IRS-Issued (or Jointly Issued) Memos by Issue Date
2025
- 6/12/2025 – Memo: Reporting 2025-26 School Year Data
- 3/3/2025 – Revised Requirements for Submission and Certification of Special Education Events Data for State Performance Plan Indicators 11 and 12 (Supersedes December 2024 memo below)
2024
- 12/2/2024 – Notification to School Districts of the New Requirements for the Submission and Certification of Special Education Events Data for State Performance Plan (SPP) Indicators 11 (Child Find) and 12 (Early Childhood Transition) (Superseded March 2025 by new memo/guidance)
- 9/11/2024 – Memo: Reporting 2024-25 School Year Data (Revised)
- 8/12/2024 – Reporting Student Behavioral Interventions in 2024-25 (Revised; original issued 11/30/23)
- 5/30/2024 – Memo: Reporting 2024-25 School Year Data Verification and Certification Timeline (Revised)
- 5/30/2024 – Memo: Reporting 2024-25 School Year Data (revised, see above)
2023
- 11/30/2023 – Reporting Student Behavioral Interventions in 2024-25 (Revised 8/12/24)
- 11/1/2023 – New Requirements for Submission and Certification of Special Education Events Data for State Performance Plan Indicators 11 and 12
- 9/7/2023 – Memo: Reporting 2023-24 School Year Data Verification and Certification Timeline (Revised)
- 9/7/2023 – Memo: Reporting 2023-24 School Year Data
- For older memos, visit IRS Memos Archive





