21.2.3 Transcripts

Manual Transmittal

September 11, 2017

Purpose

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

Material Changes

(1) IPU 16U1690 issued 11-22-2016. IRM 21.2.3.1 Added taxpayer rights information and referral to TAS.

(2) IPU 17U0801 issued 05-04-2017. IRM 21.2.3.1 Revised section to address the IRM 1.11.2.2.5 Internal Controls requirement.

(3) IPU 17U1248 issued 08-15-2017. IRM 21.2.3.1 Editorial changes per the revised Internal Controls requirements, and added Program Goals.

(4) IPU 17U0801 issued 05-04-2017. IRM 21.2.3.1.1 Added section to address the IRM 1.11.2.2.5 Internal Controls requirement.

(5) IPU 17U0801 issued 05-04-2017. IRM 21.2.3.1.2 Revised section to address the IRM 1.11.2.2.5 Internal Controls requirement.

(6) IPU 17U1248 issued 08-15-2017. IRM 21.2.3.1.2 Added a reference to IRM 1.2.21 per the revised Internal Controls requirements.

(7) IPU 17U0801 issued 05-04-2017. IRM 21.2.3.1.3 Added section to address the IRM 1.11.2.2.5 Internal Controls requirement.

(8) IPU 17U0929 issued 05-30-2017. IRM 21.2.3.1.3 Emphasized the importance of TBOR and employee responsibilities.

(9) IPU 17U1248 issued 08-15-2017. IRM 21.2.3.1.3 Added information about the Wage and Investment Commissioner’s responsibility and added additional IRM references per the revised Internal Controls requirements.

(10) IPU 17U0801 issued 05-04-2017. IRM 21.2.3.1.4 Revised section to address the IRM 1.11.2.2.5 Internal Controls requirement.

(11) IPU 17U1014 issued 06-15-2017. IRM 21.2.3.1.4 Corrected Form 4506-T to Form 4506.

(12) IPU 17U1208 issued 08-01-2017. IRM 21.2.3.1.4 Removed the reference to Form 4506 as a recent IVR programming change eliminated the option for taxpayers to request Form 4506.

(13) IPU 17U1248 issued 08-15-2017. IRM 21.2.3.1.4 Added a Program Controls section per the revised Internal Controls requirements.

(14) IPU 17U0801 issued 05-04-2017. IRM 21.2.3.1.5 Revised section to address the IRM 1.11.2.2.5 Internal Controls requirement.

(15) IPU 17U0929 issued 05-30-2017. IRM 21.2.3.1.5 Clarified e-Services as the owner of the TDS Tutorial.

(16) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.3 Reordered the sections within IRM 21.2.3.3 and combined the BMF and IMF Toll-free Numbers section with the Transcript Delivery System section.

(17) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.3.1 Removed the BMF and IMF Toll-free Numbers section after integrating with the Transcript Delivery System section.

(18) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.3.1 Revised the Transcript Delivery System section to integrate the BMF and IMF Toll-free Numbers section.

(19) IPU 16U1690 issued 11-22-2016. IRM 21.2.3.3.1 Added that TDS can only deliver 198 wage and income documents per request.

(20) IPU 17U0056 issued 01-09-2017. IRM 21.2.3.3.1 Revised to account for the TDS programming change allowing TDS to process transcript requests for years not affected by identity theft.

(21) IPU 17U1208 issued 08-01-2017. IRM 21.2.3.3.1 Editorial change, and added links for Postal Mail and Facsimile limitations.

(22) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.3.2 Moved the Interactive Voice Response section to after the IRS Website section, corrected the tax account and tax return availability, and corrected that Form 4506, not Form 4506-T, is offered.

(23) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.3.2 Corrected the availability of tax return and tax account transcripts and referenced samples of verification of non-filing letters.

(24) IPU 16U1690 issued 11-22-2016. IRM 21.2.3.3.2 Added that additional years for a transcript may display if the taxpayer selects "show all +."

(25) IPU 17U0056 issued 01-09-2017. IRM 21.2.3.3.2 Revised to account for the TDS programming change allowing TDS to process transcript requests for years not affected by identity theft.

