarding Routing and Correspondence. IRM 3.11.6 Routing to LB&I PDF An IRM procedural update, effective 01/05/2024, was issued to revise IRM 3.11.6 regarding Routing to LB&I. IRM 3.11.6 Suspense Case PDF An IRM procedural update, effective 02/14/2024, was issued to revise IRM 3.11.6 regarding Suspense Case IRM 3.11.6 Undelivered mail indicator PDF An IRM procedural update, effective 03/13/2024, was issued to revise IRM 3.11.6 regarding Undelivered Mail Indicator. IRM 3.11.6 Various changes 07/22/2024 PDF An IRM procedural update, effective 07/22/2024, was issued to revise IRM 3.11.6 regarding Various Changes IRM 3.11.6 Various changes 07/22/2024 PDF An IRM procedural update, effective 07/22/2024, was issued to revise IRM 3.11.6 regarding Various Changes IRM 3.11.15 2024 Start-up changes PDF An IRM procedural update, effective 01/04/2024, was issued to revise IRM 3.11.15 regarding 2024 Start-Up Changes IRM 3.11.15 Added 2013 and 2012 prior year conversion procedures for Form 1065, page 1; removed 2019 and 2020 references for Form 8938 PDF An IRM procedural update, effective 03/27/2024, was issued to revise IRM 3.11.15 regarding Added 2013 and 2012 Prior Year Conversion Procedures for Form 1065, Page 1; Removed 2019 and 2020 References for Form 8938. IRM 3.11.15 Added instructions for refund returns; Corrected location to be edited for Form 3800, Part V indicator PDF An IRM procedural update, effective 02/09/2024, was issued to revise IRM 3.11.15 regarding Added Instructions for Refund Returns; Corrected Location to Be Edited for Form 3800, Part V Indicator. IRM 3.11.15 Added procedures for tax period 202301 and later PDF An IRM procedural update, effective 03/15/2024, was issued to revise IRM 3.11.15.23.6 regarding Added Procedures for Tax Period 202301 and Later IRM 3.11.15 Clarified prior year conversion of Line 12, Schedule B PDF An IRM procedural update, effective 03/25/2024, was issued to revise IRM 3.11.15 regarding Clarified Prior Year Conversion of Line 12, Schedule B IRM 3.11.15 Taxpayer Services update; Form 3800 editing procedures PDF An IRM procedural update, effective 05/10/2024, was issued to revise IRM 3.11.15 regarding Taxpayer Services Update; Form 3800 Editing Procedures IRM 3.11.15 Updated 1065 Pg Numbers; Clarified nonrecourse loan code procedures; Updated other deduction line number; Removed 2019/2020 editing procedures for Form 8938; Added audit code 7 procedures for Sch K PDF An IRM procedural update, effective 03/11/2024, was issued to revise IRM 3.11.15 regarding Updated 1065 Pg Numbers; Clarified Nonrecourse Loan Code Procedures; Updated Other Deduction Line Number; Removed 2019/2020 Editing Procedures for Form 8938; Added Audit Code 7 Procedures for Sch K. IRM 3.11.15 Updated IRM reference for IRM deviation procedures PDF An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.11.15.2.6 regarding Updated IRM Reference for IRM Deviation Procedures. IRM 3.11.15 Updated prior year conversion charts for Schedule B; Clarified E-file graphic procedures PDF An IRM procedural update, effective 07/31/2024, was issued to revise IRM 3.11.15 regarding Updated Prior Year Conversion Charts for Schedule B; Clarified E-file Graphic Procedures. IRM 3.11.15 Updated statute clearing exception from 2019 to 2020 PDF An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.11.15 regarding Updated Statute Clearing Exception From 2019 to 2020 IRM 3.11.16 2024 Start-up changes PDF An IRM procedural update, effective 01/03/2024, was issued to revise IRM 3.11.16 regarding 2024 Start-Up Changes IRM 3.11.16 Certificate of dissolution and corrected Figure 3.11.16-15 PDF An IRM procedural update, effective 03/25/2024, was issued to revise IRM 3.11.16 regarding Certificate of Dissolution and Corrected Figure 3.11.16-15 IRM 3.11.16 Computer Condition Code (CCC) E; penalty and interest code; Form 1120-F Line 5i; line reference corrections for Forms 4136, 1120-REIT, 1120-RIC; Return Processing Code (RPC) 9; added graphic captions PDF An IRM procedural update, effective 02/29/2024, was issued to revise IRM 3.11.16 regarding Computer Condition Code (CCC) E; Penalty and Interest Code; Form 1120-F Line 5i; Line Reference Corrections for Forms 4136, 1120-REIT, 1120-RIC; Return Processing Code (RPC) 9; Added Graphic Captions. IRM 3.11.16 Computer