21.2.3 Transcripts

Manual Transmittal

September 14, 2020

Purpose

(1) This transmits revised IRM 21.2.3, Systems and Research Programs - Transcripts.

Material Changes

(1) IRM 21.2.3.1.1. IPU 20U0102 issued 01-15-2020. Removed the bullet referring to the Certified Documents section as the section has been removed from the IRM.

(2) IRM 21.2.3.1.5. IPU 20U0160 issued 01-27-2020. Corrected the Online 5081 application name for first-time TDS users.

(3) IRM 21.2.3.1.6. IPU 20U0931 issued 08-20-2020. Revised the first bullet as the updated TDS ITM course posted. Removed references to the SERP TDS web page as content on masking and Get Products is contained in the course now.

(4) IRM 21.2.3.2.5. IPU 20U0890 issued 08-10-2020. Added the wording that can display on the verification of non-filing letter.

(5) IRM 21.2.3.3.1. IPU 20U0102 issued 01-15-2020. Added content about the e-Services SOR mailbox and how it relates to wage and income transcript limits; added content about the availability of the transcript for the current year.

(6) IRM 21.2.3.3.2.1. IPU 20U0549 issued 04-27-2020. Added ITIN to use for authentication in Get Transcript Online.

(7) IRM 21.2.3.3.2.1. IPU 20U0592 issued 05-07-2020. Removed ITIN since Get Transcript Online only accommodates an SSN and not an ITIN.

(8) IRM 21.2.3.4.2. IPU 20U0890 issued 08-10-2020. Added the date when the TDS no faxing policy took effect.

(9) IRM 21.2.3.4.4. IPU 20U0102 issued 01-15-2020. Added content about wage and income document limits in relation to what the e-Services SOR delivery method can accommodate.

(10) IRM 21.2.3.4.4. IPU 20U0549 issued 04-27-2020. Added timing for obtaining an e-Services SOR mailbox.

(11) IRM 21.2.3.4.4. IPU 20U0890 issued 08-10-2020. Clarified that the e-Services SOR is for authorized reps and not for Individual taxpayers.

(12) IRM 21.2.3.5.3.1. IPU 20U0549 issued 04-27-2020. Deleted IMF unmasked wage and income transcript information as it is contained in IRM 21.2.3.5.9.2.1, and linked to this IRM.

(13) IRM 21.2.3.5.3.1. IPU 20U0721 issued 06-22-2020. Removed the direction to select Secure Mailbox as the alternate delivery method.

(14) IRM 21.2.3.5.3.2. IPU 20U0160 issued 01-27-2020. Added information about the e-help Desk to address account problems with the e-Services SOR mailbox.

(15) IRM 21.2.3.5.3.2. IPU 20U0323 issued 03-02-2020. Expanded the e-Services SOR mailbox policy.

(16) IRM 21.2.3.5.3.2. IPU 20U0549 issued 04-27-2020. Took content from two existing paragraphs and created four new subsections; added examples for BMF; editorial changes.

(17) IRM 21.2.3.5.3.2. IPU 20U0721 issued 06-22-2020. Removed the direction to select Secure Mailbox as the alternate delivery method.

(18) IRM 21.2.3.5.7. IPU 19U1222 issued 11-25-2019. Added a new paragraph for Letter 1722(IO).

(19) IRM 21.2.3.5.7. IPU 20U0102 issued 01-15-2020. Changed the date for when the wage and income transcript will be available for the current year.

(20) IRM 21.2.3.5.7. IPU 20U0912 issued 08-13-2020. Added procedures to issue a substitute letter for the verification of non-filing related to EIP.

(21) IRM 21.2.3.5.7.1. IPU 19U1222 issued 11-25-2019. Added a new subsection for issuing Letter 1722(IO).

(22) IRM 21.2.3.5.9.2. IPU 20U0102 issued 01-15-2020. Added content about the need to submit separate requests for masked and unmasked transcripts.

(23) IRM 21.2.3.5.9.2. IPU 20U0912 issued 08-13-2020. Added an IRM reference for the IRS restricting access to online services.

(24) IRM 21.2.3.5.9.2.1. IPU 20U0549 issued 04-27-2020. Added an additional delivery method.

(25) IRM 21.2.3.7. IPU 20U0323 issued 03-02-2020. Changed policy so that only Transcript Request is used when transcripts are the primary topic of the call.

(26) IRM 21.2.3.8. IPU 20U0102 issued 01-15-2020. Removed the Certified Documents section as this is not work performed by Accounts Management.

(27) Editorial changes made throughout to correct grammar and punctuation and correct IRM references and websites that changed numbers, titles, and locations.

Effect on Other Documents

IRM 21.2.3, Systems and Research Programs - Transcripts, dated September 12, 2019 (effective October 1, 2019), is superseded. The applicable changes from IRM Procedural Updates (IPUs) issued between January 15, 2020 and August 20, 2020 have been incorporated into this IRM: 20U0102, 20U0160, 20U0323, 20U0549, 20U0592, 20U0721, 20U0890, 20U0912, 20U0931.

Audience

Wage and Investment Accounts Management employees.

Effective Date

(10-01-2020)

Karen A Michaels
Director, Accounts Management
Wage and Investment Division

Program Scope and Objectives

  1. Purpose and Audience: The IRS uses the Transcript Delivery System (TDS) application to fulfill requests for transcripts. The purpose of IRM 21.2.3, Systems and Research Programs - Transcripts, is to provide procedural guidance to all Accounts Management (AM) assistors who fulfill transcript requests using TDS.

  2. Policy Owner and Program Owner: TDS has both policy and programing/systemic components, and both are under the Director, Wage & Investment, Customer Account Services.

    • Accounts Management HQ manages the policy component.

    • Electronic Products & Services Support (EPSS) manages the programing/systemic component.

  3. Primary Stakeholders: The primary stakeholders are organizations that Accounts Management collaborates with; for example, Submission Processing and Field Assistance.

  4. Program Goals: Program goals for this type of work are included in the Accounts Management Program Letter as well as in IRM 1.4.16, Accounts Management Guide for Managers.

Background

  1. The IRS receives transcript requests from external and internal sources, including taxpayers, financial agents, tax professionals, mortgage companies, and other federal, state, and local government agencies. These customers request federal tax information containing wage and income, return, and account information. The IRS uses the Transcript Delivery System (TDS) to fulfill these transcript requests.

  2. TDS retrieves taxpayer account information from the Integrated Data Retrieval System (IDRS) and formats the data into a transcript. There are five transcript types: tax return, tax account, wage and income, record of account, and verification of non-filing letter.

  3. TDS continues to undergo programming changes as funding permits and based on organizational priorities.

  4. The remainder of the IRM is divided into the following sections:

    • IRM 21.2.3.2, Types of TDS Transcripts, describes the transcripts available through TDS and information contained in each transcript.

    • IRM 21.2.3.3, Transcript Systems and Forms, describes the IRS systems and forms used to order transcripts.

    • IRM 21.2.3.4, TDS Transcript Delivery Methods, describes the delivery options available through TDS.

    • IRM 21.2.3.5, Fulfilling Transcript Requests, provides direction for processing transcript requests.

    • IRM 21.2.3.6, Sanitizing IDRS Transcripts, describes what information needs to be sanitized before issuance of transcripts.

    • IRM 21.2.3.7, Call Closure Requirements, includes what to advise the taxpayer and documentation required in Account Management Services (AMS).

Authority

  1. Policy Statements relating to Customer Account Services are found in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

Responsibilities

  1. The IRS mission is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. The IRS will not tolerate discriminatory treatment of taxpayers by its employees in any programs or activities supported by the IRS. No taxpayer should be subject to discrimination in educational programs or activities based on sex, race, color, national origin, disability, reprisal, religion, or age. If a taxpayer believes they have been discriminated against on the basis of sex, race, color, national origin (including limited English proficiency), disability, reprisal, religion, or age, the taxpayer can do one of the following:

    • Email the IRS at "edi.civil.rights.division@irs.gov."

    • Complete Form 14652, Civil Rights Complaint. The form has instructions for submitting by mail and by email.

    • Write to: Internal Revenue Service, Office of Equity, Diversity and Inclusion, CRU, 1111 Constitution Ave., NW, Room 2413, Washington, DC 20224.

  2. Providing top quality service to taxpayers also includes:

    1. Advising, explaining, and protecting taxpayer rights, as applicable, during your contact with taxpayers; see IRM 21.1.3.1.7, Overview. Employees must be familiar with, and act in accordance with, the Taxpayer Bill of Rights.

    2. Referring taxpayers to the Taxpayer Advocate Service (TAS) in appropriate circumstances, as described in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

  3. Accounts Management employees who use TDS must process transcript requests in accordance with IRM 21.2.3 procedures.

  4. The Wage and Investment Commissioner has overall responsibility for the policy related to this IRM, which is published on a yearly basis.

  5. Additional information is found in IRM 1.1.13.7.3, Accounts Management (AM), and in IRM 21.1.1, Accounts Management and Compliance Services Overview.

Program Controls

  1. Program Effectiveness is determined by Accounts Management employees successfully using IRM guidance to perform necessary duties.

  2. Information for managers is found in IRM 1.4.16, Accounts Management Guide for Managers.

Terms/Definitions/Acronyms

  1. There are several systems that assistors must be familiar with to provide transcript information to taxpayers. These systems are:

    • Employee User Portal (EUP) An e-Services application that allows employees access to data and systems. Multiple applications are housed on the EUP platform, including the Transcript Delivery System. See IRM 21.2.1.53, E-Services, for additional information. Employees must register for EUP access.

    • Transcript Delivery System (TDS) An application that is used to electronically request transcripts. TDS offers multiple transcripts with a variety of delivery options. To access TDS, employees must submit an Online 5081 request for TDUS (ESRV-APPL-TDS). In addition, first-time TDS users must also submit an Online 5081 request for AVEA (ESRV-APPL-EFILE). Complete log in procedures are available on the Transcript Delivery System (TDS) web page on Servicewide Electronic Research Program (SERP) under Accessing TDS.

    • Integrated Customer Communications Environment (ICCE) A platform that contains a suite of telephone interactive applications allowing taxpayers to select an application to resolve tax account issues, obtain tax information, or direct themselves to the appropriate source for assistance. Interactive Voice Response (IVR) is one such telephone application which permits taxpayers to request a tax account transcript or tax return transcript.

    • Integrated Automation Technologies (IAT) A system that features multiple tools which interact with Integrated Data Retrieval System (IDRS). One such tool, Quick Command Code (QCC), allows the user to quickly access, grab, sanitize, and print account data for external use. The IAT QCC Tool is recommended over other methods because of the efficiency to generate the print and appearance of the final product. The IAT website is located at http://iat.web.irs.gov/.

Related Resources

  1. The IRS provides resources to assist employees in fulfilling transcript requests. The following resources are available:

    • Integrated Talent Management (ITM), Course #12199, Transcript Delivery System (TDS), provides an overview of the TDS application and the various menu options. The types of transcripts available, the various delivery methods, how to process transcript requests, letters, and other features is also included in the course.

    • The Transcript Delivery System Course is a tutorial available on the EUP TDS home page. It describes accessing and using TDS, delivery methods, and products available. The tutorial was created, and is maintained, by EPSS.

    • Servicewide Electronic Research Program (SERP) is an electronic research portal providing employees intranet access to reference materials required to perform their jobs. IRM 21.2.3 is housed on SERP as well as the Transcript Delivery System (TDS) web page.

    • The Transcript Delivery System (TDS) web page on SERP contains information on user roles, gaining access to TDS, troubleshooting for the operation of the TDS system, print settings, transcript examples, and other useful content.

    • The IAT website includes job aids for the Quick Command Code Tool (QCC) and the Fill Forms tool.

Types of TDS Transcripts

  1. The IRS provides computer-generated transcripts to taxpayers or their authorized representatives. These transcripts contain taxpayer-friendly explanations of account data.

  2. The transcripts the IRS provides to Individual taxpayers (IMF) are masked. The IRS policy is to provide only the masked transcript to the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. There are five types of transcripts available through TDS:

    • Tax Return.

    • Tax Account.

    • Wage and Income.

    • Record of Account.

    • Verification of Non-Filing.

    Note:

    TDS cannot be used to provide tax account transcripts, wage and income transcripts, or verification of non-filing letters for invalid taxpayer identification numbers (TINs).

    Note:

    TDS can be used for tax return and record of account transcripts by entering the TIN and document locator number (DLN) of the return being requested.

  4. It is necessary to ask callers the purpose of the transcript request to determine which type of transcript best meets their needs. It is also necessary to know what each transcript contains to ensure the correct one is provided.

  5. Examples of all TDS transcripts are found on the Transcript Delivery System (TDS) web page under BMF Transcript Examples and under IMF Transcript Examples.

  6. Refer to IRM 21.2.3.3.1, Assistor Provided through Transcript Delivery System, for the specific transcripts available on TDS for both Individual Master File (IMF) and Business Master File (BMF) taxpayers.

Tax Return Transcript

  1. The tax return transcript contains significant data transcribed from the original return. BMF transcripts are limited to the following forms:

    • Form 1065, U.S. Return of Partnership Income.

    • Form 1120, U.S. Corporation Income Tax Return.

    • Form 1120-H, U.S. Income Tax Return for Homeowners Associations.

    • Form 1120-L, U.S. Life Insurance Company Income Tax Return.

    • Form 1120-S, U.S. Income Tax Return for an S Corporation.

  2. This transcript is ordered when the taxpayer needs a computer printout of their tax return. Some reasons may include, but are not limited to:

    • Meet documentation requirements for student loans, grants, and scholarships.

    • Meet documentation requirements for social services.

    • Respond to a notice from the IRS.

    • File an amended return.

    • Obtain financing for a mortgage.

    • Obtain a lien release.

    • Personal reasons.

  3. The information displayed on the tax return transcript contains, but is not limited to:

    • Type of return filed.

    • Filing status.

    • Tax shown on return.

    • Adjusted gross income.

    • Mortgage interest.

    • Real estate tax deduction.

    • Taxable income.

    • Number of exemptions.

    • Federal income tax withheld.

    • Earned income credit.

    • Self-employment income and tax.

    • Tax due per return.

    • Refund per return.