(26) IPU 17U1208 issued 08-01-2017. IRM 21.2.3.3.2 Added links to Get Transcript ONLINE and MAIL.

(27) IPU 16U1505 issued 10-07-2016. IRM 21.2.3.3.2.1 Consolidated Secure Access eAuthentication content into IRM 21.2.1.58 and made editorial changes.

(28) IPU 17U0929 issued 05-30-2017. IRM 21.2.3.3.2.1 Corrected IRS2Go narrative.

(29) IPU 17U0929 issued 05-30-2017. IRM 21.2.3.3.2.2 Removed narrative about earlier versions of IRS2Go.

(30) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.3.3 Moved the Interactive Voice Response section to after the IRS Website section.

(31) IPU 17U0056 issued 01-09-2017. IRM 21.2.3.3.3 Revised to account for the TDS programming change allowing TDS to process transcript requests for years not affected by identity theft.

(32) IPU 17U1208 issued 08-01-2017. IRM 21.2.3.3.3 Removed the reference to Form 4506 as a recent IVR programming change eliminated the option for taxpayers to request Form 4506.

(33) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.3.4 Revised the entire Form 4506 Series section to direct the specifics of each form to the form itself and added Form 4506-F.

(34) IPU 17U1208 issued 08-01-2017. IRM 21.2.3.4 Added information about the primary and alternate delivery method.

(35) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.4.1 Added to allow additional time for international mailing.

(36) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.5.1 Removed Form 2848 as an option for providing written consent for non-tax matters for the wage and income transcript.

(37) IPU 17U0929 issued 05-30-2017. IRM 21.2.3.5.1 Added content regarding Form 8821 and Form 2848.

(38) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.5.3 Added the format for international faxing and to allow additional time for international mailing.

(39) IPU 17U0287 issued 02-13-2017. IRM 21.2.3.5.3 Added cross reference to IRM 21.2.1.40 for prior year AGI requests.

(40) IPU 17U0453 issued 03-08-2017. IRM 21.2.3.5.5 Expanded the requirements regarding third-party e-fax service providers.

(41) IPU 16U1690 issued 11-22-2016. IRM 21.2.3.5.5.1 Removed reference to IRM 2.13.13 as this EEFax IRM is now obsolete, and the content has been parceled into a number of other reference documents.

(42) IPU 17U0453 issued 03-08-2017. IRM 21.2.3.5.7 Removed the IMRS reference as it is now archived.

(43) IPU 17U0929 issued 05-30-2017. IRM 21.2.3.5.7 Added Large Corp Indicator procedures.

(44) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.5.8 Added Form 4506-F for taxpayers requesting a transcript of a fraudulent tax return.

(45) IPU 16U1542 issued 10-17-2016. IRM 21.2.3.5.8 Added instructions and a link to procedures for accounts with TC 971 AC 522 with MISC code "MITS CSIRC Other."

(46) IPU 17U0056 issued 01-09-2017. IRM 21.2.3.5.8 Revised to account for the TDS programming change allowing TDS to process transcript requests for years not affected by identity theft.

(47) IPU 17U0453 issued 03-08-2017. IRM 21.2.3.5.8 Removed the IMRS reference as it is now archived.

(48) IPU 17U1248 issued 08-15-2017. IRM 21.2.3.5.8 Reorganized Form 14611 content, added content to help explain SP procedures, and added content to better understand and respond to why taxpayers are calling.

(49) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.5.8.1 Deleted the reference to the Researching the Transaction History section.

(50) IPU 16U1690 issued 11-22-2016. IRM 21.2.3.5.8.1 Revised as referral to TACs is made by appointment.

(51) IPU 17U0056 issued 01-09-2017. IRM 21.2.3.5.8.2 Revised to account for the TDS programming change allowing TDS to process transcript requests for years not affected by identity theft.

(52) IPU 17U0056 issued 01-09-2017. IRM 21.2.3.5.8.4 Added a Note about the Document Locator Number TDS programming change.

(53) IPU 17U0208 issued 01-31-2017. IRM 21.2.3.5.8.4 Removed the Note about the Document Locator Number TDS programming change as content has been added to the respective sections.