Condition Code N - Joint Comittee Cases PDF An IRM procedural update, effective 10/04/2024, was issued to revise IRM 3.11.16 regarding Computer Condition Code N - Joint Comittee Cases IRM 3.11.16 Control group code and Form 4626 correspondence PDF An IRM procedural update, effective 10/03/2024, was issued to revise IRM 3.11.16 regarding Control Group Code and Form 4626 Correspondence IRM 3.11.16 Form 1120-C, Control group code PDF An IRM procedural update, effective 07/23/2024, was issued to revise IRM 3.11.16.32.25 regarding Form 1120-C, Control Group Code IRM 3.11.16 Form 4626 Correspondence PDF An IRM procedural update, effective 04/01/2024, was issued to revise IRM 3.11.16.11.33 regarding Form 4626 Correspondence IRM 3.11.16 IRM deviation link PDF An IRM procedural update, effective 04/25/2024, was issued to revise IRM 3.11.16.2.3 regarding IRM Deviation Link IRM 3.11.16 Section 1341 Credit for Form 1120 and Form 1120-PC PDF An IRM procedural update, effective 07/02/2024, was issued to revise IRM 3.11.16 regarding Section 1341 Credit for Form 1120 and Form 1120-PC IRM 3.11.16 Statute Clearing Exception; Computer Condition Code E; Form 1120, Schedule J Line 1, Line 9f, Line 9g & Line 9z; Corrected Naics Code Reference; Updates to Prior Year Conversion Charts & Routing Guide PDF An IRM procedural update, effective 02/12/2024, was issued to revise IRM 3.11.16 regarding Statute Clearing Exception; Computer Condition Code E; Form 1120, Schedule J Line 1, Line 9f, Line 9g & Line 9z; Corrected Naics Code Reference; Updates to Prior Year Conversion Charts & Routing Guide. IRM 3.11.23 2024 Start-up changes PDF An IRM procedural update, effective 01/04/2024, was issued to revise IRM 3.11.154 regarding 2024 Start-Up Changes. IRM 3.11.23 2024 Start-up changes PDF An IRM procedural update, effective 01/10/2024, was issued to revise IRM 3.11.23 regarding 2024 Start-Up Changes. IRM 3.11.23 Branch name change, statute exception update PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.11.23 regarding Branch Name Change, Statute Exception Update. IRM 3.11.23 Clarification of Valid Tax Period for Abstract 150 PDF An IRM procedural update, effective 12/16/2024, was issued to revise IRM 3.11.23.16.1 regarding Clarification of Valid Tax Period for Abstract 150 IRM 3.11.23 Clarification of Valid Tax Period for IRS Number 150 PDF An IRM procedural update, effective 12/17/2024, was issued to revise IRM 3.11.23.16.1 regarding Clarification of Valid Tax Period for IRS Number 150. IRM 3.11.23 IRM deviation Link; Taxpayer Services updates; Form 6627 IRS No. 98 update PDF An IRM procedural update, effective 04/29/2024, was issued to revise IRM 3.11.23 regarding IRM Deviation Link; Taxpayer Services Updates; Form 6627 IRS No. 98 Update IRM 3.11.25 IRM deviation link PDF An IRM procedural update, effective 04/24/2024, was issued to revise IRM 3.11.25.2.1 regarding IRM Deviation Link IRM 3.11.25 Statute clearing exception PDF An IRM procedural update, effective 02/05/2024, was issued to revise IRM 3.11.25.2.7 regarding Statute Clearing Exception. IRM 3.11.180 Changed branch name PDF An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.11.180.1 regarding Changed Branch Name. IRM 3.11.180 Clarified process for received dates PDF An IRM procedural update, effective 03/04/2024, was issued to revise IRM 3.11.180.3.1.3 regarding Clarified Process for Received Dates. IRM 3.11.180 Date stamp requirement PDF An IRM procedural update, effective 03/07/2024, was issued to revise IRM 3.11.180.3.1.3 regarding Date Stamp Requirement IRM 3.11.180 Revised instructions regarding lines 2 and 5 PDF An IRM procedural update, effective 04/15/2024, was issued to revise IRM 3.11.180.3.1.14 regarding Revised Instructions Regarding Lines 2 and 5 IRM 3.11.180 Taxpayer services updates PDF An IRM procedural update, effective 04/24/2024, was issued to revise IRM 3.11.180 regarding Taxpayer Services Updates IRM 3.11.212 Corrected W&I to TS; Corrected IRM reference; Added Oklahoma Disaster PDF An IRM procedural update, effective 05/07/2024, was issued to revise IRM 3.11.212 regarding Corrected W&I to TS; Corrected IRM Reference; Added Oklahoma Disaster IRM 3.11.212 Correction of wording and instructions PDF An IRM procedural update, effective 03/20/2024, was issued to revise IRM 3.11.212 