    • Refundable credits.

    • Total income.

    • Business expenses.

    • Wages paid.

    • Designee’s Personal Identification Number (DPIN), Preparer’s Tax Identification Number (PTIN).

  4. The transcript will not show amendments or adjustments made to the account after the original return has posted. If adjustments have been made, offer to provide the record of account, see IRM 21.2.3.2.4, Record of Account.

  5. In some cases, the IRS may change the taxpayer’s reported figures on the originally filed return due to input errors, incomplete or missing information, or computational errors. The tax return transcript will show both:

    • The taxpayer’s original figures, labeled "per return," and,

    • The figures as corrected by the IRS, labeled "per computer."

Tax Account Transcript

  1. The tax account transcript shows Master File (MF) transactions as seen on Command Code (CC) IMFOLT and CC BMFOLT.

  2. This transcript shows Transaction Codes (TCs) with a definition of these codes. For example, it will show a TC 610 and next to it will be the explanation "payment with return."

  3. This transcript is ordered when the taxpayer wants an account history. Some reasons may include, but are not limited to:

    • Payment history.

    • Account history, such as penalty and interest assessed.

    • Refund history.

    • Verification of extension.

    • In response to a notice.

  4. The information displayed on the tax account transcript contains, but is not limited to:

    • Payment history, including payment transfers and overpayment credits.

    • Refund history, including refunds issued, voided, and returned.

    • Penalties assessed, including the name of the penalty type.

    • Interest assessed.

    • Balance due with accruals.

    • Adjusted gross income.

    • Taxable income.

    • Refundable credits allowed.

    • Return received date.

Wage and Income Transcript

  1. Wage and income transcripts show earnings reported to the IRS by payers. Wage and income transcripts are derived from information returns, including, but not limited to:

    • W-2 Series Forms.

    • 1098 Series Forms.

    • 1099 Series Forms.

    • Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains.

    • Form 5498, IRA Contribution Information.

  2. This transcript is ordered when the taxpayer wants income documentation. Some reasons may include, but are not limited to:

    • Answer a notice.

    • File their tax return.

    • Personal record of income.

    • Employment verification.

  3. The information displayed on the wage and income transcript contains, but is not limited to:

    • Wage and salary income.

    • Federal income tax withholding.

    • Mortgage interest paid.

    • Distributions of retirement income.

    • Gross proceeds from stock/bond transactions.

    • Gross income from non-employee compensation.

    • Interest income.

    • Dividend income.

      Note:

      Wage and income transcripts do not show state or local income tax withholding.

Record of Account

  1. The record of account combines the information from the tax account and tax return transcripts.

  2. Taxpayers usually request this transcript because a change was made to an account after the original return was processed.

  3. BMF transcripts are limited to the following forms:

    • Form 1065, U.S. Return of Partnership Income.

    • Form 1120, U.S. Corporation Income Tax Return.

    • Form 1120-H, U.S. Income Tax Return for Homeowners Associations.

    • Form 1120-L, U.S. Life Insurance Company Income Tax Return.

    • Form 1120-S, U.S. Income Tax Return for an S Corporation.

Verification of Non-Filing Letter

  1. The verification of non-filing (VNF) letter is issued to prove that the IRS does not have a record of an IMF return processed for the requested period. This letter does not provide any status of the taxpayer’s filing requirement.

  2. Taxpayers usually request this verification to apply for:

    • Certain state-backed mortgage loans.

    • Low income housing certification.

    • Low income medical assistance.

    • Other federal or state funded programs.

  3. The letter has two versions based on if a return has or has not posted. TDS will generate the applicable version:

    • If a return has not posted, the letter includes the language "we have no record of a processed tax return."

    • If a return has posted, the letter instead includes the language "we’re sorry, but we couldn’t honor the request."

Transcript Systems and Forms

  1. This section outlines the following systems and forms used to order TDS transcripts. Regardless of the system and form used, TDS is the application that generates the transcript:

    • Assistor Provided through Transcript Delivery System.

    • Get Transcript through IRS.gov (IMF only).

    • Interactive Voice Response (IMF only).

    • Form 4506 Series.

  2. TDS was programmed in September 2018 to create a new transcript that masks (redacts) Personally Identifiable Information (PII) from all IMF transcripts to protect and secure taxpayer information. This programming changes the formatting/appearance of the transcript relating to PII content, but maintains the full display of financial amounts, thus still giving the financial data needed for such purposes as income verification for loans or college financial aid. No programming change was made to TDS BMF transcripts, nor to internal IDRS transcripts (TRDBV, IRPTRW, etc.), as a result of this redacting initiative.

  3. On the new, masked transcript, some PII is entirely removed, such as the taxpayer’s city, state, and zip code, while other PII is shortened, such as displaying only the last four digits of the taxpayer’s SSN. The Transcript Delivery System (TDS) web page on SERP has an IMF New Transcript (Masked) section containing transcript display criteria, examples of the transcripts, and a job aid, among other information about this initiative [SERP>IRM Supplements>Transcript Delivery System (TDS)].

  4. The transcripts the IRS provides to Individual taxpayers (IMF) are masked. The new, masked transcripts protect taxpayer personal information while still including complete financial information to meet the needs of schools, banks, and other third-parties. The IRS policy is to provide only the masked transcript to the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. As part of the new transcript programming, TDS had a new field added for all IMF transcripts, Customer File Number (CFN). This is an optional field allowing up to 10 numeric characters that will populate on the transcript. The CFN is a unique number created by the lender, college, or other third-party to assist them in better associating the masked transcript to the taxpayer. For example, the bank provides the loan number to the taxpayer and requests that number appear on the transcript. The CFN is not searchable by the IRS, and it cannot be a Taxpayer Identification Number (TIN). Form 4506-T, Request for Transcript of Tax Return, and Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript, have been revised to accommodate a CFN. The number will populate on the transcript if the taxpayer includes it when submitting the form. This field is also available for Get Transcript, both the Online and Mail versions, and the Interactive Voice Response (IVR).

  6. The assistor must be familiar with the availability limitations, as they do differ. Taxpayers requesting transcripts outside of the availability limitations can review Form 4506, Request for Copy of Tax Return, and Form 4506-T, Request for Transcript of Tax Return, as these forms may be able to fulfill their need. See IRM 3.5.20.3.7.1, Procedures for Wage and Income Information, for additional wage and income transcript availability options.

Assistor Provided through Transcript Delivery System

  1. Taxpayers requesting a transcript can call the IRS toll-free numbers to speak with an assistor, 800-829-4933 (BMF) and 800-829-1040 (IMF). Those outside the United States can refer to IRS.gov for telephone assistance.

  2. Transcript Delivery System (TDS) is the application assistors use to process transcript requests from taxpayers and authorized representatives. The IRS assistors and approved tax professionals can access TDS; however, this service is not available to the general public. For questions regarding the application process, refer tax professionals to IRS.gov.

  3. The following transcripts are available using TDS.

    Note:

    See (4) for specifics related to Wage and Income transcripts.

    Transcript IMF BMF
    Tax Return Available for the current year and returns processed during the prior three processing years. For return processing times, refer to the Transcript Availability chart on the TDS web page. Available for Form 1065, Form 1120, Form 1120-H, Form 1120-L, and Form 1120-S for the current year and returns processed during the prior three processing years.
    Tax Account Available for any account that is active on Master File. Available for any account that is active on Master File.
    Wage and Income Available for the current and nine prior tax years. Complete income information may not display until the earnings are reported, usually by July of the following year. TDS can only retrieve 198 wage and income documents per request.

    Note:

    A wage and income transcript requested for the current processing year is not available in TDS until late May; see IRM 21.2.3.5.7(11), Transcript Restrictions and Special Handling.

    Not available.
    Record of Account Available for the current and three prior tax years. Available for Form 1065, Form 1120, Form 1120-H, Form 1120-L, and Form 1120-S for the current and three prior tax years.
    Verification of Non-Filing Available for the current and three prior tax years. For older tax years, taxpayers can submit Form 4506-T, following the form instructions. Not available.
  4. Some requests from taxpayers for wage and income transcripts can exceed the TDS postal mail page limitation of 15 double-sided pages. As a result, the transcript will not be delivered, and the Transaction History will reflect a failed attempt. For the e-Services SOR mailbox delivery method, the file size capacity it can accommodate far exceeds 198 wage and income documents; however, TDS can only retrieve 198 documents per request and deposit up to that amount into the SOR mailbox. There are several alternatives to providing the requested information:

    1. Input more than one TDS transcript request by selecting the various forms individually (W-2, 1099 MISC, 1099-B, etc.).

    2. Input separate tax years for each form.

    3. Use Online as your primary delivery method, then print and mail the transcript.

    4. Use CC IRPTR to provide the remaining documents.

    Note:

    A wage and income transcript requested for the current processing year is not available in TDS until late May; see IRM 21.2.3.5.7(11), Transcript Restrictions and Special Handling.

  5. TDS is programmed to recognize certain identity-theft indicators on accounts. For a jointly filed return, TDS will look at indicators on both the primary and secondary accounts. TDS does not allow any transcripts to generate for the tax year requested if the following Transaction Codes (TC) and Action Codes (AC) are present for that tax year:

    • TC 971, AC 501 - Taxpayer Identified Tax-related identity theft – case resolved.

    • TC 971, AC 506 - The IRS identified Tax-related identity theft – case resolved.

    • TC 971, AC 522 - Pending claim of identity theft – case not resolved.

    • TC 971, AC 524 - Taxpayer deceased, account locked.

    • TC 971, AC 525 - ITIN/SSN Mismatch due to Employment-related identity theft. Only the wage and income transcript will be stopped from generating.

    Note:

    If there is a TC 972 with the same transaction date and tax year as the TC 971, which reverses the IDT indicator, and no other indicators are present, transcripts will generate as usual.

    Exception:

    TDS will recognize a SEID in the "Employee ID field" and generate transcripts as usual. Caution must be used in recognizing indicators and researching the account(s) to ensure transcript requests are fulfilled appropriately, see IRM 21.2.3.5.8, Transcripts and Identity Theft.

  6. Get Transcript and the Interactive Voice Response (IVR) transcript availability is restricted if any of the identity-theft indicators in (5) are present for the tax year requested. For Get Transcript Online, no transcript is generated; instead, taxpayers receive a message directing them to contact Identity Theft toll-free. For Get Transcript by Mail and the IVR, taxpayers receive a letter in place of the transcript advising them to contact Identity Theft toll-free. Refer to IRM 21.2.3.3.2, Get Transcript through IRS.gov, for more information on Get Transcript.

  7. If any of the identity-theft indicators in (5) are present for the tax year requested, tax professionals accessing TDS via e-Services receive a message that the transcript request cannot be processed and to contact Practitioner Priority Service (PPS) for assistance.

Get Transcript through IRS.gov

  1. A transcript ordering system for IMF, called Get Transcript, is available to the public at any time on IRS.gov.Get Transcript is not offered for BMF. This application provides two options – a view/print option titled Get Transcript Online and a mail option titled Get Transcript by Mail. Get Transcript does not have the capability to fax or email a transcript. Get Transcript only offers masked transcripts, not unmasked transcripts.

    • Get Transcript Online allows the taxpayer to download in PDF format any of the five transcripts (tax return, tax account, wage and income, record of account, verification of non-filing letter) to view or print. There is no limitation on the number of transcripts which can be requested in one session. Get Transcript Online is offered only in English. See IRM 21.2.3.3.2.1, Get Transcript Online through IRS.gov, for additional information about the application.

    • Get Transcript by Mail, formerly called Order a Transcript, allows the taxpayer to request either a tax return or tax account transcript be mailed to the address of record. This option cannot be used for delivery to an alternate address. There is no limitation on the number of pages which are mailed, unlike transcripts generated using TDS as explained in IRM 21.2.3.4.1, Postal Mail. Get Transcript by Mail is offered in both English and Spanish. See IRM 21.2.3.3.2.2, Get Transcript by Mail through IRS.gov, for additional information about the application.

  2. If an identity-theft indicator is present for the tax year requested, Get Transcript Online will generate a message asking the taxpayer to contact Identity Theft toll-free and no transcript will be systemically generated. For Get Transcript by Mail, taxpayers will receive a letter in place of the transcript advising them to contact Identity Theft toll-free.

  3. Transcript availability for both options is outlined below.

    Transcript Get Transcript Online Get Transcript by Mail
    Tax Account Available for the current and nine prior tax years.

    Note:

    A year may not be available if the account has moved to the retention register.

    Available for the current and three prior tax years.
    Tax Return Available for the current and three prior tax years. Available for the current and three prior tax years.
    Wage and Income Available for the current and nine prior tax years. Not available.
    Record of Account Available for the current and three prior tax years. Not available.
    Verification of Non-Filing Available for the current and three prior tax years.

    Note:

    Not available until June 15 for the current tax year.

    Not available.

    Note:

    For Get Transcript Online, not all years may display on the screen. If additional years are available for a type of transcript, a "show all +" button will appear allowing the taxpayer to access those prior years.

  4. The verification of non-filing letter displays slightly different wording through Get Transcript compared to the version assistors generate. Get Transcript wording is geared to the individual taxpayers whereas the other version is geared more towards a third-party request. Samples of the letters are found on the TDS web page under IMF Transcript Examples.

  5. There are several links from the Get Transcript home page featuring questions and answers and other related information to assist taxpayers in the use of this online tool. The content and its appearance continues to be revised by Information Technology (IT) programmers.

Get Transcript Online through IRS.gov
  1. For taxpayers to use Get Transcript Online, they must have access to the internet (via a computer or tablet) and have used an SSN to file their return.

  2. Taxpayers must be granted access to Get Transcript Online via Secure Access eAuthentication. The IRS mobile application, IRS2Go, can be used during the eAuthentication process to receive a security code. Complete information on Secure Access eAuthentication, including registration and IRS2Go, is found in IRM 21.2.1.58, Secure Access eAuthentication.

    Note:

    The IRS2Go app cannot be used to obtain a transcript online.

  3. After successfully registering, the taxpayer may select a justification for the transcript request to be directed to a specific transcript type. Taxpayers can select available transcripts based on the type and year.