(54) IPU 17U0453 issued 03-08-2017. IRM 21.2.3.5.8.4 Added cross reference to IRM 21.2.1.40 for prior year AGI requests.

(55) IPU 17U0208 issued 01-31-2017. IRM 21.2.3.5.8.4.1 Revised to account for the Document Locator Number TDS programming change.

(56) IPU 17U0453 issued 03-08-2017. IRM 21.2.3.5.8.4.1 Added MFT32 content and an interim procedure to address a TDS programming issue.

(57) IPU 17U0929 issued 05-30-2017. IRM 21.2.3.5.8.4.1 Removed the content about providing a record of account transcript instead of the tax return transcript as the Tax Period Ending date now populates on the tax return transcript.

(58) IPU 16U1542 issued 10-17-2016. IRM 21.2.3.5.8.4.3 Added a Caution about not disclosing the name and/or address of the borrower to the owner of the SSN.

(59) IPU 16U1690 issued 11-22-2016. IRM 21.2.3.5.8.4.3 Editorial change from "borrower" to "identity thief."

(60) IPU 17U0208 issued 01-31-2017. IRM 21.2.3.5.8.4.4 Revised to account for the Document Locator Number TDS programming change.

(61) IPU 17U0453 issued 03-08-2017. IRM 21.2.3.5.8.4.4 Editorial changes and replaced the tax return transcript with a TRDBV for when the account has not been corrected.

(62) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.5.8.4.6 Deleted the Researching the Transaction History section as the TDS transaction history no longer retains data on transcripts processed during the Get Transcript Incident; TDS only retains 14 months.

(63) IPU 16U1690 issued 11-22-2016. IRM 21.2.3.5.9.1 Extended the time frame for IRPTRR processing; revised as referral to TACs is made by appointment.

(64) IPU 17U0629 issued 04-19-2017. IRM 21.2.3.5.9.1 Added the procedure for when a feature of TDS is not operational.

(65) IPU 17U0929 issued 05-30-2017. IRM 21.2.3.5.9.1 Added a Note about Large Corps.

(66) IPU 16U1466 issued 10-04-2016. IRM 21.2.3.5.9.2 Added to allow additional time for international mailing.

(67) IPU 16U1690 issued 11-22-2016. IRM 21.2.3.5.9.2 Revised as referral to TACs is made by appointment.

(68) IPU 17U0287 issued 02-13-2017. IRM 21.2.3.5.9.2 Added cross reference to IRM 21.2.1.40 for prior year AGI requests.

(69) IPU 17U0453 issued 03-08-2017. IRM 21.2.3.5.9.2 Broadened the taxpayer’s use of third-party e-fax service providers.

(70) IPU 17U0629 issued 04-19-2017. IRM 21.2.3.5.9.2 Added the procedure for when a feature of TDS is not operational.

(71) IPU 17U0453 issued 03-08-2017. IRM 21.2.3.5.9.5 Broadened the taxpayer’s use of third-party e-fax service providers.

(72) IPU 17U0929 issued 05-30-2017. IRM 21.2.3.5.9.5 Expanded upon internal transcripts and the authorization to receive the account data.

(73) IPU 17U1248 issued 08-15-2017. IRM 21.2.3.5.9.5 Added a reference to IRM 21.3.10.4.4.

(74) IPU 16U1466 issued 10-04-2016. IRM 21.2.3 7 Added to allow additional time for international mailing.

(75) IPU 17U0208 issued 01-31-2017. IRM 21.2.3.7 Further defined AMS narrative to include transcript type, and made editorial changes.

(76) IPU 17U1208 issued 08-01-2017. IRM 21.2.3.7 Editorial change.

Effect on Other Documents

IRM 21.2.3, Systems and Research Programs - Transcripts, dated September 2, 2016 (effective October 3, 2016), is superseded. The applicable changes from IRM Procedural Updates (IPUs) issued between October 4, 2016 and August 15, 2017 have been incorporated into this IRM: 16U1466, 16U1505, 16U1542, 16U1690, 17U0056, 17U0208, 17U0287, 17U0453, 17U0629, 17U0801, 17U0929, 17U1014, 17U1208, 17U1248.

Audience

Wage and Investment Accounts Management employees.

