Form 4506-C: IVES Request for Transcript of Tax Return

The taxpayer listed on line 1a signs and dates the form. If a spouse is listed on line 2a, that spouse signs too. On a joint return, at least one spouse must sign. If both names and taxpayer identification numbers appear in lines 1a-1b and 2a-2b, both spouses must sign. You also have to check the box in the signature area saying you have the authority to sign and request the information. The form will not be processed if that box is unchecked.

• Corporations: an officer with legal authority to bind the corporation, a person designated by the board of directors or other governing body, or an officer or employee on written request by a principal officer attested to by the secretary or another officer.
• A bona fide shareholder of record owning 1 percent or more of the outstanding stock can submit the form, but must provide documentation supporting the right to receive the information.
• Partnerships: any person who was a member of the partnership during any part of the tax period requested on line 8.
• A representative can sign if you specifically delegated that authority on Form 2848, line 5a, and Form 2848 is attached. Mark the Authorized Representative check box.
• Only IVES participants that opt in can accept electronic signatures. If you sign electronically, the Electronic Signature check box must be marked.
• For entities other than individuals, attach the authorization document, such as a letter from the principal officer or letters testamentary.

This form has no filing deadline the way a tax return does. You use it when someone needs your tax information and you agree to release it. What matters is the clock that starts when you sign. The IRS must receive Form 4506-C within 120 days of the date the taxpayer signed it, or it will be rejected. A request may also be rejected if the form is incomplete or illegible, so fill in every line that applies, including lines 5a through 8, before you sign.

Line 6 takes one tax form number per request, such as 1040, 1065 or 1120, and then you check one box below it. Line 7 covers wage and income data instead. If you are unsure of which type of transcript you need, check with the party requesting your tax information.

• 6a Return Transcript: most line items of the return as filed. It does not reflect changes made to the account after the return is processed. Available for the Form 1040 series, Form 1065, Form 1120, Form 1120-H, Form 1120-L and Form 1120-S, for the current year and returns processed during the prior 3 processing years.
• 6b Account Transcript: the financial status of the account, such as payments made, penalty assessments, and adjustments made by you or the IRS after the return was filed. Available for most returns.
• 6c Record of Account: the Return Transcript and Account Transcript combined. Available for the current year and 3 prior tax years.
• Line 7 Wage and Income: data from Form W-2, the Form 1099 series, the Form 1098 series or the Form 5498 series. Enter up to three types, or leave it blank to get all forms. The IRS may be able to provide this for up to 10 years. State and local information is not included with Form W-2 data.
• Current year wage and income data is generally not available until the year after it is filed. Form W-2 information for 2016, filed in 2017, likely was not available until 2018.
• If you need Form W-2 information for retirement purposes, contact the Social Security Administration at 1-800-772-1213.

Put your first name, middle initial and last name in the fields on line 1a. If the characters do not fit, use up to 12 for the first name and 22 for the last name. For a business request, enter the company name in the Last Name field, up to 22 characters. Line 1b takes your SSN or ITIN, or the EIN for a business, with the dashes in the correct format. Line 3 is your current address, and you include a P.O. Box and its number there if you use one.

• If line 4 differs from line 3 and you have not changed your address with the IRS, file Form 8822 for a change of address, or Form 8822-B for a business change of address or responsible party, with Form 4506-C.
• Lines 5b and 5c are not required. Each takes up to 10 characters and cannot contain an SSN, ITIN or EIN. Use an SSN and the entry comes back as a generic 9999999999.
• Line 8 uses mm dd yyyy and takes the ending date of the year or period. Enter 12 31 2018 for a calendar year 2018 Form 1040 transcript. For quarterly returns, enter each quarter requested.
• The IRS estimates 10 minutes learning about the form, 12 minutes preparing it, and 20 minutes copying, assembling and sending it.

You do not mail this form in yourself. The IVES participant faxes Form 4506-C with the approved IVES cover sheet to their assigned Service Center. Three centers handle these requests, and the fax number depends on which one is assigned. Do not send the form to the Tax Forms and Publications Division address printed in the Paperwork Reduction Act notice.

• Austin Submission Processing Center: Austin IVES Team, 844-249-6238
• Kansas City Submission Processing Center: Kansas City IVES Team, 844-249-8128
• Ogden Submission Processing Center: Ogden IVES Team, 844-249-8129

This revision adds the Client company requesting transcripts and increases the number of Wage and Income transcript requests. Line 5d holds the Client company name, telephone number and address, and that field cannot be blank or say Not Applicable. A Client company receives the requested tax transcripts from the IVES participant. If the IVES participant is also the Client company, enter that information on both line 5a and line 5d. On line 7 you can enter up to three information return types.