  4. There are some instances where the taxpayer will not be able to pass authentication for Get Transcript Online (e.g., the taxpayer has never filed, the taxpayer cannot pass one of the required steps in the Secure Access eAuthentication process). The Secure Access eAuthentication system will direct these taxpayers immediately to Get Transcript by Mail, as applicable. Taxpayers may also submit a Form 4506-T, Request for Transcript of Tax Return, to obtain any of the five transcript types or call the IVR (800-908-9946) to request a tax return or tax account transcript.

Get Transcript by Mail through IRS.gov
  1. Access to Get Transcript by Mail can be either through a computer, tablet, or smartphone.

  2. Access to the internet and identity verification is required for taxpayers to utilize Get Transcript by Mail. Taxpayers must provide the following:

    • SSN or ITIN.

    • Date of Birth.

    • Street address currently on file, including the zip code.

    Note:

    The IRS2Go app cannot be used to obtain a transcript, and it is not part of the Get Transcript by Mail identity- verification process.

  3. After successfully authenticating, the user must select the type and year of transcript being requested.

Interactive Voice Response

  1. The Interactive Voice Response (IVR) is an automated system available for IMF taxpayers to independently obtain a tax return or tax account transcript. Taxpayers can access IVR by calling 800-908-9946. The IVR only offers masked transcripts, not unmasked transcripts. This system can:

    • Retrieve a tax return transcript for the current and three prior tax years.

    • Retrieve a tax account transcript for the current and three prior tax years.

    • Mail the tax return and tax account transcripts to the address of record.

    Note:

    This system cannot be used for delivery to an alternate address, nor does the system have the capability to fax or email a transcript.

  2. To complete the request, taxpayers must be able to verify their identity by providing:

    • Social security number (SSN) or individual taxpayer identification number (ITIN).

    • Numbers/digits in the street address currently on file.

  3. If an identity-theft indicator is present for the tax year requested, the taxpayer will receive a letter in place of the transcript advising the taxpayer to contact Identity Theft toll-free.

Form 4506 Series

  1. The Form 4506 Series is used to order transcripts or tax return information for individuals and businesses. Form 4506-T and Form 4506-T-EZ do not give the taxpayer the option of having their transcript mailed to a third-party.

  2. The products available, the IRS processing time, and specific instructions for completing and submitting the form, and any applicable fees, are indicated on each form. Additional information is also found in IRM 21.3.6.4.3.1, Return Copy Procedures. Forms include:

    • Form 4506-T, Request for Transcript of Tax Return, used to order BMF and IMF transcripts.

    • Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript, used to order only a 1040 series tax return transcript.

    • Form 4506-F, Request for Copy of Fraudulent Tax Return, used to request a copy of the fraudulent return filed using the taxpayer’s name and SSN.

    • Form 4506, Request for Copy of Tax Return, used to order a copy of the filed tax return.

TDS Transcript Delivery Methods

  1. TDS offers a variety of options for delivering transcripts, and all the delivery methods are unique:

    • Postal Mail.

    • Facsimile.

    • Secure Mailbox for IRS TDS Users.

    • Secure Object Repository (SOR) Mailbox for e-Services Users.

    • On-Line.

  2. A primary and alternate delivery method must be selected. TDS defaults to the alternate delivery method if the primary delivery method fails.

Postal Mail

  1. TDS systemic postal mail delivers the transcript to the taxpayer within 5 – 10 calendar days. Those living outside of the U.S. should allow for mailing time reflective of the country where they reside.

  2. Postal delivery can be to the address of record, an alternate address, or to an authorized representative.

  3. The limitation is 15 double-sided pages.

Facsimile

  1. On June 28, 2019, Accounts Management implemented a policy where no TDS transcript can be faxed using the TDS facsimile delivery method. The content below is just for informational purposes since Facsimile is still a delivery option displayed in TDS.

  2. TDS systemic facsimile (fax) is integrated into Enterprise e-Fax (EEFax). Delivery time varies based on several factors (e.g., EEFax system load, server delays or interruptions, file size). TDS makes three attempts over a 24-hour period to deliver the transcript to the recipient’s fax number. Most faxes are delivered shortly after TDS displays “NAP check Success” as the Status on the Confirmation page.

  3. The number of pages is limited based on the file size of the request and cannot exceed the Outlook Exchange size limit of 10 MB. Due to the length of time to process each page on the receiving end, a recommended page limit is 100 pages.

Secure Mailbox for IRS TDS Users

  1. Each IRS EUP user has a secure mailbox where data is delivered. In the TDS application, the Mailbox link is found within the navigation toolbar along the top of each TDS screen. Current TDS programming sends an automated response via Outlook email to the TDS IRS user whenever a transcript was deposited into their TDS mailbox.

  2. The transcript is delivered to the secure mailbox when:

    • Secure mailbox is selected as the primary delivery method.

    • Secure mailbox is selected as the alternate delivery method and the primary delivery method fails.

  3. There are no page limitations for this delivery option.

Secure Object Repository (SOR) Mailbox for e-Services Users

  1. Authorized representatives can create an e-Services account. This process can take approximately 15 minutes to complete if entirely done online, or can take additional time if the customer completes identity verification a different way, such as by phone, or by receiving a letter in the mail, or by making a TAC appointment. IRS.gov has information about the process and options available to the customer.

    Note:

    E-Services SOR is intended for authorized representatives and not for IMF taxpayers. IMF taxpayers can register for Get Transcript Online to access their own transcripts online.

  2. As part of the registration process, the authorized representative selects a username, password, and Personal Identification Number (PIN). The authorized representative receives a Secure Object Repository (SOR) Mailbox where IRS products can be deposited into, including TDS transcripts. They access their Mailbox from the navigation toolbar and can then view and download the transcript. The transcript remains in the mailbox for 30 business days if unread, and for three business days if read. Complete e-Services information is available on the e-Services IRS.gov web page, including a link to "Access SOR" for authorized representatives to register for an e-Services SOR mailbox.

  3. The e-Services SOR mailbox is a unique TDS delivery method where the transcript is systemically deposited into the e-Services user’s SOR mailbox. TDS makes three attempts to deliver the transcript within a 45-minute period. If the initial attempt to deliver the transcript is unsuccessful within the first 15 minutes, TDS will make two additional attempts, spaced 15 minutes apart, before defaulting to the alternate delivery method. This is just informational for assistors, since this is a newer delivery method for AM, and it’s not necessary to provide this information to the caller. The caller just needs to know the transcript should be received within 45 minutes.

  4. This delivery method is entirely different from TDS postal mail, facsimile, and online. Secure mailbox for IRS TDS users mirrors the SOR mailbox for e-Services users, as the transcript is deposited directly into the user’s mailbox.

  5. E-Services users are prohibited from sharing usernames, passwords, and PINs. The e-Services SOR mailbox is specific to the individual user and may not be accessed by others, nor is the user permitted to access someone else’s e-Services SOR mailbox. The e-Services User Agreement requires the user to agree to a number of conditions, including "not to authorize or permit any other person to access and/or use their username, password, and PIN." They also agree "not to authorize or permit any other person to access, visit, and/or use e-Services by use of their username, password, and PIN."

  6. The e-Services user cannot request a transcript be deposited into another e-Services user’s SOR mailbox because that would require a user to disclose their username to another individual. The transcript can only be deposited into the e-Services SOR mailbox belonging to the caller.

  7. Current TDS programming sends an automated response via Outlook email to the IRS TDS user whenever an e-Services SOR mailbox request is made stating that a transcript was placed into the IRS TDS user’s mailbox. No transcript was actually placed into the IRS user’s TDS mailbox. The caller is the only one who receives the transcript. Also, the caller receives no automated message that a transcript was placed into their e-Services SOR mailbox.

  8. The file size capacity the e-Services SOR mailbox can accommodate far exceeds all transcript file sizes. For wage and income transcripts, TDS can only retrieve 198 documents per request, and only up to that amount will be deposited into the SOR mailbox. A single request exceeding 198 documents should be broken down into separate requests, such as by the various forms (W-2, 5498, etc.) or by separate tax years to keep each request within the 198 limit.

On-Line

  1. The on-line delivery option allows the TDS-generated transcript to be retrieved and viewed immediately.

  2. This option is used primarily for working taxpayer correspondence.

  3. TDS accommodates transcript requests up to approximately 1,000 pages. The exact number of pages varies depending on the amount of data on each page.

Fulfilling Transcript Requests

  1. This section provides direction when ordering transcripts for taxpayers.

  2. It is the assistor’s responsibility to complete each of the following steps when fulfilling transcript requests:

    • Conduct full authentication.

    • Identify the purpose for the transcript.

    • Identify what type of transcript is needed.

    • Determine if TDS can be used to fulfill the request, or if an internal IDRS transcript is needed to provide the information.

    • Identify any account issues on IDRS or AMS that would prohibit the issuance of a transcript.

    • Determine the delivery method.

    • Process the transcript request.

    • Advise the taxpayer of the delivery timeframe.

    • Update AMS history as required.

    • Complete contact closure.

Disclosure Requirements

  1. Disclosure has a resource page on IRS Source, under "Technical Tools & Administrative Sites." The Disclosure and Privacy Knowledge Base Site offers information on multiple topics, including who can access tax data, through the "Access and Authentication" link. If you still have disclosure questions after reviewing the information on this site, consult with your lead or manager. Disclosure has a Help Desk, and the number can be found under "Disclosure Basics and Contacts," "Contact Disclosure."

    Note:

    The Disclosure Help Desk is for the IRS use ONLY, and the number cannot be given to the caller.

  2. Transcripts cannot be released to an unauthorized person. Confirm the taxpayer or his/her authorized representative is legally entitled to receive the information prior to sending the transcript, see IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication. Transcripts can be provided to authorized persons even if the boxes indicating/delegating authority to have copies of tax information, notices, and communications sent to the appointee/representative are not checked on Form 8821, Tax Information Authorization, or Form 2848, Power of Attorney and Declaration of Representative. Form 8821 and Form 2848 provide the necessary taxpayer consent even when the boxes are not checked.

  3. The transcripts the IRS provides to Individual taxpayers (IMF) are masked. The IRS policy is to provide only the masked transcript to the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Wage and income transcripts are specific to the individual taxpayer and not to both spouses, see IRM 11.3.2.4.1(2), Individuals, for an example.

    • For non-tax matters, written consent is required from the spouse to whom the income pertains. Form 8821, Tax Information Authorization, or a document containing the same information as Form 8821 may be used. See IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821.

    • For tax matters, oral consent is acceptable from the individual to whom the income pertains.

  5. Even when the taxpayer responds accurately to authentication probes, the assistor may still doubt the validity of the taxpayer’s identity or authorization. In such cases, mail the information only to the taxpayer’s address of record. In identity-theft cases, see IRM 21.2.3.5.8, Transcripts and Identity Theft.

  6. Oral Disclosure Consent (ODC) as defined in IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821), allows a taxpayer to give oral consent to have tax information released to a third-party when it relates to the resolution of a tax matter.

    1. ODC can only be accepted from the taxpayer when assisting in resolving a tax matter, such as an open CP2000 or IRS-issued notice.

    2. ODC does not apply to non-tax matters.

  7. Due to the processing delay in releasing taxpayer information when using EEFax, the assistor must follow the disclosure rules in IRM 11.3.1.14, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information, and IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

    Reminder:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ requires adherence to the following disclosure procedures:

    1. Advise the taxpayer of the security risk associated with fax transmissions.

    2. Verify the receiving fax is in a secure location and only the intended recipient will receive the fax. Refer to Fax and E-Fax.

    3. Conduct additional authentication per IRM 21.1.3.2.3(8), Required Taxpayer Authentication.

    4. When an e-fax system is used by the recipient, follow the guidance in IRM 21.2.3.5.5, Using Electronic Fax Services. The use of Enterprise e-Fax (EEFax), when available, is required in lieu of manual faxing.

    5. A fax cover sheet is required. See IRM 21.2.3.5.4, Fax Cover Sheets.

  9. Use of postal mail delivery requires adherence to the following disclosure procedures:

    1. Verify the mailing address.

    2. If mailing the transcript to an address other than the address of record, additional authentication is required per IRM 21.1.3.2.3(8), Required Taxpayer Authentication.

    3. Do not release wage and income transcripts if a third-party provides a prison address. Follow procedures in IRM 5.19.2.6.4.6.7, IMF Response Taxpayer Incarcerated.

Selecting the Type of Transcript

  1. Determine the type of transcript which best meets the taxpayer’s needs by asking probing questions. Below are some examples:

    • Are you looking for original return information?

    • Are you looking for a record of your account activity?

    • Do you need a history of payments made?

    • Do you need current tax information to prepare an amended return?

    • Are you looking for income information for a financial aid application or a loan/state subsidy?

    Note:

    Recent transactions, such as payment transfers, adjustments, address changes, or any other pending adjustments, will not be displayed on the account transcript until they are fully processed.

  2. Based on the taxpayer’s answers, determine which transcript to provide. For a description, review IRM 21.2.3.2, Types of TDS Transcripts. Examples of transcripts are found on the Transcript Delivery System (TDS) web page under BMF Transcript Examples and under IMF Transcript Examples. This IRM does not address transcript requests for Non-Master File and Tax-Exempt Government Entities, or requests made through Practitioner Priority Service. See IRM 21.2.3.5.9(2)(4), Ordering Transcripts, for proper routing.

    Note:

    See IRM 21.2.1.61.4, Amended Returns, when a student has filed an amended return and requests a transcript to complete an application for financial aid.

Selecting a Delivery Method

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Authorized representatives having an e-Services SOR mailbox can request the TDS transcript be deposited into their SOR mailbox instead of it being mailed. Authorized representatives cannot request the transcript be deposited into another person’s e-Services SOR mailbox. The transcript can only be deposited into the e-Services SOR mailbox belonging to the caller.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Reminder:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. If a caller is requesting a transcript to obtain prior-year AGI information, see IRM 21.2.1.40(7), E-file 1040 Online Filing.

  4. When using TDS, a primary and an alternate delivery method must be selected. If the primary delivery method fails and secure mailbox was the alternate delivery method selected, the assistor will receive an email that information has been placed in their TDS secure mailbox. The secure mailbox is accessed through the Mailbox link on the TDS toolbar. Assistors must retrieve the transcript manually and attempt to deliver it to the taxpayer following local procedures.