Effective Date

(10-01-2017)

Kevin Morehead
Director, Accounts Management
Wage and Investment Division

Program Scope and Objectives

  1. Purpose and Audience: 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, section 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 a policy and programing/systemic component, and both are under the Director, Wage & Investment, Customer Account Services.

    • Accounts Management, Electronic Services & Programs, Customer Communication Programs 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, as well as IRS personnel and other federal, state, and local government agencies. These customers request federal tax information containing wage and income, return, and account information. 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, record of account, wage and income, 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).

    • IRM 21.2.3.8, Certified Documents, content resides in IRM 3.17.243.9, Certified Documents.

Authority

  1. The Privacy Act of 1974, 5 U.S.C. § 552(a), allows individuals the right to gain access to information pertaining to themselves, including any information released to third parties, or any data collected and maintained by federal agencies. This legislation ensures that IRS maintains a record of what tax information has been disclosed. For more information, see IRM 11.3.15.2, Background.

  2. The law requires Federal Agencies to make most of these records available to the individual upon written request.

  3. Assistors receiving a request for a Privacy Act transcript for disclosures must inform the taxpayer that only written requests are accepted. Provide the correct mailing address according to the state in which the taxpayer resides, see IRS Disclosure Offices.

  4. Policy Statements relating to Customer Account Services are found in IRM 1.2.21,Servicewide Policies and Authorities, Policy Statements for Customer Account Services Activities.

Responsibilities

  1. IRS is dedicated to providing quality service to all taxpayers and their representatives. Providing quality service includes the following:

    1. Advise, explain, and protect taxpayer rights, as applicable, during your contact with taxpayers, see IRM 21.1.3.1, Overview. In particular, IRS employees must be familiar with, and act in accordance with, the Taxpayer Bill of Rights.

    2. Refer taxpayers to the Taxpayer Advocate Service (TAS) when the contact meets TAS criteria, see IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

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

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

  4. Additional information is found in IRM 1.1.13.9.4, Accounts Management, 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 IRS assistors must be familiar with in order to provide transcript information to taxpayers. These systems are:

    • Employee User Portal (EUP) An e-Services application that allows employees access to IRS data and systems. Multiple services 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 at https://eup.eps.irs.gov/eup_login.

    • Transcript Delivery System (TDS) A system 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 AERA (ESRV-APPL-EFILE). This second request is a temporary fix to address TDS SEID authentication issues. Complete log in procedures are available on the Transcript Delivery System (TDS) web page on Servicewide Electronic Research Program (SERP) under Accessing TDS, http://serp.enterprise.irs.gov/databases/irm-sup.dr/tds/tds.htm.

    • 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:

    • E-Learning Management System (ELMS), Course #12199, provides an overview of TDS, types of products available, delivery methods, how to request transcripts, letters, and other features. The course also includes simulations on completing a request using TDS, https://elms.web.irs.gov/.

    • 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 e-Services.

    • Servicewide Electronic Research Program (SERP) is an electronic research portal providing IRS 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. There are five types of transcripts available through TDS:

    • Tax Return

    • Tax Account

    • Wage and Income

    • Record of Account

    • Verification of Non-Filing

  3. It is necessary to know what each transcript contains in order to provide the correct one to the taxpayer.

  4. Examples of all TDS transcripts are found on the SERP TDS web page, under Transcript Examples, http://serp.enterprise.irs.gov/databases/irm-sup.dr/tds/tds.htm.

  5. 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 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, 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 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

    • Accounting 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 credit offsets

    • 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 IRS by payers. Income documents 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 from 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 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

Transcript Systems and Forms

  1. This section outlines the following IRS systems and forms used to order transcripts:

    • Assistor Provided through Transcript Delivery System

    • Get Transcript through IRS.gov (IMF only)

    • Interactive Voice Response (IMF only)

    • Form 4506 Series

  2. 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 Form W-2 Tax 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, 1-800-829-4933 (BMF) and 1-800-829-1040 (IMF).

  2. Transcript Delivery System (TDS) is the application used to process transcript requests from taxpayers and authorized parties. 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 and can be mailed, either to the address of record or to a new address, or faxed.

