IRM is a temporary filling material made of zinc oxide, eugenol, and PMMA powder that is intended to remain in place for less than one year. It can also be used as a base under non-resin permanent restorations. The material is mixed in equal proportions and has a working time of approximately 5 minutes. It is contraindicated for patients with eugenol allergies or for direct pulp capping. Proper mixing, placement in cavities with retention, and removal within one year are required for appropriate use.