    Reminder:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Check the mailbox for new mail regularly, following local procedures.

  5. All TDS transcript requests are recorded in the TDS Transaction History. The Transaction History is accessed through the link from the TDS home page. A list of attempted transcript deliveries and whether they were successfully completed is displayed once the specific transcript record is retrieved. The Transaction History maintains records for 14 months. All TDS users have access to view all transaction histories.

  6. Refer to the sections below based on the caller and whether a TDS transcript or an internal IDRS transcript was requested. Information about delivery methods is found in IRM 21.2.3.4, TDS Transcript Delivery Methods.

    • IRM 21.2.3.5.3.1, TDS Transcripts for IMF and BMF Taxpayers.

    • IRM 21.2.3.5.3.2, TDS Transcripts for IMF and BMF Authorized Representatives.

    • ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

TDS Transcripts for IMF and BMF Taxpayers
  1. Mailing of TDS transcripts is the only delivery option for IMF and BMF taxpayers. For IMF unmasked wage and income transcript requests ONLY, see IRM 21.2.3.5.9.2.1(2), IMF Masked and Unmasked Transcripts, for other delivery options.

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    IMF taxpayers can use Get Transcript Online to obtain the transcript immediately, thus avoiding the mailing time. Advise the taxpayer of this method if they have not attempted to use it before.

  2. Adhere to the procedures in IRM 21.2.3.5.1, Disclosure Requirements.

  3. Inform the taxpayer that the transcript will be received by mail in 5-10 calendar days. Those living outside of the U.S. should allow for mailing time reflective of the country where they reside.

TDS Transcripts for IMF and BMF Authorized Representatives
  1. 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. Encourage them to use the e-Services SOR mailbox instead of having the TDS transcript mailed.

    Reminder:

    If providing an IMF unmasked wage and income transcript, it can only be mailed to the taxpayer’s address of record, be mailed to the authorized individual for the decedent, or placed into the authorized representative’s e-Services SOR mailbox. An unmasked IMF wage and income transcript cannot be mailed to authorized representatives; do not input the authorized representative’s mailing address into TDS. If the SOR mailbox delivery method fails, the transcript will be systemically mailed to the taxpayer’s address of record.

  2. Adhere to the procedures in IRM 21.2.3.5.1, Disclosure Requirements.

  3. If the transcript is being mailed, inform the caller that the transcript will be received within 5-10 calendar days. Those living outside of the U.S. should allow for mailing time reflective of their country.

  4. If the e-Services SOR mailbox is used, inform the caller the transcript should be received within 45 minutes.

  5. For routing transcripts to the authorized representative’s e-Services SOR mailbox, refer to the subsections below. Since BMF does not offer the masked option for TDS transcripts as IMF does, there is only one subsection for BMF.

    • IRM 21.2.3.5.3.2.1, BMF TDS Transcripts for Authorized Representatives.

    • IRM 21.2.3.5.3.2.2, IMF Masked TDS Transcripts for Authorized Representatives.

    • IRM 21.2.3.5.3.2.3, IMF Unmasked TDS Transcripts for Authorized Representatives.

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    Authorized representatives who do not have an e-Services SOR mailbox must first register on IRS.gov by selecting Access SOR from the e-Services web page. Once registered, they should call back to request the transcript.

  6. To place the transcript into the authorized representatives e-Services SOR mailbox, go to the TDS Product Delivery Options screen and follow the steps below:

    1. Select Secure Mailbox as the Delivery Method.

    2. Select Postal Mail as the Alternate Delivery Method.

    3. Delete your SEID in the User Name field and input the e-Services username provided by the authorized representative. The username is created by the authorized representative and must follow the requirements outlined in IRM 3.42.8.6.8, Username Rules/Inquiries.

    4. Repeat back the username provided by the authorized representative to ensure transcripts are deposited into the correct SOR mailbox.

    Note:

    Current TDS programming sends an automated response via Outlook email to the IRS TDS user whenever an e-Services SOR mailbox request is made stating that a transcript was placed into the IRS TDS user’s mailbox. No transcript was actually placed into the IRS user’s TDS mailbox. The caller is the only one who actually receives the transcript. Also, no automated message is sent to the caller that a transcript was placed into their e-Services SOR mailbox.

    Note:

    Occasionally there can be a problem with the caller’s e-Services account that results in failed attempts to deposit transcripts into the caller’s e-Services SOR mailbox. Only the e-help Desk can research the account and address the issue. Direct the caller to the e-help Desk; the telephone number and hours are posted on IRS.gov.

BMF TDS Transcripts for Authorized Representatives
  1. Authorized representatives can request BMF TDS transcripts be placed into their e-Services SOR mailbox.

  2. The caller cannot request a transcript be deposited into another e-Services user’s SOR mailbox. The transcript can only be deposited into the e-Services SOR mailbox established by the caller. The caller is only allowed to access the mailbox they established.

  3. The caller must have their own CAF number that is already in the CAF database. The caller cannot use a CAF number established for the business.

  4. The caller’s CAF Status must indicate good standing.

  5. As long as the requirements in paragraphs 3 and 4 are met, a valid Form 8821 or Form 2848 submitted at the time of the call does not need to be first processed by the CAF unit or specifically list the caller’s own CAF number in order to fulfill the transcript request. If the business CAF number appears on the form, a separate designation, such as a Form 8821 listing the caller’s name and including the caller’s own CAF number, is not required.

    Example:

    Jim Condor is an employee of Mammoth, Inc. Mammoth, Inc is an authorized representative on the taxpayer’s account. Jim requests a Form 1120 TDS account transcript be deposited into his e-Services SOR mailbox. Jim does have his own CAF number, and it is in good standing. He does not need to submit a new Form 8821 or be listed as an additional appointee on the company’s Form 8821 to receive the transcript since the company is already an authorized representative on the taxpayer’s account.

    Example:

    Bob Martin is a reporting agent and owns his own company, Martin Tax Works. Martin Tax Works is an authorized representative on the taxpayer’s account. Shelly works for Bob and is requesting a Form 941 TDS account transcript to be routed to Bob’s e-Services SOR mailbox. Shelly does not have a CAF number assigned to her personally and never registered for an e-Services SOR mailbox. To receive a transcript through the e-Services SOR mailbox, Shelly needs to provide either a Form 8821 or Form 2848 to establish her own CAF number. She also needs to register for an e-Services SOR mailbox since the transcript can only be deposited into her mailbox.

  6. To place the transcript into the authorized representative’s e-Services SOR mailbox, see IRM 21.2.3.5.3.2(6), TDS Transcripts for IMF and BMF Authorized Representatives.

IMF Masked TDS Transcripts for Authorized Representatives
  1. Authorized representatives can request IMF masked TDS transcripts be placed into their e-Services SOR mailbox.

  2. The caller cannot request a transcript be deposited into another e-Services user’s SOR mailbox. The transcript can only be deposited into the e-Services SOR mailbox established by the caller. The caller is only allowed to access the mailbox they established.

  3. Since masked TDS transcripts do not display full Personally Identifiable Information (PII), the authorized representative does not need to meet the extra CAF requirements that are necessary to receive unmasked TDS transcripts. The extra CAF requirements for unmasked TDS transcripts are having their own CAF number that is already in the CAF database and the number being in good standing.

  4. To place the transcript into the authorized representative’s e-Services SOR mailbox, see IRM 21.2.3.5.3.2(6), TDS Transcripts for IMF and BMF Authorized Representatives.

IMF Unmasked TDS Transcripts for Authorized Representatives
  1. Authorized representatives can request IMF unmasked TDS wage and income transcripts be placed into their e-Services SOR mailbox when needed for federal tax return preparation and filing, per IRM 21.2.3.5.9.2.1(2), IMF Masked and Unmasked Transcripts.

  2. The caller cannot request a transcript be deposited into another e-Services user’s SOR mailbox. The transcript can only be deposited into the e-Services SOR mailbox established by the caller. The caller is only allowed to access the mailbox they established.

  3. The caller must have their own CAF number that is already in the CAF database. The caller cannot use a CAF number established for the business.

  4. The caller’s CAF Status must indicate good standing.

  5. As long as the requirements in paragraphs 3 and 4 are met, a valid Form 8821 or Form 2848 submitted at the time of the call does not need to be first processed by the CAF unit or specifically list the caller’s own CAF number in order to fulfill the transcript request. If the business CAF number appears on the form, a separate designation, such as a Form 8821 listing the caller’s name and including the caller’s own CAF number, is not required.

    Example:

    Robin Adder is an employee of Marten & Fox Tax Inc. Marten & Fox Tax Inc. is an authorized representative on the taxpayer’s account. Robin requests an unmasked wage and income transcript be deposited into her e-Services SOR mailbox. She does have her own CAF number, and it is in good standing. She does not need to submit a new Form 8821 or be listed as an additional appointee on the company’s Form 8821 to receive the transcript since the company is already an authorized representative on the taxpayer’s account.

    Note:

    Ruby Green is an employee of Trotter Tax Pros. Trotter Tax Pros is an authorized representative on the taxpayer’s account. Ruby requests an unmasked wage and income transcript but does not have a CAF number assigned to her personally and never registered for an e-Services SOR mailbox. To receive a transcript through the e-Services SOR mailbox, she will need to provide either a Form 8821 or Form 2848 to establish her own CAF number. She also needs to register for an e-Services SOR mailbox since the transcript can only be deposited into her mailbox.

  6. To place the transcript into the authorized representative’s e-Services SOR mailbox, see IRM 21.2.3.5.3.2(6), TDS Transcripts for IMF and BMF Authorized Representatives.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Fax Cover Sheets

  1. Make every reasonable effort to protect the security of taxpayer information when it is released from the IRS. A fax cover sheet is required to protect information whenever it is faxed to the taxpayer.

  2. Fax cover sheets are automatically generated when using EEFax. If EEFax is not available, prepare a fax cover sheet manually.

  3. The cover sheet must include the name of the intended recipient, the number of pages being faxed, and the statement contained in IRM 11.3.1.14(12), Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information.

    Caution:

    Do not include the TIN or other confidential information on the cover sheet.

  4. The documents should be faxed so the cover sheet becomes the first page.

Using Electronic Fax Services

  1. Electronic fax (e-fax) is widely utilized by taxpayers and tax professionals and refers to the system or method by which the recipient receives a fax. EEFax (Enterprise e-Fax), as discussed in IRM 21.2.3.5.5.1, IRS Electronic Fax System, refers to the IRS e-fax system.

    Note:

    It is not permissible to fax a transcript to a mobile device, such as a smartphone, using a fax “app.”

  2. An e-fax system uses a combination of fax and internet applications to transmit a document to a receiving party. This is a paperless communication integrated with email. This service is available in several formats.

    1. The e-fax application may be a software program stored on the recipient’s computer. This program receives the fax transmission and converts it into a digital format.

    2. The e-fax service may be software and/or hardware leased to the recipient. An e-fax service provider assigns a dedicated fax number to the recipient. Faxed information is transmitted directly to this number as in 2(a).

    3. The e-fax service may be a third-party serving as a conduit for the fax transmission. Using this method, the fax is transmitted from the sender, is processed through the third-party e-fax service provider, and is then delivered to the authorized party via email or other means.

      Note:

      In reference to (2)c, when faxing tax information through a third-party e-fax service provider, written authorization designating the e-fax provider is required; Oral Disclosure Consent cannot be accepted. Refer to IRM 11.3.1.14, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information.

  3. Taxpayers may state they are using a third-party e-fax service provider. Assistors may also become aware that a third-party e-fax service provider might be used, such as when receiving a fax and seeing the name of an online e-fax service company on the cover page. If there is doubt as to the use of a third-party e-fax service provider, then question the taxpayer. If the taxpayer is using a third-party e-fax service provider as defined in (2)(c), then a valid, written consent from the taxpayer designating the e-fax service provider as a recipient of tax information is required. The written consent can be faxed.

    1. The written consent must contain the required elements from Form 8821, Tax Information Authorization, as described in IRM 21.3.7.5.1, Essential Elements for Form 2848 and Form 8821:
      • The taxpayer’s name and TIN.
      • Types of tax and tax periods covered by the authorization.
      • The third-party’s (e-fax service provider’s) name, address, and fax number, and
      • Must be signed and dated by the taxpayer (BMF authorizations must also include the taxpayer’s title).

      Note:

      Form 2848, Power of Attorney and Declaration of Representative, cannot be used to authorize a third-party e-fax service provider as that entity cannot represent the taxpayer before the IRS. If the taxpayer submits a Form 8821, Tax Information Authorization, follow processing procedures in IRM 21.1.3.3(3)(4), Third Party (POA/TIA/F706) Authentication. A document submitted that is not an official form from the IRS is a one-time-use document and must be destroyed after the input of the AMS narrative as required in (3)b.

    2. An AMS narrative needs to be input, documenting the receipt of written consent authorizing the e-fax service to receive and transmit information. See IRM 21.2.3.7(2), Call Closure Requirements.

    3. If the taxpayer cannot provide a written consent, the information can only be sent using an alternate delivery method.

IRS Electronic Fax System
  1. EEFax (Enterprise Electronic Fax) is the e-fax system used by employees to send and receive fax documents. Refer to these websites for additional information:

    • Enterprise Electronic Fax (EEFax).

    • IT4U.

  2. EEFax, when available, must be used in lieu of manual faxing.

Use of Letters (Cover Letters) when Mailing a Transcript

  1. Some taxpayer inquiries will prompt the assistor to prepare a transcript as part of the response. Examples include, but are not limited to:

    • How payments were applied.

    • Amended returns where the taxpayer’s figures do not match the IRS figures.

    • Penalty assessments.

    • Installment agreements.

    • Combined Annual Wage Reporting (CAWR).

  2. A letter (cover letter) providing a brief overview of the enclosures and any actions required by the taxpayer is prepared prior to mailing the transcript(s).

    Exception:

    A letter is not required if the assistor provides a transcript based on the conversation with the taxpayer.

  3. Use of the IAT Letters Tool is required when sending correspondence, per IRM 21.2.2-2, Accounts Management Mandated IAT Tools.