    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 IMF Tax Return Transcript Availability chart on the TDS website, http://serp.enterprise.irs.gov/databases/irm-sup.dr/tds/TranscriptAvailabilityTimeframes.doc. 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 be available until the earnings are reported, usually by July of the following year. TDS can only retrieve 198 wage and income documents per request. 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. Not available.
  4. Some requests from taxpayers for wage and income transcripts exceed TDS postal mail and fax page limitations, see IRM 21.2.3.4.1, Postal Mail, and IRM 21.2.3.4.2, Facsimile, for the limitations. As a result, the transcript will not be delivered, and the Transaction History will reflect a failed attempt. In this situation, there are several alternatives to providing the requested information:

    1. Input more than one TDS request by selecting separate transcripts for the various form types (W-2, 1099 MISC, 1099-B, etc.)

    2. Input separate tax years for each form

    3. Use Secure Mailbox as your primary delivery method, then Enterprise e-Fax (EEFax) or mail depending on the taxpayer’s need and following local procedures

    4. Use CC IRPTR to provide the remaining documents

    5. Ask the taxpayer to submit Form 4506-T, Request for Transcript of Tax Return

  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 - 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

    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 general 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 ONLINE allows the taxpayer to download in PDF format any of the five transcripts (tax return, tax account, record of account, wage and income, 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 particular 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.
    Record of Account Available for the current and three prior tax years. Not available.
    Wage and Income Available for the current and nine 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 particular 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 through TDS. Get Transcript wording is geared to the individual taxpayers whereas TDS is geared more to a third party request. Samples of both letters are found on the TDS web page under 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. In order 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. The IRS mobile application, IRS2Go, cannot be used for Get Transcript ONLINE because the Get Transcript ONLINE feature is not included in the app.

  2. Taxpayers must be granted access to Get Transcript ONLINE via Secure Access eAuthentication. Upon registering, individual taxpayers have access to available online services. Complete information on Secure Access eAuthentication and registration is found in IRM 21.2.1.58, Secure Access eAuthentication.

  3. After successfully registering, the taxpayer may select a justification for the transcript request in order to be directed to a specific transcript type. Taxpayers will be able to 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 uses an ITIN, 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 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. The IRS mobile application (app), IRS2Go, may be used for Get Transcript by MAIL.

  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

  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 1-800-908-9946. 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. In order to complete the request, taxpayers must be able to verify their identity. To do this, they must provide:

    • 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. The forms give the taxpayer the option of having their transcript or tax information mailed to a third party.

  2. The products available, 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 to taxpayers:

    • Postal Mail

    • Facsimile

    • Secure Mailbox

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

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

  3. The limitation is 15 double-sided pages.

Facsimile

  1. TDS systemic facsimile (fax) is integrated into Enterprise e-Fax (EEFax). Delivery time varies based on a number of 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.

  2. 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

  1. Each registered EUP user has a secure mailbox where data is delivered. The user accesses this data by clicking the "Mailbox" link found in the navigation tool bar along the top of each e-Services page. An email is sent to the user when data has been placed in the secure 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.

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 urgent fax requests or when working taxpayer correspondence.

  3. The file size limitation is 64k, equating to no more than 20 pages, usually. The exact number of pages varies depending on the amount of data on each page.

Fulfilling Transcript Requests

  1. This section provides direction to AM assistors 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 what type of transcript is needed

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

    • Identify which delivery method will best benefit the taxpayer while protecting taxpayer information

    • Determine if TDS can be used to fulfill the request, or if another system is needed to provide the information

    • Advise the taxpayer of the delivery timeframe(s)

    • Update AMS history as required

    • Complete contact closure

Disclosure Requirements

  1. In addition to standard and high risk taxpayer authentication procedures covered in IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication, special consideration must be given when releasing Personally Identifiable Information (PII) to taxpayers through postal mail or by fax.

  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 agreeing 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. The forms provide the necessary taxpayer consent even when the boxes are not checked.

  3. 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.

  4. 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.

    Note:

    If you have any questions, consult your lead or manager, who will then consult with the Disclosure Help Desk ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ as needed. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Oral Disclosure Consent (ODC) as defined in IRM 21.1.3.3.2, Oral Disclosure Consent/Oral TIA (Paperless F8821), allows an authorized party to give verbal 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 to fax information when assisting in resolving a tax matter.