regarding Correction of Wording and Instructions IRM 3.11.212 Disaster Extension Due Dates September 25, 2023 PDF An IRM procedural update, effective 09/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster Extension Due Dates October 4, 2023 PDF An IRM procedural update, effective 10/04/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates October 20, 2023 PDF An IRM procedural update, effective 10/20/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster Extension Due Date October 24, 2023 PDF An IRM procedural update, effective 10/24/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date. IRM 3.11.212 Disaster Extension Due Dates November 24, 2023 PDF An IRM procedural update, effective 11/24/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster extension due dates January 10, 2024 PDF An IRM procedural update, effective 01/10/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates January 23, 2024 PDF An IRM procedural update, effective 01/23/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster extension due dates January 29, 2024 PDF An IRM procedural update, effective 01/29/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster extension due date February 5, 2024 PDF An IRM procedural update, effective 02/05/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date. IRM 3.11.212 Disaster extension due dates February 6, 2024 PDF An IRM procedural update, effective 02/06/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster due date and received dates February 22, 2024 PDF An IRM procedural update, effective 02/22/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Due Date and Received Dates. IRM 3.11.212 Disaster extension due dates February 28, 2024 PDF An IRM procedural update, effective 02/28/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Date 03/28/2024 PDF An IRM procedural update, effective 03/28/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date IRM 3.11.212 Disaster extension due dates 04/02/24 PDF An IRM procedural update, effective 04/02/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates PDF An IRM procedural update, effective 04/25/2023, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster extension due dates PDF An IRM procedural update, effective 05/13/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster extension due date May 21, 2024 PDF An IRM procedural update, effective 05/21/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date IRM 3.11.212 Disaster extension due date 05/22/2024 PDF An IRM procedural update, effective 05/22/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date IRM 3.11.212 Disaster Extension Due Dates May 31, 2024 PDF An IRM procedural update, effective 05/31/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates. IRM 3.11.212 Disaster extension due date June 06, 2024 PDF An IRM procedural update, effective 06/06/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Date IRM 3.11.212 Disaster Extension Due Dates June 25, 2024 PDF An IRM procedural update, effective 06/25/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates 07/17/2024 PDF An IRM procedural update, effective 07/17/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates July 31, 2024 PDF An IRM procedural update, effective 07/31/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates August 28, 2024 PDF An IRM procedural update, effective 08/28/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates September 19, 2024 PDF An IRM procedural update, effective 09/19/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster Extension Due Dates October 16, 2024 PDF An IRM procedural update, effective 10/16/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Disaster extension due dates 11/19/2026 PDF An IRM procedural update, effective 11/19/2024, was issued to revise Exhibit 3.11.212-5 regarding Disaster Extension Due Dates IRM 3.11.212 Executive directive on received dates and envelopes PDF An IRM procedural update, effective 03/12/2024, was issued to revise IRM 3.11.212.9.4 regarding Executive Directive on Received Dates and Envelopes IRM 3.11.212 Received date executive directive PDF An IRM procedural update, effective 03/05/2024, was issued to revise IRM 3.11.212 regarding Received Date Executive Directive IRM 3.11.212 Start-up PDF An IRM procedural