  4. Select the most appropriate letter for addressing the taxpayer’s issue. The letter must contain all required information for correspondence as defined in IRM 21.3.3.4.17.3, Issuing Outgoing Correspondence. Provide the transcript as an enclosure and follow local procedures for associating an enclosure with the outgoing letter.

Transcript Restrictions and Special Handling

  1. TDS has the ability to generate both the new, masked (redacted) and the unmasked (unredacted) transcripts for IMF. Special procedures are required when an unmasked transcript is requested; see IRM 21.2.3.5.9.2.1, IMF Masked and Unmasked Transcripts.

  2. Special circumstances may exist on IDRS that restrict the issuance of a transcript or require additional actions after requesting the transcript. For example:

    • Criminal Investigation - refer to IRM 21.5.6.4.52, -Z Freeze, and IRM 21.5.6.4.51, Z- Freeze, for specific directions when -Z or Z- freeze codes are present on the account.

    • Identity Theft - if the IAT Disclosure tool or the taxpayer indicates identity theft, follow the procedures in IRM 21.2.3.5.8, Transcripts and Identity Theft.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Reminder:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Occasionally, factors on the account prevent certain transcript requests from fully processing and thus require that an alternate transcript to TDS be provided. Research CFOL Express for a list of command codes used to generate an alternate transcript.

    Example:

    The transcript does not display specific account activity, e.g., the secondary taxpayer plans to change her filing status to married filing separately for the next tax year. In the meantime, she makes estimated tax payments under her SSN. Because the filing status is currently married filing jointly, TDS generates the tax account transcript from the primary taxpayer’s account information, which does not include the estimated tax payments.

    Example:

    A taxpayer filed a return that does not match the entity filing requirement, e.g., taxpayer files Form 1120-S, U.S. Income Tax Return for an S Corporation, but the requirement is Form 1120, U.S. Corporation Income Tax Return.

    Reminder:

    All internal IDRS transcripts must be masked to remove all PII. The Transcript Delivery System web page on SERP has an Internal IDRS Transcripts page containing reference documents on how to mask using an Adobe Acrobat tool, samples of IMF and BMF masked screens, what needs to be masked, and how those fields should display.

  5. Return Request and Display (RRD) is a sub-system of Modernized e-File (MeF) which is an internal system that stores electronically filed return information. Printout requests cannot be honored, because they may not contain posted return information.

    • Offer to provide copies of a return transcript if the return has posted.

    • If the return has not posted, advise the taxpayer to contact us after the processing timeframe has passed. Refer to the processing timeframe chart in IRM 21.4.1.4(3), Refund Inquiry Response Procedures.

    • If the taxpayer requests a photocopy of his/her return, advise the taxpayer to file a Form 4506, Request for Copy of Tax Return, and to enclose the fee.

  6. If you are processing a transcript request and the return meets the criteria in IRM 21.4.1.4.1.2.2, Return Found - Processing Errors Identified, a TDS transcript or an internal IDRS transcript cannot be provided. Transcription errors on these returns result in TDS displaying inaccurate tax return and record of account transcripts. The account transcript can also show inaccurate tax return information if the account has not been corrected. Internal IDRS transcripts, such as CC TRDBV, will not display the correct figures on the taxpayer’s return. Letter 1722(IO), Request for a Tax Return Transcript, is a replacement transcript. See IRM 21.2.3.5.7.1, Letter 1722(IO), for procedures on fulfilling tax return, account, and record of account transcript requests.

  7. TDS cannot be used to provide a tax return transcript until the return is available on Master File. The transcript will display a message of No record of return filed.

    • If the taxpayer requests a tax return transcript before the return has updated to Master File, provide the applicable timeframes and advise the taxpayer to contact the IRS after this timeframe has elapsed, see IRM 21.4.1.4(3), Refund Inquiry Response Procedures.

    • If the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, research CC TRDBV to determine if the return has been transcribed. If available, provide a CC TRDBV printout using the IAT Quick Command Code (QCC) Tool to access, grab, sanitize, and print. If information is not available on CC TRDBV, and appropriate processing timeframes have elapsed, follow IRM 21.4.1.4.1.1, Return Not Found.

      Reminder:

      All internal IDRS transcripts must be masked to remove all PII. The Transcript Delivery System web page on SERP has an Internal IDRS Transcripts page containing reference documents on how to mask using an Adobe Acrobat tool, samples of IMF and BMF masked screens, what needs to be masked, and how those fields should display.

  8. Account transcripts generated before the return has updated to Master File will be incomplete and subject to change until the return is fully processed. For example, account transcripts may display a message of "Requested Data Not Found" or display zeros as placeholders for the refund amount. Inform taxpayers account transcripts will be incomplete and content will change until the IRS has fully processed the return. Encourage taxpayers to wait until the return has processed before requesting an account transcript. The simplest and quickest way for taxpayers to get the status of their return and refund is through Check My Refund Status on IRS.gov. This site also provides certain return-specific information, when applicable, such as when a refund has been applied to a past-due obligation.

  9. If the taxpayer requests a verification of non-filing letter for the current tax year prior to June 15th, encourage the taxpayer to contact the IRS after June 15 or to use Get Transcript ONLINE after June 15. If the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, then issue the letter using TDS.

    Note:

    June 15 is derived from the paper-processing timeframe of 6-8 weeks, based on the return being submitted April 15.

  10. The TDS verification of non-filing letter cannot be provided to taxpayers who applied for the Economic Impact Payment (EIP) using the Non-Filers Tool. Because a return has been processed, TDS will generate a version of the letter stating "We're sorry, but we couldn't honor the request for the above taxpayer." Instead, provide TDS Letter 3538 by referring to the SERP TDS web page, Letter 3538, for how to complete the letter and to view a sample letter. This Letter 3538 is only intended for those with no filing requirement and who applied for the EIP. IRM 21.6.3.4.2.13, Economic Impact Payments, has information about the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and payment. Before providing TDS Letter 3538, verify there is a posted EIP return; refer to paragraph 8 in IRM 21.6.3.4.2.13, Economic Impact Payments. Advise the taxpayer you are providing a substitute letter because applying for the Economic Impact Payment resulted in a Form 1040 tax return being processed by the IRS.

    Note:

    Though this is the same TDS Letter number as used in identity theft situations where a verification of non-filing letter is requested, the content of the two letters differs.

  11. A wage and income transcript is not available in TDS until May 18, 2020, for the current processing year. A wage and income transcript requested prior to that date will display a message of “No record of return filed” instead of displaying actual wage and income information. Encourage the taxpayer to contact the IRS after May 18, 2020. If the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, then provide CC IRPTRW by using the IAT QCC Tool to access, grab, sanitize, and print.

    Reminder:

    Complete income information may not display until all the earnings are reported, usually by July of the following year.

    Reminder:

    All internal IDRS transcripts must be masked to remove all PII. The Transcript Delivery System web page on SERP has an Internal IDRS Transcripts page containing reference documents on how to mask using an Adobe Acrobat tool, samples of IMF and BMF masked screens, what needs to be masked, and how those fields should display. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  12. When a student has filed an amended return, and requests a transcript to complete an application for financial aid, see IRM 21.2.1.61.4, Amended Returns.

  13. The IRS follows laws which dictate the length of time records, in hard copy and electronic format, need to be managed, retained, and archived in accordance with the National Archives and Records Administration (NARA) approved records retention and disposition authority. All records are required, under the Federal Records Act, to be efficiently managed until final disposition. Taxpayers requesting transcripts for years which are no longer available can complete Form 4506, Request for Copy of Tax Return, if a copy of their tax return will meet their needs. The IRS refunds the fee if unable to retrieve the tax return requested. IMF taxpayers can also contact the Social Security Administration per IRM 3.5.20.3.7.1, Procedures for Wage and Income Information.

  14. If the taxpayer requests a date stamp on a transcript, explain that the IRS does not date stamp any transcript, including a TRDBV or a TDS Letter 3538. The presence of a date stamp does not change the validity of a transcript.

  15. Every year, large business accounts with a potential for creating complex processing problems are identified. These customers are designated by a Large Corp Indicator (LCI) number on IDRS. LCI customers requesting internal transcripts (e.g., CC TXMOD, MFTRA, ENMOD), should be referred to the Large Corp Unit, which will fulfill the request; see IRM 21.7.1.4.11.3, Routing Large Corp Cases and Inquiries. LCI customers requesting TDS transcripts do not require a referral to the Large Corp Unit.

Letter 1722(IO)
  1. If the return meets the criteria in IRM 21.4.1.4.1.2.2, Return Found - Processing Errors Identified, and the account has not been adjusted yet, see paragraphs (2) and (3) for referral procedures. If the account has been adjusted, see paragraph (4).

  2. Follow the referral procedures in IRM 21.4.1.4.1.2.2, Return Found – Processing Errors Identified. Also inform the caller the transcript(s) will be mailed once the adjustments are made and to allow an additional 5-10 calendar days for receipt.

  3. In the referral to Fresno, include what transcript(s) is being requested and what to mail to the taxpayer after the account has been corrected, based on the following:

    • For a tax return transcript, provide Letter 1722(IO).

    • For a record of account transcript, provide Letter 1722(IO) and a TDS account transcript.

    • For an account transcript, provide a TDS account transcript.

  4. If research shows the account has been adjusted and the return is on CIS, then provide the following, as applicable:

    • For a tax return transcript, provide Letter 1722(IO).

    • For a record of account transcript, provide Letter 1722(IO) and a TDS account transcript.

    • For an account transcript, provide the TDS account transcript.

  5. If research shows the account has been adjusted but the return is not on CIS, and the caller requests an account transcript, then provide one through TDS postal mail. If the caller requests a tax return or record of account transcript, do a referral using "ESTABD" as the referral type since the return must be ordered to complete Letter 1722(IO). Include in the Notes what transcript(s) is being requested and what to mail, based on the following:

    • For a tax return transcript, provide Letter 1722(IO).

    • For a record of account transcript, provide Letter 1722(IO) and a TDS account transcript.

  6. Only masked transcripts can be provided. To generate Letter 1722(IO), do the following:

    1. Access Letter 1722(IO) from the Publishing site.

    2. Enter the Request and Response dates based on when the initial transcript request was made by the taxpayer and the date Letter 1722(IO) was mailed. Both fields have a dropdown calendar.

    3. Enter the last four digits of the taxpayer’s SSN in the TIN field, keeping the "X" as placeholders for masked digits.

    4. For the Contact telephone number, enter the last four numbers for IMF (1040) or BMF (4933), as applicable.

    5. For the Recipient Name and Address, follow Masking Criteria and Field Display. Delete the extra two address lines.

    6. Enter the tax year.

    7. Complete the remaining rows, as applicable, following Masking Criteria and Field Display. The Dependents row allows for a dropdown if needed. The Additional information row allows for a dropdown if the taxpayer requests certain data beyond what the other rows provide.

    8. For the closing sentence, enter the same IMF or BMF telephone number extension as earlier.

    Note:

    Throughout Letter 1722(IO), before printing, delete all brackets around the fill-in fields having brackets, such as the bracket around Recipient name.

    Note:

    Letter 1722(IO) and the TDS transcripts can only be mailed to the taxpayer or authorized representative.

Transcripts and Identity Theft

  1. Transcript Delivery System (TDS) is programmed to restrict the delivery of transcripts to external users when certain identity-theft indicators are present for the tax year requested. These external users include tax professionals accessing TDS via e-Services and individual taxpayers using Get Transcript and the IVR. Assistors must be cautious when fulfilling transcript requests, as there are no TDS restrictions for internal users. Follow account authentication and research procedures for identity theft as instructed in these subsections:

    • IRM 21.2.3.5.8.1, Authentication Procedures for Identity Theft.

    • IRM 21.2.3.5.8.2, Accounts with Resolved Identity Theft.

    • IRM 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved Identity Theft.

    • IRM 21.2.3.5.8.4, Type of Transcript Requested for Identity-Theft Accounts.

  2. Submission Processing (SP) receives tax return and transcript requests on Form 4506, Request for Copy of Tax Return, Form 4506-T, Request for Transcript of Tax Return, and Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript. SP will not fulfill requests when their research shows identity-theft indicators are present on either the Primary or cross-reference SSN account for the tax year requested. The taxpayer is mailed Form 14611, RAIVS/IVES Additional Actions Needed, instructing the taxpayer to call the Identity Theft toll-free number. The original form the taxpayer submitted is not enclosed with Form 14611. More information on SP procedures is found in IRM 3.5.20.2.8.1, Identity Theft Indicator.

  3. The taxpayer may not know why they received Form 14611, and may not even remember submitting Form 4506, Form 4506-T, or Form 4506-T-EZ. Ask if they recently tried to refinance a mortgage, or are purchasing a new home, or taking out a loan. The taxpayer may also not remember the tax year(s) requested on the form. Usually, if a mortgage company is requesting a tax return transcript, it will be for the current filing tax year and the previous tax year. If the taxpayer is not sure, they can contact the mortgage company and call the IRS back.

    Note:

    A third-party, such as a tax professional with a Power of Attorney, can contact Identity Theft toll-free to request a transcript when his or her client receives Form 14611. Authentication of the client’s tax information is required, following IRM 21.2.3.5.8.1, Authentication Procedures for Identity Theft.

  4. If the taxpayer is in receipt of Form 14611, and:

    • Submitted Form 4506, refer to IRM 21.3.6.4.3.2, Return Copy Procedures and Identity Theft.

    • Is calling for a transcript, refer to IRM 21.2.3.5.8.1, Authentication Procedures for Identity Theft, to authenticate before providing the transcript. Apologize and explain that we are protecting their tax account and personal information. Do not direct the taxpayer to request the transcript through Get Transcript, by calling the IVR, or by submitting/resubmitting Form 4506-T or Form 4506-T-EZ.

    • Is questioning why we did not send the transcript to the mortgage company, explain that for an account with possible identity theft, we need to make sure we are providing the correct information, as sometimes there may be a fraudulent tax return previously filed on the account. In these instances, the mortgage company will not be able to authenticate the correct tax information. Follow IRM 21.2.3.5.8.1, Authentication Procedures for Identity Theft, to authenticate the taxpayer and verify the correct tax information before providing the transcript.