    2. ODC does not apply to non-tax matters. For example, faxing a tax account transcript to a lending company for the purpose of securing a loan requires written authorization, generally on Form 4506-T, Request for Transcript of Tax Return.

  6. Due to the processing delay in releasing taxpayer information when using TDS, the assistor must follow the disclosure rules in IRM 11.3.1.11, Facsimile Transmission of Tax Information, and IRM 21.1.3.9, Mailing and Faxing Tax Account Information.

  7. Use of fax delivery 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 or his/her authorized representative will receive the fax. Refer to Just the FAX! Guidelines for Faxing SBU Information.

    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, must be used in lieu of manual faxing.

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

  8. 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?

    • Have you filed an amended return?

    • 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. This IRM does not address transcript requests for Non-Master File, Practitioner Priority Service, and Tax Exempt Government Entities. See IRM 21.2.3.5.9, Ordering Transcripts, (2) and (4), 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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ inform the taxpayer that postal mail is also available. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Caution:

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

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Delivery Timeframe
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The transcript will be received by mail in 5-10 calendar days. Taxpayers living outside of the U.S. should allow for mailing time reflective of their country.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The transcript is being faxed and will be received within 24 hours.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

    The transcript is being faxed.

    Note:

    When faxing to an international number, add the international call prefix number (“011” for the U.S.) before entering the fax number. For example, if the fax number to London is 442074954224, then enter 011442074954224.

  3. When using TDS, a primary and an alternate delivery method must be selected. If an alternate delivery method is not selected, it will default to secure mailbox. If the primary delivery method fails and the transcript defaults to the secure mailbox, the assistor will receive an email that information has been placed in the 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:

    Due to security requirements, information contained in the mailbox only remains three days after reading it and 30 days if unread. Regularly check the mailbox for new mail, following local procedures.

  4. When postal mail or fax is the primary delivery method, and the transmission is unsuccessful, TDS will default to the alternate delivery method. If the alternate delivery method is postal mail or fax and it also fails, it will be recorded in the TDS Transaction History which 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. No email or notification is provided to the assistor that the transcript was undelivered. The transaction history maintains records for 14 months.

  5. When postal mail is the primary delivery method, select secure mailbox as the alternate delivery method. When facsimile is the primary delivery method, select postal mail as the alternate delivery method.

Fax Cover Sheets

  1. Make every reasonable effort to protect the security of taxpayer information when it is released from 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 a transcript is faxed using TDS or Enterprise e-Fax (EEFax). If these systems are unavailable, manually prepare a fax cover sheet.

  3. The cover sheet must include the name of the intended recipient, the number of pages being faxed, and the statement contained in IRM 11.3.1.11, Facsimile 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 similar to 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 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 11.3.1.11(9), Facsimile 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) 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 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 IRS form is a one-time use document and must be destroyed after the input of the AMS narrative 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 IRS employees to send and receive fax documents. Refer to these websites for additional information:

    • Enterprise Electronic Fax (EEFax)

    • FindIT

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

  3. TDS is systemically integrated into EEFax. See IRM 21.2.3.4.2, Facsimile, for additional information on the TDS Fax delivery method.

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 IRS figures

    • Penalty assessments

    • Installment plans

    • 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 Letter Tool is required when sending correspondence, per IRM 21.2.2-2, Accounts Management Mandated IAT Tools. Follow this link to access the IAT Letter Tool Job Aid, IAT Job Aid.

  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. 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.

  2. Requests for prints of IDRS data should not be honored if the information is available using TDS. Encourage the taxpayer to accept the TDS transcript instead. If the information is not available on TDS, or the taxpayer insists on an IDRS print, refer to IRM 21.2.3.5.9.5, Internal IDRS Transcript Processing.

  3. 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.

  4. 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 to file a Form 4506, Request for Copy of Tax Return, and enclose the fee.

  5. TDS cannot be used to provide a tax return transcript until the return is available on Master File.

    • 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 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 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.

  6. If the taxpayer requests a verification of non-filing letter prior to June 15th for the current tax year, encourage the taxpayer to contact IRS 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.

