The six transcript types
IRM 21.2.3.1.1 explains that “The IRS uses the Transcript Delivery System (TDS) application to fulfill these transcript requests” and that “There are six transcript types: tax return, tax account, wage and income, record of account, verification of non-filing letter, and entity.”
| Transcript | Covers | What it shows (IRM 21.2.3.2) |
|---|---|---|
| Tax return | Individual and business | Most line items from the original return, labeled per return and per computer where the IRS changed figures; no later adjustments (except the newer Form 94X transcripts) |
| Tax account | Individual and business | Master File transactions with transaction codes and their definitions: payments, refunds, penalties, interest, balance with accruals, AGI, taxable income, return received date |
| Record of account | Individual and business | Tax return and tax account transcripts combined |
| Wage and income | Individuals only | Information returns filed with the IRS: W-2, 1098, 1099 series and 5498; no state or local withholding |
| Verification of non-filing letter | Individuals only | That the IRS has no record of a processed return as of the request date; says nothing about a filing requirement |
| Modified business entity / business entity | Business only | EIN, names, address; the full version adds establishment date, filing requirements and exempt status |
Which transcript answers which question
For a notice or balance due, start with the account transcript: IRM 21.2.3.2.2 lists payment history, refund history, penalties and interest assessed, and “Balance due with accruals” among its contents. For a CP2000 or a missing-income question, pull the wage and income transcript, but remember the IRM's warning that it “displays only information return documents filed with the IRS which may not reflect all the information return documents issued to the taxpayer.” For an amended return or a math error dispute, the return transcript shows the original figures, and the record of account combines both views. Reading the account transcript is its own skill; see how to read an account transcript and the transcript code decoder.
Two display limits are worth knowing. TDS shows only four dependents on a return transcript, and only three Schedules C (the rest are consolidated in transcription). And TDS cannot produce account, wage and income or non-filing transcripts for an invalid TIN, which displays with an asterisk after the last digit.
Getting TDS access as a Circular 230 practitioner
TDS sits inside e-Services. The IRS TDS page says EROs and Circular 230 practitioners are eligible to request account transcripts, wage and income documents, return transcripts, records of account and non-filing letters. The IRS page on Circular 230 practitioner access explains that attorneys, CPAs and enrolled agents can get TDS “even if you’re not an electronic return originator (ERO)” by completing an online e-file application and passing “the same suitability check required of EROs.”
- Create an e-Services account (sign-in uses ID.me; see e-Services and secure access).
- Start a new e-file application and choose Sole-Proprietorship as the business type if the application is only for TDS access.
- Enter yourself as principal, responsible official and primary contact; select Electronic Return Originator as the provider option; add your professional credentials and answer the suitability questions.
- In comments, enter “Circular 230 applying to obtain e-Services access” and sign with your PIN.
- When the acceptance letter with your EFIN arrives, call the e-help desk at 866-255-0654 to have transcript delivery turned on, then sign in to TDS.
The PPS page adds that EROs (as opposed to Circular 230 practitioners) must have submitted five accepted e-file returns in the current or prior year to qualify, while “Circular 230 Practitioners need only apply and be approved.”
Authorization requirements
Every TDS request needs an authorization for the taxpayer, form and period. The Circular 230 access page says “you must have a valid Form 2848, Power of Attorney, or Form 8821, Taxpayer Information Authorization, on file for the specific taxpayer, form and tax period you are referencing in your transcript request.” Business entity transcripts have an extra rule: the Modified Business Entity transcript is available to anyone authorized for any business form, but the full Business Entity transcript requires that the Form 8821 or Form 2848 say “Business entity information” or similar language. IRM 21.2.3.2.6 also says e-Services TDS users can currently obtain only the Modified Business Entity transcript.
A business CAF number is enough for a caller on a firm's Form 8821. IRM 21.2.3.5.3.2.2 says the caller “must have their own CAF number or have a business CAF number,” the CAF status must be in good standing, and a valid form submitted during the call need not be processed first. If your CAF number is in pending review, transcript requests stop (see CAF number).
Delivery: SOR mailbox, mail, no fax
IRM 21.2.3.5 sets the rule: “For all authorized representatives, mailing and the use of the e-Services Secure Object Repository (SOR) mailbox are the only delivery options when requesting TDS transcripts for their clients.” Faxing ended in 2019; IRM 21.2.3.4.2 says that on June 28, 2019 Accounts Management “implemented a policy where no TDS transcript can be faxed using the TDS facsimile delivery method.”