update, effective 01/02/2024, was issued to revise Exhibit 3.11.212 regarding Start-Up IRM 3.11.212 Time Frames for Forms 1041-N and 1041-QFT PDF An IRM procedural update, effective 12/09/2024, was issued to revise IRM 3.11.212 regarding Time Frames for Forms 1041-N and 1041-QFT IRM 3.11.213 Digital Signatures PDF An IRM procedural update, effective 11/17/2023, was issued to revise IRM 3.11.213.9 regarding Digital Signatures. IRM 3.11.217 Procedure clarification PDF An IRM procedural update, effective 04/11/2024, was issued to revise IRM 3.11.217.17.14 regarding Procedure Clarification IRM 3.11.217 Statute update and process clarification PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.11.217 regarding Statute Update and Process Clarification. IRM 3.11.217 Taxpayer services updates PDF An IRM procedural update, effective 04/24/2024, was issued to revise IRM 3.11.217 regarding Taxpayer Services Updates IRM 3.11.217 Update to IRM references and line numbers PDF An IRM procedural update, effective 03/27/2024, was issued to revise IRM 3.11.217 regarding Update to IRM References and Line Numbers. IRM 3.11.217 Updated Branch Name PDF An IRM procedural update, effective 01/31/2024, was issued to revise IRM 3.11.217 regarding Updated Branch Name. IRM 3.11.217 Updates to line numbers in conversion charts and removed prior year references PDF An IRM procedural update, effective 03/20/2024, was issued to revise IRM 3.11.217 regarding Updates to Line Numbers in Conversion Charts and Removed Prior Year References IRM 3.11.249 Branch Name Change; Address TC 014 Clarification PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.11.249 regarding Branch Name Change; Address TC 014 Clarification. IRM 3.12.2 Updated credit reduction states; removed Action Code 336; updated field names PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.12.2 regarding Updated Credit Reduction states; Removed Action Code 336; Updated Field Names IRM 3.12.8 Added "Save" PDF An IRM procedural update, effective 08/22/2024, was issued to revise IRM 3.12.8 regarding Added "Save". IRM 3.12.8 Form 1099-Series Modernization IR MOD PDF An IRM procedural update, effective 10/31/2023, was issued to revise IRM 3.12.8 regarding Form 1099-Series Modernization IR MOD. IRM 3.12.8 Return processing; Taxpayer Services; 1098-F - Box 9 Codes; 1099-B Dates PDF An IRM procedural update, effective 05/08/2024, was issued to revise IRM 3.12.8 regarding Return Processing; Taxpayer Services; 1098-F - Box 9 Codes; 1099-B Dates. IRM 3.12.8 Updated IRRP Correction Procedures PDF An IRM procedural update, effective 09/03/2024, was issued to revise IRM 3.12.8 regarding Updated IRRP Correction Procedures IRM 3.12.15 2024 Start-up changes PDF An IRM procedural update, effective 01/04/2024, was issued to revise IRM 3.12.15 regarding 2024 Start-Up Changes. IRM 3.12.15 Added Prior Year Procedures for Section 06 Fields; Updated Paper Processing Branch to Return Processing Branch PDF An IRM procedural update, effective 01/24/2024, was issued to revise IRM 3.12.15 regarding Added Prior Year Procedures for Section 06 Fields; Updated Paper Processing Branch to Return Processing Branch IRM 3.12.15 Added Procedures to Send 3024C Non-Suspense Letter Along With a TPNC; Updated Special Gain Code Procedures Per UWR 980076 PDF An IRM procedural update, effective 06/25/2024, was issued to revise IRM 3.12.15 regarding Added Procedures to Send 3024C Non-Suspense Letter Along With a TPNC; Updated Special Gain Code Procedures Per UWR 980076 IRM 3.12.15 Added Valid Tax Periods for Fields IN Section 03, 23, 24 and 25; Removed Invalid Condition for Field 01NAI PDF An IRM procedural update, effective 02/08/2024, was issued to revise IRM 3.12.15 regarding Added Valid Tax Periods for Fields IN Section 03, 23, 24 and 25; Removed Invalid Condition for Field 01NAI. IRM 3.12.15 Adding Audit Code 5 explanation PDF An IRM procedural update, effective 05/30/2024, was issued to revise IRM 3.12.15.4.17 regarding Adding Audit Code 5 Explanation IRM 3.12.15 Clarified tax period for section 07 PDF An IRM procedural update, effective 01/30/2024, was issued to revise IRM 3.12.15 regarding Clarified Tax Period for Section 07. IRM 3.12.15 Elective Payment Election PDF An IRM procedural update, effective 04/26/2023, was issued