  5. If the taxpayer indicates they filed Form 4506, Request for Copy of Tax Return, and received Form 14611, refer to IRM 21.3.6.4.3.2, Return Copy Procedures and Identity Theft, for handling instructions.

  6. If the taxpayer requests transcripts be sent to a third-party, apologize to the taxpayer and explain that we do not send transcripts directly to a third-party when there is the possibility of identity theft.

    Note:

    If the taxpayer is requesting a tax return transcript for a mortgage company, please provide the following information: “In cases of identity theft, the financial community has been made aware that we will only release transcripts to the taxpayer. A mortgage company or lender does not need to obtain the transcript directly from the IRS.” See Regulation 12 CFR § 1026.43(c)(4).

  7. If the taxpayer indicates receipt of a transcript they did not request, probe to determine if their spouse or someone who is authorized (such as a tax professional) could have requested the transcript. If the taxpayer indicates no one requested the transcript on their behalf, see IRM 25.23.12.5.5.1, Transcript NOT Requested - Taxpayer Claims Identity Theft.

    Note:

    Do not refer the taxpayer to Phishing at IRS.gov.

  8. If the taxpayer indicates receipt of a transcript they requested that contains incorrect information due to possible identity theft, see IRM 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved Identity Theft.

  9. If the taxpayer requests a transcript of a fraudulent tax return, see IRM 25.23.12.6, Responses to Requests for copies of Fraudulent Return(s) for Identity Theft Victims. Taxpayers must submit Form 4506-F, Request for Copy of Fraudulent Tax Return. Taxpayer instructions are available on Instructions for Requesting Copy of Fraudulent Returns on IRS.gov.

Authentication Procedures for Identity Theft
  1. Conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication, and high-risk disclosure as outlined in IRM 21.1.3.2.4, Additional Taxpayer Authentication. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Example:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Reminder:

    A third-party, such as a tax professional with a Power of Attorney, can contact Identity Theft toll-free to request a transcript when a TDS letter instructs his or her client to call. Sometimes the third-party may not be able to provide sufficient information for the assistor to research the account, and only the taxpayer may have enough history and documentation to resolve the inquiry. Authentication of the third-party is required, following IRM 21.1.3.2.3(3), Required Taxpayer Authentication.

  2. If the taxpayer cannot pass authentication, instruct the taxpayer to obtain their tax documents and personal information, then call the IRS back. Taxpayers can only be referred to the Taxpayer Assistance Center (TAC) when telephone assistance has been exhausted and taxpayers have their tax documents and personal information. Advise the taxpayer that an appointment is necessary for TAC assistance. Provide the taxpayer with the toll-free number to request an appointment, 844-545-5640. Inform the taxpayer the appointment date may not be immediate depending on office availability. Document the failed authentication attempt and TAC referral in AMS.

    Note:

    Do not ask the taxpayer to submit Form 4506-T as RAIVS will not provide a transcript, but rather will provide Form 14611, RAIVS/IVES Additional Actions Needed, instructing the taxpayer to call the Identity Theft toll-free number.

  3. If the taxpayer passes authentication, there are specific transcript procedures to follow.

    • For accounts with resolved identity theft, see IRM 21.2.3.5.8.2, Accounts with Resolved Identity Theft.

    • For suspected or open/unresolved identity theft, see IRM 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved Identity Theft.

Accounts with Resolved Identity Theft
  1. Resolved identity-theft accounts will show TC 971 Action Code (AC) 501 or AC 506 for the tax year. Refer to IRM 21.2.3.5.8.4, Type of Transcript Requested for Identity-Theft Accounts, to determine which transcripts can be provided.

  2. CC ENMOD will show identity-theft accounts affected by tax year. If the request is for a tax year not affected by identity theft, follow normal transcript procedures as outlined in IRM 21.2.3.5.9.2, IMF Transcript Ordering, beginning with paragraph 8. However, if you suspect identity theft may have affected that tax year (e.g., address discrepancy, TC 976), follow IRM 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved Identity Theft.

    Reminder:

    Get Transcript will not generate transcripts for years affected by identity theft.

Accounts with Suspected or Open/Unresolved Identity Theft
  1. Suspected identity theft is when either the taxpayer or the IRS suspects identity theft has occurred:

    1. If the taxpayer self-identifies as a victim of identity theft, refer to IRM 25.23.2.4.4.1, IMF Identity Theft - Taxpayer Initiated Allegations of Identity Theft - TC 971 AC 522, for actions to take.

    2. If the assistor suspects identity theft, refer to IRM 25.23.2.4.5, IRS Initiated Suspicion of Identity Theft - TC 971 AC 522 IRSID, for actions to take.

  2. Open/unresolved identity theft is when an account has an open control and is not completely resolved. Transcripts can be issued while accounts are being resolved. In most instances, transcripts can be provided immediately.

  3. For suspected or open/unresolved identity theft, refer to IRM 21.2.3.5.8.4, Type of Transcript Requested for Identity-Theft Accounts, to determine which transcripts can be provided.

Type of Transcript Requested for Identity-Theft Accounts
  1. Refer to the respective sections below based on the type of transcript requested:

    • IRM 21.2.3.5.8.4.1, Tax Return Transcript for Identity Theft.

    • IRM 21.2.3.5.8.4.2, Tax Account Transcript for Identity Theft.

    • IRM 21.2.3.5.8.4.3, Wage and Income Transcript for Identity Theft.

    • IRM 21.2.3.5.8.4.4, Record of Account for Identity Theft.

    • IRM 21.2.3.5.8.4.5, Verification of Non-Filing Letter for Identity Theft.

    Note:

    If the taxpayer is requesting the transcript to obtain prior-year AGI information, see IRM 21.2.1.40(7), E-file 1040 Online Filing.

  2. The transcripts the IRS provides to Individual taxpayers (IMF) are masked. The IRS policy is to provide only the masked transcript to the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Review IRM 21.2.3.5.9.2.1, IMF Masked and Unmasked Transcripts, before selecting the applicable transcript link in (1).

Tax Return Transcript for Identity Theft
  1. A tax return transcript can be issued to the taxpayer who filed the return on a resolved or open/unresolved identity-theft account. In most cases, TDS can be used. CC TRDBV is an alternate transcript if TDS cannot be used.

    Note:

    If the SSN owner’s tax return for the year requested is posted as a TC 977 instead of a TC 150 or TC 976, perform research on Correspondence Imaging System (CIS) to locate the return. If the return is found, follow IRM 21.5.1.5.5, Processing/Reprocessing CIS Tax Returns, to have the return reprocessed. If the return is not found on CIS, follow IRM 21.4.1.4.1, Locating the Taxpayer’s Return. In either scenario, provide the taxpayer with the timeframe to call back for a transcript; refer to IRM 21.4.1.4(3), Refund Inquiry Response Procedures. A transcript cannot be issued until the TC 150 or TC 976 is posted to the account.

  2. TDS generates a transcript from the Tax Return Database (TRD) compiled from the original return filed on an account and any subsequent return filed on the account. If two returns have been filed, e.g., TC 150 and TC 976, TDS will generate a tax return transcript for either return using the Document Locator Number (DLN) of the return. This includes a return posted in error to MFT32. If the return is posted in error to MFT32, request a TC 976 MFT32 tax return transcript using the DLN.

  3. Determine which return belongs to the taxpayer. The taxpayer is only entitled to the tax return transcript for the return they filed.

    Caution:

    If the taxpayer requests a transcript of a fraudulent tax return, see IRM 21.2.3.5.8, Transcripts and Identity Theft.

  4. To generate a transcript in TDS using the DLN, select DLN Transcript Request from the TDS home page.

    1. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method, to determine the delivery method.

    2. If the taxpayer is the filer of the TC 150 return, input the TC 150 DLN to generate the transcript.

    3. If the taxpayer is the filer of the TC 976 return, input the TC 976 DLN to generate the transcript.

    4. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

    Caution:

    Enter the SSN and DLN carefully. The transcript will not properly generate with an incorrect entry/mismatch in the DLN, SSN, or both the DLN and SSN. The Get Products TDS page will either display an "unrecoverable error" message or generate the tax return transcript with no tax return data and containing a paragraph beginning with "Tax return transcripts are only available…" Consider using "cut & paste" to enter the SSN and DLN to help ensure a correct entry.

  5. If the TC 150 or TC 976 return is not available through TDS, provide a CC TRDBV print using the IAT QCC Tool to access, grab, and sanitize. The first TRDPG response screen lists all the access codes that correspond to the forms and/or schedules filed and should NOT be provided. This screen also lists other access codes such as STAT-HIST and SSN-VALDN, which are not necessary to provide. The taxpayer should only receive information which the TDS tax return transcript provides - a complete tax return. Input the correct access code(s) in the applicable field for each form/schedule filed and associated with that return. For more information on CC TRDBV, see IRM 2.3.73.2.1, Command Code (CC) TRDBV General.

    Note:

    Advise the taxpayer that this is an alternative transcript and displays information differently than the typical tax return transcript due to programming limitations. Entity, or other third-party information, such as an entity’s name and address, and dependents’ names, may not show on the TRDBV transcript.

    Note:

    The IAT QCC Tool is recommended over other methods because of its efficiency in generating the print and appearance of the final product.

    Reminder:

    All internal IDRS transcripts need to have all Personally Identifiable Information (PII) masked before providing to the caller. The Transcript Delivery System web page on SERP has an Internal IDRS Transcripts page containing reference documents on how to mask using an Adobe Acrobat tool, samples of IMF and BMF masked screens, what needs to be masked, and how those fields should display.

  6. If IAT is not available, provide the CC TRDBV print using AMS or IDRS Command Code, ensuring all forms and schedules submitted by the taxpayer are provided. Other access codes, such as STAT-HIST and SSN-VALDN, are not necessary to provide.

  7. Provide the CC TRDBV print. Refer to IRM 21.2.3.5.3.3 #, Internal IDRS Transcripts for All Callers.

  8. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

Tax Account Transcript for Identity Theft
  1. If the account has been corrected, provide a tax account transcript using TDS. Verify the taxable income (TXI) and adjusted gross income (AGI) are corrected to reflect the taxpayer’s return and not the fraudulent return. Provide the TDS transcript via postal mail.

  2. If the account has not been corrected, a tax account transcript cannot be provided. Offer a tax return transcript following the procedures in IRM 21.2.3.5.8.4.1, Tax Return Transcript for Identity Theft. Explain that the tax return transcript will not show amendments or adjustments.

  3. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

Wage and Income Transcript for Identity Theft
  1. Taxpayers affected by employment or income-related identity theft may request a wage and income transcript. Wage and income-related identity theft occurs when the identity thief uses the victim’s SSN to obtain employment, resulting in what may appear as unreported income under the victim's account.

  2. Identifiers of wage and income-related identity theft include any of the following on CC ENMOD:

    • TC 971 AC 522/501/506 with a tax source administration code of INCOME or INCMUL.

    • TC 971 AC 525.

  3. The owner of the SSN can only receive the wage and income information that belongs to him/her. The identity thief can only receive the wage and income information that belongs to him/her if certain conditions are met. Refer to IRM 11.3.2.4.1.2, Identity Theft and Access to Tax Returns and Information Returns, to determine if a wage and income transcript can be discussed with, and provided to, the owner and/or identity thief. Disregard the Note in IRM 11.3.2.4.1.2(5), Identity Theft and Access to Tax Returns and Information Returns, as it contains incorrect information and will be revised.

    Caution:

    Never disclose the name and/or address of the identity thief to the owner of the SSN.

  4. If it is determined a wage and income transcript can be provided, and the form requested contains ONLY the taxpayer’s information - for example, the taxpayer is requesting W-2 information and all the information is the taxpayer’s - TDS can be used. If any of the information is not the taxpayer’s, use IAT to generate a CC IRPTRW print, since TDS cannot sanitize or filter which pages to provide. Remove all information that is not the taxpayer’s. Do not provide any wage and income information that does not belong to the taxpayer.

  5. If IAT is not available, provide a CC IRPTRW print using AMS or IDRS.

    Reminder:

    All internal IDRS transcripts need to have all Personally Identifiable Information (PII) masked before providing them to the caller. The Transcript Delivery System web page on SERP has an Internal IDRS Transcripts page containing reference documents on how to mask using an Adobe Acrobat tool, samples of IMF and BMF masked screens, what needs to be masked, and how those fields should display. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Provide the CC IRPTRW print. Refer to IRM 21.2.3.5.3.3 #, Internal IDRS Transcripts for All Callers, for delivery methods.

  7. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

Record of Account for Identity Theft
  1. If the identity theft on the account has been resolved, provide a record of account transcript through TDS using the Document Locator Number (DLN). Select DLN Transcript Request from the TDS home page.

    1. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method, to determine the delivery method.

    2. If the taxpayer is the filer of the TC 150 return, input the TC 150 DLN to generate the transcript.

    3. If the taxpayer is the filer of the TC 976 return, input the TC 976 DLN to generate the transcript.

    4. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

    Caution:

    Enter the SSN and DLN carefully. The transcript will not properly generate with an incorrect entry/mismatch in the DLN, SSN, or both the DLN and SSN. The Get Products TDS page will either display an "unrecoverable error" message or generate the record of account transcript with no tax data and containing a paragraph beginning with "Record of account transcripts are only available…" Consider using "cut & paste" to enter the SSN and DLN to help ensure a correct entry.

  2. If the account has not been corrected to reflect the taxpayer’s return information, do not provide a record of account transcript using TDS; provide a CC TRDBV print. Refer to IRM 21.2.3.5.3.3 #, Internal IDRS Transcripts for All Callers, for delivery methods.

    Reminder:

    All internal IDRS transcripts need to have all Personally Identifiable Information (PII) masked before providing to the caller. The Transcript Delivery System web page on SERP has an Internal IDRS Transcripts page containing reference documents on how to mask using an Adobe Acrobat tool, samples of IMF and BMF masked screens, what needs to be masked, and how those fields should display.

  3. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

Verification of Non-Filing Letter for Identity Theft
  1. There may be instances where a fraudulent return was filed and the identity-theft victim calls requesting a verification of non-filing letter. This letter cannot be generated using TDS Request Transcript if there is a tax return filed on the account. TDS Letter 3538 is an alternative and can be generated through the TDS Letter feature.