The SOR is a secure mailbox tied to your own e-Services account. Per IRM 21.2.3.4.4, “The transcript remains in the mailbox for 30 business days if unread, and for three business days if read,” and the method handles requests up to roughly 3,000 pages. It is personal: a transcript cannot be deposited into another user's mailbox, and you receive no message when one arrives. Mailed transcripts take 5 to 10 calendar days per IRM 21.2.3.4.1.
Getting transcripts through PPS
If you do not have TDS, or the transcript you need is internal, call the Practitioner Priority Service. The PPS page says that beginning April 8, 2024, “tax professionals must call the PPS to request transcripts to be deposited into their Secure Object Repository (SOR),” and must pass authentication and verify their Short ID, an 8 to 10 character code visible when you sign in to the SOR. If the Short ID cannot be verified, the transcript is mailed to the taxpayer's address of record only.
Limits per call come from IRM 21.3.10.4.4 and the PPS page: no more than five clients per call, and “a total of 30 combined transcripts per taxpayer may be provided with a maximum of 10 IDRS internal transcripts per client.” Internal transcripts (for example TXMOD and RTVUE prints) must be sanitized before release. The PPS page also notes that if you have e-Services access and an authorization on the CAF, “you do not need to contact PPS to obtain a transcript.”
Masked and unmasked transcripts
TDS transcripts are masked. The only exception IRM 21.2.3.5 allows is the individual wage and income transcript: “ONLY IMF wage and income transcripts can be provided unmasked if exception criteria is met.” An unmasked individual wage and income transcript can be mailed to the taxpayer's address of record or placed in the representative's SOR mailbox, but cannot be mailed to the representative. IRM 21.2.3.5.3.2.2 ties the exception to federal return preparation and filing. The PPS page confirms the unmasked transcript “will only be sent to the practitioner’s e-Services Secure Object Repository (SOR).”
Other routes and their limits
| Route | Who it is for | Practitioner use |
|---|---|---|
| Individual Online Account and Get Transcript | Taxpayers | Not for practitioners: the IRS FAQ says “Use by any other entities is prohibited.” |
| Tax Pro Account | Practitioners with a linked CAF number | Shows balances, payments and audit status for authorized individual modules; not a transcript tool |
| Form 4506-T | Taxpayers and third parties for non-tax purposes | Transcripts are mailed to the taxpayer's address of record (IRM 21.1.3.3.2) |
| IVES | Lenders and other income verifiers | The IRS PPS page (reviewed October 2026) lists a $4 fee per transcript, with electronic delivery within 2 business days |
Intermediate Service Providers (private platforms that retrieve transcripts for you) are permitted only if the client checks the box: the Form 2848 instructions say your representative “is not authorized to use an Intermediate Service Provider to retrieve your confidential tax information indirectly from the IRS unless you check the box on line 5a.” Form 8821 has the equivalent box on line 3.
Questions practitioners ask
Can PPS fax me a transcript?
No. Under IRM 21.2.3.4.2 and 21.3.10.4.4, TDS transcripts cannot be faxed. They are mailed or, if you pass SOR authentication, deposited in your e-Services SOR mailbox.
Do I need to be an ERO to use TDS?
No. Attorneys, CPAs and enrolled agents can complete an e-file application solely to obtain TDS access and must pass the ERO suitability check. EROs who are not Circular 230 practitioners need five accepted e-file returns in the current or prior year.
Why does the wage and income transcript not match my client's 1099s?
It shows only information returns filed with the IRS under that TIN, which may not include every form issued to the client. It also omits state and local withholding.
How long does a transcript stay in my SOR mailbox?
Thirty business days if unread and three business days after it is read, per IRM 21.2.3.4.4.
Can my staff pull transcripts under the firm's Form 8821?
Yes, if the firm is the named designee. IRM 21.2.3.5.3.2.2 says a caller can use a business CAF number, and IRM 21.3.7.5.1 says naming a business includes its employees. Each person still authenticates and the SOR mailbox is personal to the user.
Can I use my client's Get Transcript login?
No. The IRS transcript FAQ says the individual transcript services are for taxpayers to retrieve their own transcripts and use by any other entities is prohibited. Use TDS, PPS or Form 4506-T.