to revise IRM 3.12.15 regarding Elective Payment Election. IRM 3.12.15 Taxpayer services update; Error code 731 correction procedures PDF An IRM procedural update, effective 05/10/2024, was issued to revise IRM 3.12.15 regarding Taxpayer Services Update; Error Code 731 Correction Procedures IRM 3.12.15 Updated IRM reference for IRM deviation procedures; Updated valid audit codes PDF An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.12.15 regarding Updated IRM Reference for IRM Deviation Procedures; Updated Valid Audit Codes. IRM 3.12.15 Updated statute clearing exception from 2019 to 2020 PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.12.15.19.1 regarding Updated Statute Clearing Exception From 2019 to 2020. IRM 3.12.16 Branch Name Change; Digital Signature Extended Date; Statute Clearing Exception Clarifications PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.12.16 regarding Branch Name Change; Digital Signature Extended Date; Statute Clearing Exception Clarifications IRM 3.12.23 Extended Digital Signature Date PDF An IRM procedural update, effective 12/05/2023, was issued to revise IRM 3.12.23.2.15 regarding Extended Digital Signature Date IRM 3.12.38 Added 706-GS(D) & 706-GS(T) due dates; Updated wording on 8804 return due date PDF An IRM procedural update, effective 02/22/2024, was issued to revise Exhibit 3.12.38-35 regarding Added 706-GS(D) & 706-GS(T) Due Dates; Updated Wording on 8804 Return Due Date. IRM 3.12.38 Added discovered remittance as a related IRM PDF An IRM procedural update, effective 03/14/2024, was issued to revise IRM 3.12.38.1.15 regarding Added Discovered Remittance as a Related IRM IRM 3.12.38 Clarified credit transfer and Action Code 430 procedures PDF An IRM procedural update, effective 03/05/2024, was issued to revise IRM 3.12.38.5.7 regarding Clarified Credit Transfer and Action Code 430 Procedures IRM 3.12.38 Clarified Procedures for Erroneous, Prompt and Quick Assessments PDF An IRM procedural update, effective 10/04/2024, was issued to revise IRM 3.12.38 regarding Clarified Procedures for Erroneous, Prompt and Quick Assessments IRM 3.12.38 Clarified the note pertaining to the use of COMPA PDF An IRM procedural update, effective 01/12/2024, was issued to revise IRM 3.12.38.5.6.1 regarding a Clarification to the Note Pertaining to the Use of COMPA IRM 3.12.38 Taxpayer services update PDF An IRM procedural update, effective 05/22/2024, was issued to revise IRM 3.12.38 regarding Taxpayer Services Update IRM 3.12.38 Updated Branch Name PDF An IRM procedural update, effective 01/26/2024, was issued to revise IRM 3.12.38 regarding Updated Branch Name IRM 3.12.38 Updated statute clearing exception from 2019 to 2020 PDF An IRM procedural update, effective 02/01/2024, was issued to revise IRM 3.12.38.2.7.1 regarding Updated Statute Clearing Exception From 2019 to 2020. IRM 3.12.38 Updated the dates for unidentified payments due to the new fiscal year PDF An IRM procedural update, effective 10/08/2024, was issued to revise IRM 3.12.38.5.20.3 regarding Updated the Dates for Unidentified Payments Due to the New Fiscal Year IRM 3.12.38 Updated the File Location Code Chart Under DLN Format PDF An IRM procedural update, effective 08/22/2024, was issued to revise IRM 3.12.38.5.13.1 regarding Updated the File Location Code Chart Under DLN Format. IRM 3.12.212 Corrected W&I to TS; Corrected IRM reference; Added Oklahoma Disaster PDF An IRM procedural update, effective 05/07/2024, was issued to revise IRM 3.12.212 regarding Corrected W&I to TS; Corrected IRM Reference; Added Oklahoma Disaster IRM 3.12.212 Correction of Due Dates PDF An IRM procedural update, effective 01/31/2024, was issued to revise Exhibit 3.12.212-9 regarding Correction of Due Dates. IRM 3.12.212 Correction of due dates February 2, 2024 PDF An IRM procedural update, effective 02/02/2024, was issued to revise Exhibit 3.12.212-9 regarding Correction of Due Dates. IRM 3.12.212 Disaster Due Dates; Error Code 135 Added Instructions for Form 4868 PDF An IRM procedural update, effective 10/09/2024, was issued to revise IRM 3.12.212 regarding Disaster Due Dates; Error Code 135 Added Instructions for Form 4868 IRM 3.12.212 Disaster extension due dates PDF An IRM procedural update, effective 05/13/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates IRM 3.12.212 Disaster extension due dates January 10, 2024 PDF An IRM procedural update, effective 01/10/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates January 23, 2024 PDF An IRM procedural update, effective 01/23/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster extension due dates January 29, 2024 PDF An IRM procedural update, effective 01/29/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster extension due date February 05, 2024 PDF An IRM procedural update, effective 02/05/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date. IRM 3.12.212 Disaster Extension Due Dates February 6, 2024 PDF An IRM procedural update, effective 02/06/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates IRM 3.12.212 Disaster extension due date February 28, 2024 PDF An IRM procedural update, effective 02/28/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date IRM 3.12.212 Disaster extension due date 03/28/2024 PDF An IRM procedural update, effective 03/28/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date IRM 3.12.212 Disaster extension due date 04/02/2024 PDF An IRM procedural update, effective 04/02/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date IRM 3.12.212 Disaster extension due dates May 21, 2024 PDF An IRM procedural update, effective 05/21/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Date 05/22/2024 PDF An IRM procedural update, effective 05/22/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date. IRM 3.12.212 Disaster Extension Due Dates May 31, 2024 PDF An IRM procedural update, effective 05/31/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster extension due dates June 06, 2024 PDF An IRM procedural update, effective 06/06/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates June 06, 2024 IRM 3.12.212 Disaster Extension Due Date June 25, 2024 PDF An IRM procedural update, effective 06/25/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date IRM 3.12.212 Disaster Extension Due Dates September 22, 2024 PDF An IRM procedural update, effective 02/22/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates September 25, 2023 PDF An IRM procedural update, effective 09/25/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates October 4, 2023 PDF An IRM procedural update, effective 10/04/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates October 20, 2023 PDF An IRM procedural update, effective 10/20/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates October 24, 2023 PDF An IRM procedural update, effective 10/24/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates November 24, 2023 PDF An IRM procedural update, effective 11/24/2023, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Dates July 17, 2024 PDF An IRM procedural update, effective 07/17/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates IRM 3.12.212 Disaster Extension Due Date July 31, 2024 PDF An IRM procedural update, effective 07/31/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date IRM 3.12.212 Disaster Extension Due Dates August 28, 2024 PDF An IRM procedural update, effective 08/28/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates. IRM 3.12.212 Disaster Extension Due Date September 19, 2024 PDF An IRM procedural update, effective 09/19/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Date IRM 3.12.212 Disaster Extension Due Dates 11/19/2024 PDF An IRM procedural update, effective 11/19/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates IRM 3.12.212 Disaster Extension Due Dates 12092024 PDF An IRM procedural update, effective 12/09/2024, was issued to revise Exhibit 3.12.212-17 regarding Disaster Extension Due Dates IRM 3.12.212 Disaster extension due date and correction of received date information PDF An IRM procedural update, effective 03/26/2024, was issued to revise IRM 3.12.212 regarding Disaster Extension Due Date and Correction of Received Date Information IRM 3.12.212 Executive Directive on Received Dates and Envelopes PDF An IRM procedural update, effective 03/12/2024, was issued to revise IRM 3.12.212 regarding Executive Directive on Received Dates and Envelopes. IRM 3.12.212 Start-up PDF An IRM procedural update, effective 01/02/2024, was issued to revise Exhibit 3.12.212 regarding Start-Up. IRM 3.12.213 Use Letter 3024c