  2. Current TDS programming does not offer a masked Letter 3538, nor does it have a field to enter a Customer File Number. Follow the steps below and in (3) to generate a masked Letter 3538.

    1. Select Transcript Letters from the TDS home page.

    2. On the Select Letter screen, select 3538 (the one with no title next to the letter number). Complete the Required fields. For Recipient’s Name and Address1, refer to the Masking Criteria and Field Display document on the Transcript Delivery System (TDS) web page for what to enter into these two fields.

      Note:

      The program will capitalize all entries.

    3. Anything can be entered and selected in the City, State, and Zip Code fields as this content needs to be manually redacted.

    4. On the Select Paragraphs screen, select and complete paragraphs A, B, G, and Y:

    • For Paragraph A - capitalize accordingly and refer to the Masking Criteria and Field Display document for how to enter the PII into the Taxpayer’s Name field. For the TIN field, enter the taxpayer’s TIN.

    • For Paragraph B - in addition to entering the tax year/period(s) in the Tax Period field, input “1040” in the Form Number field.

    • For Paragraphs G and Y - the program defaults and no different entry is required.

  3. Once the letter is generated, and before printing the letter, the remaining PII content must be redacted/masked. One way to do this is outlined below.

    1. Select Print.

    2. Under Select Printer, select Adobe PDF.

    3. Select Print.

    4. Select Save and the transcript will appear.

    5. Under Edit, select Edit Text & Images.

    6. Delete all but the last four digits of the SSN and enter "X" s as placeholders for the deleted digits. Those "X" s will appear as a different font from the remaining SSN digits. Highlight the entire revised SSN and select the Courier New font as that closely matches the default font used within the PDF file.

    7. Delete the city, state, and zip.

    8. "X" out of the edit screen and the transcript can be printed.

  4. Provide TDS Letter 3538 to the taxpayer via postal mail.

  5. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

Ordering Transcripts

  1. This section of the IRM provides transcript ordering procedures for BMF and IMF assistors. Refer to the links below for respective directions:

    • IRM 21.2.3.5.9.1, BMF Transcript Ordering.

    • IRM 21.2.3.5.9.2, IMF Transcript Ordering.

  2. BMF and IMF assistors who receive misrouted calls involving Non-Master File (NMF) and Tax-Exempt/Government Entities (TEGE) accounts will refer to the links below for respective directions:

    • IRM 21.2.3.5.9.3, NMF Transcript Ordering.

    • IRM 21.2.3.5.9.4, TEGE Transcript Ordering.

  3. Refer to IRM 21.2.3.5.9.5 #, Internal IDRS Transcript Processing, for instructions on providing internal transcripts in lieu of TDS products.

  4. Instructions for NMF, Practitioner Priority Service (PPS), and TEGE assistors are not provided in this IRM. Use the links below for the procedures:

    • NMF assistors follow IRM 3.17.46.13.2, NMF Account Transcript Requests.

    • PPS assistors follow IRM 21.3.10.4.4, Transcript Requests.

    • TEGE assistors follow IRM 21.3.8.3.4, Inspection of Determination Applications/Returns and Requests for Copies of Documents and Transcripts.

BMF Transcript Ordering
  1. When the taxpayer is calling for a transcript, encourage the taxpayer to submit Form 4506-T. The form can be obtained by downloading from IRS.gov, and the transcript is mailed to the taxpayer. Form 4506-T contains complete instructions. Most requests are processed within 10 business days.

  2. If the taxpayer does not want to submit Form 4506-T, conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication. If the taxpayer cannot pass authentication, instruct the taxpayer to obtain their tax documents and personal information, then call the IRS back. If the taxpayer still cannot authenticate, instruct the taxpayer to submit Form 4506-T, per IRM 21.1.3.2.3(8)(NOTE), Required Taxpayer Authentication. If the taxpayer requests expedited service, advise the taxpayer that an appointment is necessary for TAC assistance. Provide the taxpayer with the toll-free number to request an appointment, 844-545-5640. Inform the taxpayer the appointment date may not be immediate depending on office availability. Document the failed authentication attempt and TAC referral in AMS.

    Reminder:

    Only when expedited service is needed and telephone assistance has been exhausted can a taxpayer be directed to the TAC.

    Caution:

    See IRM 21.1.3.9, Mailing and Faxing Tax Account Information, for transcript mailing restrictions.

  3. Identify any account issues on IDRS or AMS that would prohibit the issuance of a transcript; refer to IRM 21.2.3.5.7, Transcript Restrictions and Special Handling, for examples.

    Note:

    For Large Corp Program customers, see IRM 21.2.3.5.7(15), Transcript Restrictions and Special Handling.

  4. Identify which type of transcript will meet the taxpayer’s needs. Refer to IRM 21.2.3.5.2, Selecting the Type of Transcript.

  5. Use TDS to order tax account, tax return, and record of account transcripts. TDS does not currently support all forms. Refer to (7) below for transcripts not supported by TDS. While using TDS, refer to IRM 21.2.3.5.3, Selecting a Delivery Method.

    Note:

    It is not necessary to input the taxpayer’s name and address into TDS if the transcript is being mailed to the taxpayer’s address of record. If the transcript is being mailed to a different address or the taxpayer’s name has changed, select Postal Mail as the Delivery Method and complete the “Recipient’s First Name, MI” and “Recipient’s Last Name/Business Name” fields. Click Continue and complete the remaining required address fields.

    Caution:

    When entering a mailing address into TDS, be very careful to complete address fields correctly and ensure the right country is selected for “Recipient’s Country.”

  6. If TDS is not available (entire application is down), advise the taxpayer that the system required for you to provide assistance is unavailable. Suggest the taxpayer contact the IRS later. If the taxpayer then indicates an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, follow the chart below.

    Note:

    If a specific TDS feature needed to fulfill the transcript request is not operational, do not process the transcript request. Follow IRM 21.3.5.4.2.3, Required Systems Unavailable.

    Transcript Type If TDS is Unavailable: If IAT is Unavailable:
    Tax Account Use IAT QCC Tool to access, grab, sanitize, and print CC BMFOLT documents. Taxpayer must submit Form 4506-T.
    Tax Return
    1. Use IAT Fill Forms to prepare a “Dummy Return” for employment tax returns,

      OR

    2. Use IAT QCC Tool to access, grab, sanitize, and print CC TRDBV, CC TXMOD, or CC BRTVU for income tax returns.

    Taxpayer must submit Form 4506-T.
    Record of Account Use IAT to generate a tax account and tax return transcript as explained in the two rows above for tax account and tax return. Taxpayer must submit Form 4506-T.

    Caution:

    CC TRDBV may display tax return information that was rejected during processing. When CC TRDBV shows return information that is not posted to Master File, do not provide a CC TRDBV print as a substitute tax return transcript; provide CC TXMOD or CC BRTVU, as they accurately show that a return has not been processed to the system.

  7. Not all BMF transcript types are available on TDS now; see IRM 21.2.3.3.1, Assistor Provided through Transcript Delivery System, for supported forms. For transcript types not available on TDS, follow directions in the chart below. Always advise the taxpayer of the processing timeframe for the request.

    Transcript Type BMF assistors should: If IDRS is Unavailable:
    Wage and Income.

    Note:

    For CAWR inquiries, refer to IRM 4.19.4, CAWR Reconciliation Balancing.

    1. Use IAT QCC Tool to access, grab, sanitize, and print CC IRPTRW for payee requests,

      OR

    2. For hard copy payer documents, if CC IRPTRI does not provide the requested information, then prepare a Form 4442, Inquiry Referral per IRM 21.3.5.2(1), What is a Referral?. Include in the referral to order CC IRPTRR and retrieve the documents from Control-D. Advise the caller it can take between 30 and 45 days for a response.

    Follow IRM 21.3.5.4.2.3, Required Systems Unavailable.

    Caution:

    The assistor is responsible for protecting the security of taxpayer information. Follow IRM 21.2.3.6, Sanitizing IDRS Transcripts, for rules regarding sanitizing IDRS information prior to delivery to the taxpayer.

    Note:

    All internal IDRS transcripts must be masked to remove all PII. The Transcript Delivery System web page on SERP has an Internal IDRS Transcripts page containing reference documents on how to mask using an Adobe Acrobat tool, samples of IMF and BMF masked screens, what needs to be masked, and how those fields should display.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

IMF Transcript Ordering
  1. Ask probing questions to determine why the transcript is needed.

  2. Identify which type of transcript will meet the taxpayer’s needs based on the purpose for the transcript. This ensures the correct transcript is provided to meet the taxpayer’s needs and avoids the taxpayer having to call back because they were issued the incorrect transcript.

    Example:

    If the caller is going to e-file or use tax preparation software, the caller may need an unmasked wage and income transcript as it contains the PII needed to prepare a prior-year return. IRM 21.2.3.2, Types of TDS Transcripts, describes the transcripts available through TDS.

    Note:

    Follow IRM 21.2.3.5.8, Transcripts and Identity Theft, if the taxpayer self-identifies as a victim of identity theft.

    Reminder:

    For Taxpayer Protection Program (TPP) cases, if it is an open TPP case and not resolved, refer to IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers. No transcript can be provided to the taxpayer or authorized representative for affected and unaffected years until the case has been resolved. Resolved is confirmation that the TPP issue has been addressed, such as AMS notes indicating the taxpayer has authenticated for a TPP issue and it was resolved. Pending transactions also indicate resolution, in addition to the notes in AMS.

  3. If the taxpayer requests any of the five types of transcripts (tax account, tax return, wage and income, record of account, or verification of non-filing letter) at any point during the contact, and has an SSN, refer the taxpayer to Get Transcript Online. Encourage the taxpayer to use Get Transcript Online, as it provides instant access to a viewable and printable transcript. It can be accessed various ways on IRS.gov, such as by inputting "Get Transcript" in the Search box located on the upper right side of the IRS.gov home page, or by selecting Get Your Tax Record from the IRS.gov home page. Information about Get Transcript Online is found in IRM 21.2.3.3.2.1, Get Transcript Online through IRS.gov.

    Exception:

    If Get Transcript Online is not operational, see (4).

    Note:

    If the taxpayer requests a verification of non-filing letter prior to June 15 for the current tax year, encourage the taxpayer to call the IRS back after June 15 or to use Get Transcript Online after June 15. If the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, proceed to (8).

    Note:

    If the taxpayer has an ITIN, proceed to (4).

    Note:

    Taxpayers may request that the assistor access Get Transcript to review the taxpayer's account. In such instances, do not access Get Transcript, but follow normal account-research procedures.

  4. If the taxpayer does not want to use Get Transcript Online or has any difficulty with navigating and/or obtaining the transcript, and requests a tax account or tax return transcript, determine if the taxpayer can use a self-service application (IVR or Get Transcript by Mail) by confirming the following:

    • Taxpayer agrees to postal mail delivery (5-10 calendar days within the U.S. or mailing time reflective of those living outside the U.S.) to the address of record, and,

    • Taxpayer has not attempted to utilize the Get Transcript by Mail or IVR self-service applications.

      Exception:

      If Get Transcript by Mail is not operational, then the IVR is available to the taxpayer.

      Note:

      One reason taxpayers may not be able to complete authentication in self-service applications is if they are a victim of a data breach where the IRS has blocked authentication in online services, such as Get Transcript; see IRM 25.23.2.8.6, Disabled Online Accounts TC 971 AC 527. If a taxpayer indicates difficulty with registration, fulfill the transcript request.

    Note:

    If the taxpayer requests a record of account, wage and income transcript, or verification of non-filing letter, proceed to (6).

    Reminder:

    Do not refer the taxpayer to help desks to assist with Get Transcript authentication, as help desks do not have account access. There is a “frequently asked questions (FAQs)” link from the Get Transcript home page which the taxpayer can review.

  5. If the criteria in (4) are met, then offer both self-service applications. Based on the taxpayer’s response, transfer to IVR using extension 3140 (English) or 3240 (Spanish), or direct to Get Transcript by Mail via www.IRS.gov.

    Note:

    If the taxpayer tried using Get Transcript Online and was unsuccessful, emphasize that Get Transcript by Mail is a simpler process than the Online version.

    Exception:

    If Get Transcript by Mail is not operational, then the IVR is available to the taxpayer.

  6. If the taxpayer is not using any of the self-service options listed above, then encourage the taxpayer to submit Form 4506-T. The form can be obtained by downloading from IRS.gov, and the transcript is mailed to the taxpayer. Form 4506-T contains complete instructions. Most requests are processed within 10 business days.

    Note:

    Form 4506-T cannot be used to request a verification of non-filing letter prior to June 15.

  7. If the taxpayer is not using Get Transcript Online, Get Transcript by Mail, IVR, or Form 4506-T, then proceed to (8) to fulfill the transcript request.

    Reminder:

    Transcript availability is outlined in IRM 21.2.3.3.1(3), Assistor Provided through Transcript Delivery System.

  8. Prior to fulfilling any transcript request, conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication. If the taxpayer cannot pass authentication, instruct the taxpayer to obtain their tax documents and personal information, then call the IRS back. If the taxpayer still cannot authenticate, instruct the taxpayer to submit Form 4506-T, per IRM 21.1.3.2.3(8)(NOTE), Required Taxpayer Authentication. If the assistor suspects identity theft or there is an identity-theft indicator on the account, see IRM 21.2.3.5.8, Transcripts and Identity Theft, as the taxpayer should not submit Form 4506-T. If the taxpayer requests expedited service, advise the taxpayer that an appointment is necessary for TAC assistance. Provide the taxpayer with the toll-free number to request an appointment, 844-545-5640. Inform the taxpayer the appointment date may not be immediate depending on office availability. Document the failed authentication attempt and TAC referral in AMS.

    Reminder:

    Only when expedited service is needed, and telephone assistance has been exhausted, can a taxpayer be directed to the TAC.

    Caution:

    See IRM 21.1.3.9, Mailing and Faxing Tax Account Information, for transcript mailing and faxing restrictions. It is not permissible to fax a transcript to a mobile device, such as a smartphone using a fax “app.” If the taxpayer is using a third-party e-fax service provider as defined in IRM 21.2.3.5.5(3), Using Electronic Fax Services, then a valid, written consent from the taxpayer designating the e-fax service provider as a recipient of tax information is required.