  7. Wage and income information is not available in TDS until late March for the current processing year. A wage and income transcript requested prior to that time will display a message of “No record of return filed.” Encourage the taxpayer to contact IRS starting in April. If the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , then provide CC IRPTR.

    Reminder:

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

  8. 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.

  9. IRS follows laws which dictate the length of time records need to be retained. 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. 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 Form W-2 Tax Information.

  10. 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.

  11. 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. Follow IRM 21.7.1.4.11.3, Routing Large Corp Cases and Inquiries, to identify these customers and refer them to the Large Corp Unit who will fulfill the transcript request.

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

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  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. 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.

    Note:

    If the taxpayer is not aware of identity theft and there is no indicator on their SSN, check the cross-reference SSN for identity theft or deceased indicators. The Submission Processing IAT tool checks for any cross reference SSN, even if that cross reference SSN has not been associated with the taxpayer for a long time. The SP IAT tool is in the process of being updated, and when the new programming is implemented, will only check a cross reference SSN for a tax year requested that is Married Filing Joint.

  3. The taxpayer may not know why they received Form 14611, and may not even remember submitting Form 4506, or 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 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 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 Treasury Regulation 12 CFR § 1026.43(c)(4).

  7. If the taxpayer indicates receipt of a transcript they did not request, probe to find out 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 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved 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 25.23.3.2.5, 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.

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 and 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. Provide the taxpayer with the toll-free number to request an appointment, 1-844-545-5640. 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 (6) Caution. 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 25.23.2.16.1, 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 25.23.2.16.2, 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 Series Online Filing.

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 there are two returns 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, sanitize, and print. 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 tax return transcript via TDS 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 2.3.73.1.1, 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 information, such as name, address, and dependents, may not show on the TRDBV transcript.

    Note:

    The IAT QCC Tool is recommended over other methods because of the efficiency to generate the print and appearance of the final product.

  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 via postal mail.

    Caution:

    Verify the taxpayer’s address to ensure the transcript is sent to the correct address.

    Note:

    Do not offer to deliver the document using Enterprise e-Fax (EEFax) or manual faxing unless you determine the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and cannot wait for postal mail delivery. Each request must be considered based on the information provided by the taxpayer regarding the nature of the request. Manual faxing is only permissible when EEFax is not available.

  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.

  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.

    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 ONLY contains 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 print. Remove all information that is not the taxpayer’s. Do not print any wage and income information that does not belong to the taxpayer.

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

  6. Provide the CC IRPTRW print via postal mail.

    Caution:

    Verify the taxpayer’s address to ensure the information is sent to the correct address.

    Note:

    Do not offer to deliver the document using Enterprise e-Fax (EEFax) or manual faxing unless you determine the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and cannot wait for postal mail delivery. Each request must be considered based on the information provided by the taxpayer regarding the nature of the request. Manual faxing is only permissible when EEFax is not available.

  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 via postal mail.

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. Generate TDS Letter 3538 by following the steps below:

    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 (name, address).

      Note:

      The program will capitalize all entries.

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

    • For Paragraph A - capitalize accordingly.

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

    Caution:

    Verify the taxpayer’s address to ensure the information is sent to the correct address.

    Note:

    Do not offer to deliver the letter using Enterprise e-Fax (EEFax) or manual faxing unless you determine the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and cannot wait for postal mail delivery. Each request must be considered based on the information provided by the taxpayer regarding the nature of the request. Manual faxing is only permissible when EEFax is not available.

  4. 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, Public Inspection of Determination Applications/Returns and Requests for Copies of Documents and Transcripts

BMF Transcript Ordering
  1. 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 and 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, provide the toll-free number, 1-844-545-5640, for the taxpayer to schedule a TAC appointment. Inform the taxpayer the appointment date may not be immediate depending on office availability. 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.

  2. 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 of these conditions.

    Note:

    Large Corp Program customers must be referred, see IRM 21.2.3.5.7, Transcript Restrictions and Special Handling.

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

  4. Use TDS to order tax account, tax return, and record of account transcripts. TDS does not currently support all forms. Refer to (6) 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.”

  5. 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 IRS at a later time. 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.

