Form 4506-T, Request for Transcript of Tax Return: transcript types, line by line, and where to mail or fax it

When to use Form 4506-T, and when another route is right

Form 4506-T is a paper route to the Transcript Delivery System (TDS). IRM 21.2.3.1.1 describes TDS as the application that fulfills transcript requests from taxpayers, practitioners, lenders and agencies. The transcripts on the form:

Other routes are usually faster. The form's own tip points to Get Transcript online and 800-908-9946. A representative with a Form 2848 or Form 8821 on file can pull transcripts in e-Services TDS or ask Practitioner Priority Service to deposit them in the Secure Object Repository mailbox; IRM 21.2.3.5.3.2 says mailing and the SOR mailbox “are the only delivery options” for representatives. See IRS transcripts for practitioners and reading an account transcript.

Use Form 4506 (with a fee) for an actual copy of a filed return, including attached W-2s and 1099s. Fiscal year taxpayers must use Form 4506-T for a return transcript. The newer Business Entity and Modified Business Entity transcripts are not on this form: “Form 4506-T, Request for Transcript of Tax Return, will not offer either transcript.”

Line by line

1a-1bName and first TIN on the return

The first name on a joint return and the first SSN or ITIN, or the EIN for a business return. A Schedule C filer uses the SSN.

2a-2bSpouse's name and second TIN

For joint returns.

3Current name and address

Including any P.O. box, or inmate number and facility address.

4Previous address

The address on the last return filed, if different. If the addresses differ and the IRS has not been told, file Form 8822 or 8822-B; transcripts go only to the address of record.

5Customer file number

Optional, up to 10 digits, printed on the transcript. If it contains an SSN or name, the IRS prints a generic 9999999999 instead.

6Transcript requested

Enter one tax form number and check 6a, 6b or 6c. “Enter only one tax form number per request.”

7Verification of Nonfiling

Check for proof of no Form 1040 series filing.

8Form W-2, 1099, 1098 or 5498 transcript

Check for information return data. For retirement W-2 history, the form refers to the Social Security Administration.

9Year or period requested

End date in mm/dd/yyyy, each quarter separately for quarterly returns.

SignatureSignature, date, phone, title, attestation box

At least one spouse for a joint return, signed as on the return (and the current name if changed). Corporations: an officer with authority, a board designee, or a written designee of a principal officer; a 1 percent shareholder with documentation. Partnerships: anyone who was a partner during the period. Entities attach the authorization document. Check the attestation box or the form is returned. “Note: This form must be received by IRS within 120 days of the signature date.”

A representative can sign only with specific authority: “A representative can sign Form 4506-T for a taxpayer only if the taxpayer has specifically delegated this authority to the representative on Form 2848, line 5.” On the current Form 2848 that is the “Other acts authorized” line of 5a; attach the Form 2848.

Where and how to file

Mail or fax to the RAIVS Team for the state the taxpayer lived in, or the business was in, when the return was filed. There are two charts. Individual transcripts (Form 1040 series, W-2 and 1099):

All other transcripts (business returns): AL, AK, AZ, AR, CA, CO, FL, HI, ID, IA, KS, LA, MN, MS, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WY, foreign and territories go to the Ogden RAIVS Team (fax 855-298-1145); CT, DE, DC, GA, IL, IN, KY, ME, MD, MA, MI, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV, WI go to the Kansas City RAIVS Team (fax 855-821-0094). If the chart gives two addresses for multiple requests, use the address based on the most recent return. The form notes the filing location has changed, so use the current revision's charts.

What the IRS does with it

RAIVS processes the request through TDS; the form says most are processed within 10 business days. All TDS transcripts are masked (IRM 21.2.3.3.6): partial identifying data, full financial data. Since July 2019 the IRS does not mail transcripts to third parties: “After this date masked Tax Transcripts will only be mailed to the taxpayer's address of record.” A lender or other third party that cannot accept that uses the Income Verification Express Service (IVES).

The verification of non-filing letter has two versions. If no return has posted, it says the IRS has no record of a processed return; if one has posted, it says the request could not be honored (IRM 21.2.3.2.5). Identity theft on the account can lead to a substitute product, Letter 3538.

Requests that are incomplete, illegible, unsigned, missing the attestation check, or received more than 120 days after signing are rejected and returned.

Common rejections and mistakes

• Attestation box not checked next to the signature. The form says the request is not processed.
• Received more than 120 days after signing.
• More than one form number on line 6.
• Expecting delivery to the practitioner or lender. Transcripts go to the address of record only.
• Old address of record. File Form 8822 first or the transcript goes to the old address.
• Representative signs without line 5a authority on an attached Form 2848.
• Asking for a return transcript older than 3 processing years. Use the account transcript or Form 4506.
• Using 4506-T for business entity data, which the form does not offer.

Questions practitioners ask