    Caution:

    If a caller is requesting a transcript to obtain prior-year AGI information, see IRM 21.2.1.40(7), E-file 1040 Online Filing.

  9. Identify any account issues on IDRS or AMS that would prohibit the issuance of a transcript through TDS or that requires special handling. Follow IRM 21.2.3.5.7, Transcript Restrictions and Special Handling, for examples of these conditions.

  10. After determining a transcript may be issued, choose the delivery method by referring to IRM 21.2.3.5.3, Selecting a Delivery Method. If a caller is requesting a transcript to obtain prior-year AGI information, see IRM 21.2.1.40(7), E-file 1040 Online Filing.

    Note:

    It is not necessary to input the taxpayer’s name and address into TDS if the transcript is being mailed to the taxpayer’s address of record. If the transcript is being mailed to a different address, or the taxpayer’s name has changed, select Postal Mail as the Delivery Method, and complete the "Recipient’s First Name, MI" and "Recipient’s Last Name/Business Name" fields. Click Continue and complete the remaining required address fields.

    Caution:

    When entering a mailing address into TDS, be very careful to complete address fields correctly and ensure the right country is selected for “Recipient’s Country.”

  11. The transcripts the IRS provides to IMF taxpayers are masked. The IRS policy is to provide only the masked transcript to the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡; see IRM 21.2.3.5.9.2.1, IMF Masked and Unmasked Transcripts, before proceeding to (12).

  12. Order the transcript using TDS. If the taxpayer requests an identifying number, or customer file number, appear on the transcript, enter this number into the Customer File Number field on the TDS Taxpayer Information screen. TINs cannot be accepted; DO NOT input a TIN in that field. The field accommodates up to 10 numeric digits. TDS does not accommodate both Mask and Unmask in the same session. If the caller is requesting both masked and unmasked transcripts, process the requests in separate sessions. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

  13. If TDS is not available (the entire application is down), advise the taxpayer that the system required for you to provide assistance is unavailable. Suggest the taxpayer contact the IRS later. If the taxpayer then indicates an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, follow the chart below.

    Note:

    If a specific TDS feature needed to fulfill the transcript request is not operational, do not process the transcript request. Follow IRM 21.3.5.4.2.3, Required Systems Unavailable.

    Transcript Type If TDS is Unavailable If IDRS is Unavailable
    Tax Account Provide CC MFTRAX.

    Note:

    If CC MFTRAX cannot be printed at the assistor's location, refer to IRM 21.3.5.4.2.3, Required Systems Unavailable.

    Taxpayer must submit Form 4506-T.
    Tax Return Use the IAT QCC Tool to access, grab, sanitize, and print CC RTFTP documents. Taxpayer must submit Form 4506-T.
    Wage and Income Use the IAT QCC Tool to access, grab, sanitize, and print CC IRPTRW documents. Taxpayer must submit Form 4506-T.

    Note:

    If the taxpayer is requesting information for the current year, it is usually not available until the year after it is filed. Encourage the taxpayer to call back when the assistor can determine if the product is available.

    Record of Account Provide CC MFTRAX and CC RTFTP.

    Note:

    If CC MFTRAX cannot be printed at the assistor's location, refer to IRM 21.3.5.4.2.3, Required Systems Unavailable.

    Taxpayer must submit Form 4506-T.
    Verification of Non-Filing Taxpayer must submit Form 4506-T.

    Caution:

    Do not send TDS Letter 3538.

    Taxpayer must submit Form 4506-T.

    Caution:

    Do not send TDS Letter 3538.

    Caution:

    The assistor is ultimately responsible to protect the security of taxpayer information. Follow IRM 21.2.3.6, Sanitizing IDRS Transcripts, for rules regarding sanitizing IDRS information prior to delivery to the taxpayer.

    Note:

    All internal IDRS transcripts must be masked to remove all PII. The Transcript Delivery System web page on SERP has an Internal IDRS Transcripts page containing reference documents on how to mask using an Adobe Acrobat tool, samples of IMF and BMF masked screens, what needs to be masked, and how those fields should display.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

IMF Masked and Unmasked Transcripts
  1. TDS has the ability to generate both the new, masked (redacted) and the unmasked (unredacted) transcripts for IMF. Get Transcript and the IVR only offer masked transcripts, not unmasked transcripts. The IRS policy is that the taxpayer ONLY be provided with the new, masked transcript. If the taxpayer requests an unmasked version, explain that it is the IRS’s policy and responsibility to protect and secure the taxpayer’s personal information. Also explain that the new transcript contains full financial information and has sufficient identifying information to meet the needs of the business requesting the transcript.

    Exception:

    There is an exception for the wage and income transcript; see (2).

    Note:

    If the taxpayer states an unmasked transcript is needed for bankruptcy proceedings, explain that bankruptcy courts will accept the masked transcript.

  2. EXCEPTION: An unmasked wage and income transcript can be provided to the taxpayer when needed for:

    • Preparing and Filing a Federal Tax Return. Only the taxpayer, the authorized individual for the decedent (per the second name line of entity information), or the taxpayer’s authorized representative can make the request. First verify that a tax return was not filed by the taxpayer for the year in question. The unmasked wage and income transcript can be mailed to the taxpayer’s address of record, mailed to the authorized individual for the decedent, or placed into the authorized representative’s e-Services SOR mailbox. Unmasked wage and income transcripts cannot be faxed. If the unmasked wage and income transcript is being provided to the authorized representative, the authorized representative must be in the Centralized Authorization File (CAF) database, and the CAF Status must indicate "good standing." ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      As it relates to the entire paragraph 2, if the taxpayer states they are at a new address, follow guidance in IRM 21.1.3.20, Oral Statement Authority. If they pass oral statement authority, the address can be changed. Mail the unmasked wage and income transcript to the new address. Neither the taxpayer, nor the taxpayer’s Power of Attorney (POA), or other authorized representative can request to change the taxpayer’s address to that of the POA or to the authorized representative’s address.

    Reminder:

    As it relates to the entire paragraph 2, only when expedited service is needed, and telephone assistance has been exhausted, can a taxpayer be directed to the TAC. If the taxpayer requests expedited service, provide the toll-free number, 844-545-5640, for the taxpayer to schedule a TAC appointment. Inform the taxpayer the appointment date may not be immediate depending on office availability.

  3. Subject to the Exception in paragraph 2, if the taxpayer states they tried to submit the new, masked transcript and it was not accepted by the business, explain that the IRS can only provide the new, masked transcript. Inform the taxpayer that a referral will be prepared and submitted to IRS headquarters staff, who will reach out to the business to explain the new policy and why the IRS is only providing masked transcripts. Advise the taxpayer that only masked transcripts will be provided, even after contact is made with the business and the new policy explained. Provide the taxpayer with the new, masked transcript and ask they submit the new transcript again to the business. Inform the taxpayer that the IRS may contact the taxpayer by telephone if any additional information is needed.

    Note:

    No timeframe should be provided to the taxpayer, and the taxpayer will not be receiving a resolution call-back, as this is only an internal referral to elevate the problem the taxpayer is encountering.

  4. An electronic Form 4442 is used for the referral process to headquarters staff. Obtain the following information from the taxpayer. If the taxpayer does not have all the information, instruct the taxpayer to call back with the information.

    • The specific reason why the taxpayer is requiring an unmasked transcript.

    • A current telephone number where the taxpayer can be reached if there are any questions.

    • The complete business, agency, school, etc. information with specific contact name and telephone number.

  5. Complete Form 4442 by making the following selections and entries:

    1. Select "IRM" as the Referral Type.

    2. Select "Other (write-in)" as the Select Category.

    3. Enter "21.2.3 Unmasked TDS Transcript Request" as the Write In.

    4. Select "Other" as the Reason.

    5. Input the information obtained from the taxpayer in (4) into the Taxpayer Inquiry/Proposed Resolution field and include the specific transcript(s) requested.

  6. Once the review process has been completed by the lead/manager, the lead/manager should submit Form 4442, in PDF format, via secure messaging to the group mailbox≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. Document in AMS the taxpayer’s reason for requesting an unmasked transcript and include the complete business, agency, school etc. contact information.

NMF Transcript Ordering
  1. Due to the specialized nature of NMF accounts, refer transcript requests to the Automated Non-Master File (ANMF) toll-free number at 888-829-7434.

  2. For correspondence regarding NMF accounts, refer to IRM 21.7.12, Non-Master File (NMF) Adjustments.

TEGE Transcript Ordering
  1. TEGE accounts can have employment and tax-exempt filing requirements. TEGE includes Employee Plans (EP) and Exempt Organizations (EO). Follow the procedures below to properly direct transcript requests.

    1. Locate the form number on the chart below to determine which department will process the request.

      EP Forms EO Forms BMF/Employment Forms
      Form 5330 990 Series. 940 Series.
      5500 Series Form 1041-A. 941 Series.
      Form 1120-POL. 943 Series.
      Form 4720. 944 Series.
      Form 5227. 945 Series.
      8038 Series.

    2. Once the department has been determined, follow the chart below.

    If Then
    EP Provide the TEGE toll-free number, 877-829-5500, and transfer to extension 1764.
    EO Provide the TEGE toll-free number, 877-829-5500, and transfer to extension 1763.
    BMF/Employment Provide the BMF toll-free number, 800-829-4933, and transfer to extension 1089.

    Exception:

    BMF assistors will work BMF requests; do not transfer.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Example:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

    ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡

    ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Sanitizing IDRS Transcripts

  1. Sanitizing removes specific information that cannot be released to the taxpayer from an IDRS print. Assistors are responsible for verifying that all sanitized information is not discernible.

    Note:

    Use of the IAT QCC Tool sanitize button is highly recommended, as it will remove most confidential data. Assistors should still verify the document.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. The Potentially Dangerous Taxpayer (PDT) and Caution Upon Contact (CAU) indicators are not required to be sanitized. These indicators may be removed on a case-by-case basis as determined by management. These indicators appear on CC INOLE, CC ENMOD, CC SUMRY, CC TDINQ, CC TXMOD, CC IMFOL, and CC BMFOL. For more information on PDT and CAU, refer to IRM 25.4.1, Potentially Dangerous Taxpayer, and IRM 25.4.2, "Caution Upon Contact" Taxpayer.

  4. Personally identifiable information (PII) must be removed to protect the taxpayer’s and others’ privacy. Refer to IRM 10.5.1.2.3, Privacy and Information Protection, Privacy Policy, for additional guidance and examples of PII.

    1. Remove any cross-reference TINs from IDRS prints that are not covered by an authorization. For example, any cross-reference SSNs must be sanitized from a BMF TXMOD print showing Trust Fund Recovery Penalties.

      Caution:

      In cases involving married taxpayers, be alert to changes in marital status. Information requested by a separated or divorced spouse on a previously filed joint return must be carefully reviewed to protect the confidentiality of the other taxpayer’s current information.

  5. The requester does not receive appeal rights for any deleted information provided outside the Freedom of Information Act (FOIA) process. Generally, the decision to withhold information is made at the supervisory level. Consult with your supervisor for further information.

Call Closure Requirements

  1. Advise the taxpayer of the primary and alternate delivery timeframe, as applicable.

    • If using TDS, 5-10 calendar days for postal mail.

    • If using EEFax, it will be received momentarily. EEFax, when available, must be used in lieu of manual faxing.

    • If routing to the authorized representative’s e-Services SOR mailbox, it should be received within 45 minutes.

    • If mailing from the office, 5-10 calendar days.

      Note:

      Taxpayers living outside of the U.S. should allow for mailing time reflective of their country.

  2. In AMS, select the issue/topic based on the primary purpose of the call. If the primary topic is transcripts, select Transcript Request. When transcripts are provided, the following must be included in AMS history:

    1. Document:
      a. What was provided (tax return transcript, CC TRDBV, TDS Letter 3538, etc.).
      b. If providing an unmasked wage and income transcript, specify that an unmasked wage and income transcript was provided.
      c. If submitting an electronic Form 4442 to the group mailbox, include the specific reason the taxpayer gives for requiring an unmasked transcript as well as the complete business, agency, school, etc. information and contact name and telephone number, and the taxpayer’s telephone number. Also include the specific transcript(s) requested, and for internal IDRS transcripts, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      d. If the transcript was deposited into the authorized representative’s e-Services SOR mailbox, include that the e-Services SOR mailbox was the delivery method.
      e. The tax year(s).
      f. Indicate IDT if it involves identity theft.

      Example:

      Provided Tax Return Transcript 2018 to e-Services SOR mailbox; Provided TDS Letter 3538 for 2017 IDT; Provided CC TRDBV for 2018 IDT.

    2. Document to verify the following were addressed when faxing a transcript. However, if sending a transcript to an e-fax, refer to (3); and if sending the transcript to a third-party e-fax service provider, refer to (4).
      a. RISK - Taxpayer was advised of the risk inherent in faxing Personally Identifiable Information (PII).
      b. SECURE - Taxpayer verified that the fax is in a secure location.
      c. FAX ###-###-#### - Record the number of the receiving fax.

      Example:

      RISK, SECURE, FAX ###-###-####.

      Note:

      When immediate fax delivery is used, do not wait for confirmation from the taxpayer acknowledging receipt of the transcript unless the taxpayer insists.

    3. Document to verify the following were addressed when sending a transcript to an e-fax:
      a. RISK - Taxpayer was advised of the risk inherent in faxing Personally Identifiable Information (PII).
      b. E-FAX ###-###-#### - Record the number of the receiving e-fax.

      Example:

      RISK, E-FAX ###-###-####.

      Note:

      When immediate fax delivery is used, do not wait for confirmation from the taxpayer acknowledging receipt of the transcript unless the taxpayer insists.

    4. Document if the taxpayer designated, through written consent, that a third-party e-fax service provider could receive tax information:
      a. RISK - Taxpayer was advised of the risk inherent in faxing Personally Identifiable Information (PII).
      b. FAX ###-###-#### - Record the number of the receiving fax.

      Example:

      RISK, FAX ###-###-####, EFAX 3rd-PARTY WRITTEN CONSENT.

  3. After the requested transcript has been sent to the taxpayer, complete call closure per IRM 21.1.1.4, Communication Skills.