for Form 1066 Math Errors PDF An IRM procedural update, effective 10/03/2024, was issued to revise IRM 3.12.213 regarding Use Letter 3024c for Form 1066 Math Errors IRM 3.12.217 Error Code 664 correction procedures PDF An IRM procedural update, effective 05/10/2024, was issued to revise IRM 3.12.217.20.32 regarding Error Code 664 Correction Procedures IRM 3.12.217 Update to special gain code, Field 263D PDF An IRM procedural update, effective 06/06/2024, was issued to revise IRM 3.12.217.17.4 regarding Update to Special Gain Code, Field 263D IRM 3.12.220 Provided Valid Tax Period for IRS Number 150 PDF An IRM procedural update, effective 12/18/2024, was issued to revise IRM 3.12.220 regarding Provided Valid Tax Period for IRS Number 150. IRM 3.12.249 Branch name change PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.12.249 regarding Branch Name Change. IRM 3.12.251 Branch Name Changes; Field 03K03 PDF An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.12.251 regarding Branch Name Changes; Field 03K03. IRM 3.12.251 Computer Condition Code N - Joint Comittee Cases PDF An IRM procedural update, effective 10/04/2024, was issued to revise IRM 3.12.251.5.7 regarding Computer Condition Code N - Joint Committee Cases IRM 3.12.251 Corrected Section 06 Field Designators for Form 1120-H; Corrected Fields Displayed; Added a Note to the Correction Procedures for Form 1120-H Error Code 188; Updated Exhibit for Form 1120-H PDF An IRM procedural update, effective 11/15/2024, was issued to revise IRM 3.12.251 regarding Corrected Section 06 Field Designators for Form 1120-H; Corrected Fields Displayed; Added a Note to the Correction Procedures for Form 1120-H Error Code 188; Updated Exhibit for Form 1120-H IRM 3.12.251 Digital Signature PDF An IRM procedural update, effective 12/05/2023, was issued to revise IRM 3.12.251.5.4 regarding Digital Signature IRM 3.12.251 Error Code 163 PDF An IRM procedural update, effective 10/03/2024, was issued to revise IRM 3.12.251 regarding Error Code 163 IRM 3.12.251 Error Code 186 - Field 08AMT PDF An IRM procedural update, effective 06/11/2024, was issued to revise IRM 3.12.251.29.40 regarding Error Code 186 - Field 08AMT IRM 3.12.251 Form 8941, credit for small employer health insurance premiums, Part III, Line 4h references PDF An IRM procedural update, effective 03/25/2024, was issued to revise IRM 3.12.251 regarding Form 8941, Credit for Small Employer Health Insurance Premiums, Part III, Line 4h References IRM 3.12.251 IRM deviation link PDF An IRM procedural update, effective 04/23/2024, was issued to revise IRM 3.12.251.2.9 regarding IRM Deviation Link IRM 3.12.251 Section 1341 updates for Form 1120 and Form 1120-PC, Error Code 188 PDF An IRM procedural update, effective 07/16/2024, was issued to revise IRM 3.12.251 regarding Section 1341 Updates for Form 1120 and Form 1120-PC, Error Code 188 IRM 3.12.251 Statute Clearing Exception; Removed Reference to Cincinnati Submission Processing; Field 07EPE PDF An IRM procedural update, effective 02/06/2024, was issued to revise IRM 3.12.251 regarding Statute Clearing Exception; Removed Reference to Cincinnati Submission Processing; Field 07EPE. IRM 3.12.251 Updated Screen Display and Added Additional Correction Procedures to 1120c, Error Code 182 PDF An IRM procedural update, effective 11/07/2024, was issued to revise IRM 3.12.251.35.21.33 regarding Updated Screen Display and Added Additional Correction Procedures to 1120c, Error Code 182 IRM 3.13.2 4442 Clarification; 8832 TOE state conversion clarification; 2553 special scenario PDF An IRM procedural update, effective 05/29/2024, was issued to revise IRM 3.13.2 regarding 4442 Clarification; 8832 TOE State Conversion Clarification; 2553 Special Scenario IRM 3.13.2 Secretary of State update; MeF Form 8822-B; DUT information; files instruction PDF An IRM procedural update, effective 02/28/2024, was issued to revise IRM 3.13.2 regarding Secretary of State Update; MeF Form 8822-B; DUT Information; Files Instruction. IRM 3.13.2 Start-up changes PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.13.2 regarding IRM 3.13.2 Start-Up Changes. IRM 3.14.1 IMF notice review PDF An IRM procedural update, effective 03/07/2024, was issued to revise IRM 3.14.1 regarding IMF Notice Review IRM 3.17.10 Unidentified remittance status code for processing PDF An IRM procedural update, effective 06/12/2024, was issued to revise IRM 3.17.10 regarding Unidentified Remittance Status Code for Processing. IRM 3.21.15 CCC S; Deviation Link; Taxpayer Services Update PDF An IRM procedural update, effective 05/31/2024, was issued to revise IRM 3.21.15 regarding CCC S; Deviation Link; Taxpayer Services Update IRM 3.21.15 Statute Exception Update; TC 014 Procedures PDF An IRM procedural update, effective 02/05/2024, was issued to revise IRM 3.21.15 regarding Statute Exception Update; TC 014 Procedures. IRM 3.21.19 Correcting inaccurate IRM reference PDF An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.21.19 regarding Correcting Inaccurate IRM Reference IRM 3.21.19 Correction for Attachments PDF An IRM procedural update, effective 07/10/2023, was issued to revise IRM 3.21.19.12.1 regarding Correction for Attachments IRM 3.21.19 Correspondence instruction and executive directive PDF An IRM procedural update, effective 03/15/2024, was issued to revise IRM 3.21.19 regarding Correspondence Instruction and Executive Directive IRM 3.21.19 Form 3520-A Copy Instructions PDF An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.21.19 regarding Form 3520-A Copy Instructions IRM 3.21.19 Removed incorrect wording; added instructions for envelope protocol PDF An IRM procedural update, effective 03/27/2024, was issued to revise IRM 3.21.19.9 regarding Removed Incorrect Wording; Added Instructions for Envelope Protocol. IRM 3.21.19 Start-up PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.21.19 regarding Start-Up. IRM 3.21.19 Updated Routing Guide for Form 3520 and Form 3520-A Attachments PDF An IRM procedural update, effective 06/21/2023, was issued to revise IRM 3.21.19.12.1 regarding Updated Routing Guide for Form 3520 and Form 3520-A Attachments IRM 3.21.110 PY 2024 Start-up changes PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.21.110 regarding PY 2024 Start-Up Changes IRM 3.21.110 Statute exception update PDF An IRM procedural update, effective 02/02/2024, was issued to revise IRM 3.21.110.15.4 regarding Statute Exception Update. IRM 3.22.3 Form 13975 Paragraphs Updated; EC156 Clarification PDF An IRM procedural update, effective 02/08/2024, was issued to revise IRM 3.22.3 regarding Form 13975 Paragraphs Updated; EC156 Clarification. IRM 3.22.3 Updates to Processing Excess SST/RRTA PDF An IRM procedural update, effective 01/22/2024, was issued to revise IRM 3.22.3 regarding Updates to Processing Excess SST/RRTA. IRM 3.22.15 IRM deviation procedures; Taxpayer Services; Return processing branch PDF An IRM procedural update, effective 05/15/2024, was issued to revise IRM 3.22.15 regarding IRM Deviation Procedures; Taxpayer Services; Return Processing Branch IRM 3.22.19 Classified Waste Instructions; CIS Changed to CII PDF An IRM procedural update, effective 01/25/2024, was issued to revise IRM 3.22.19.2.16.2 regarding Classified Waste Instructions; CIS Changed to CII IRM 3.22.19 Correct inaccurate IRM reference PDF An IRM procedural update, effective 04/10/2024, was issued to revise IRM 3.22.19.2.4 regarding Correct Inaccurate IRM Reference IRM 3.22.19 Start-up PDF An IRM procedural update, effective 01/02/2024, was issued to revise IRM 3.22.19 regarding Start-Up. IRM 3.22.110 Corrected W&I to TS; Corrected IRM reference; Added MeF file location codes PDF An IRM procedural update, effective 05/10/2024, was issued to revise IRM 3.22.110 regarding Corrected W&I to TS; Corrected IRM Reference; Added MeF File Location Codes IRM 3.22.110 Statute exception update PDF An IRM procedural update, effective 02/07/2024, was issued to revise IRM 3.22.110.28.1 regarding Statute Exception Update. IRM 3.30.123 IMF return transmission date PDF An IRM procedural update, effective 01/17/2024, was issued to revise IRM 3.30.123.12.2 regarding IMF Return Transmission Date IRM 3.30.123 Timeliness and form updates PDF An IRM procedural update, effective 03/8/2024, was issued to revise IRM 3.30.123 regarding Timeliness and Form Updates. IRM 3.42.20 Add Option to Update Form 8944 Online PDF An IRM procedural update, effective 10/29/2024, was issued to revise IRM 3.42.20.4 regarding Add Option to Update Form 8944 Online. 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.