  6. Not all BMF transcript types are available on TDS at this time. 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 use: 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 all of 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.

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

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

    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, refer to IRM 25.25.6.6, Non Taxpayer Protection Program (TPP) Telephone Assistors Response to Taxpayers, to determine if the TPP case has been resolved. Follow IRM 21.2.3.5.8, Transcripts and Identity Theft, if the case is unresolved or if the case was resolved and determined to be identity theft.

  2. If the taxpayer requests any of the five types of transcripts (tax account, tax return, record of account, wage and income document, or verification of non-filing letter) at any point during the course of contact, and has an SSN, refer the taxpayer to Get TranscriptONLINE. 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, such as through the web address www.irs.gov/transcript, by inputting “Get Transcript” in the Search box located on the upper right side of the IRS.gov homepage, or by selecting the Get a Transcript link under the Tools menu on the IRS.gov home page.

    Exception:

    If Get Transcript ONLINE is not operational, see (3).

    Note:

    If the taxpayer requests a verification of non-filing letter prior to June 15 for the current tax year, encourage the taxpayer to use Get Transcript ONLINE after June 15. If the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , proceed to (6).

    Note:

    If the taxpayer has an ITIN, proceed to (3).

    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.

  3. 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 Transcriptby MAIL via www.IRS.gov) 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 the only self-service option available to the taxpayer.

    Note:

    If the taxpayer requests a record of account, income document, 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.

  4. If the criteria in (3) are met, then offer both self-service applications. Based on the taxpayer’s response, transfer to IVR extension #90276 (English) or #90277 (Spanish); #3140 Infrastructure Upgrade Project (IUP) (English) or #3240 IUP (Spanish) or direct to Get Transcriptby MAIL via www.IRS.gov.IRM 1.4.21, Accounts Management and Compliance Guide for System Administrators/Analysts, provides an overview of IUP.

    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 the only self-service option available to the taxpayer.

  5. If the criteria in (3) are not met, then the taxpayer cannot use a self-service application. Proceed to (6).

  6. 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 and 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, provide the toll-free number, 1-844-545-5640, for the taxpayer to schedule a TAC appointment. Inform the taxpayer the appointment date may not be immediate depending on office availability. 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 (3) of IRM 21.2.3.5.5, 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 Series Online Filing.

  7. 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.

  8. 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 Series 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.”

  9. Order the transcript using TDS and complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

  10. 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 us again at a later time. 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 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 generally 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.

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 1-888-829-7434.

  2. For correspondence regarding NMF accounts, refer to IRM 21.7.12.2, What Are NMF Adjustments/Correspondence Cases?

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, 1-877-829-5500, and transfer to extension 92264.
    EO Provide the TEGE toll-free number, 1-877-829-5500, and transfer to extension 92263.
    BMF/Employment Provide the BMF toll-free number, 1-800-829-4933, and transfer to extension 92025.

    Exception:

    BMF assistors will work BMF requests; do not transfer.

Internal IDRS Transcript Processing
  1. Taxpayers may ask for specific information not contained on a TDS transcript, such as statute dates, entity changes, or a history of letters sent. Taxpayers may also ask for specific, internal IDRS prints, not available through TDS. Examples include: CC MFTRAX, CC TXMOD, CC BRTVU/RTVUE, CC ENMOD, CC BMFOL/IMFOL, and others.

    Caution:

    Internal transcripts, such as IDRS prints, can only be provided for forms and periods for which a third party has been authorized. Any tax information beyond the scope of what was authorized must be removed before providing the IDRS print to the third party.

    Note:

    For BMF, also refer to IRM 21.3.10.4.4(7), Transcript Requests.

  2. Requests for these products should not be honored if the information is available using TDS. Encourage the taxpayer to accept a TDS transcript instead. If the information is not available on TDS, or the taxpayer insists on an IDRS print, then the print can be provided using the IAT Quick Command Code Tool. IDRS references include CFOL Express, and the IDRS Command Codes Job Aid.

  3. Prior to providing internal transcripts to the taxpayer, sanitization is necessary to ensure that no inappropriate disclosures are made. Follow IRM 21.2.3.6, Sanitizing IDRS Transcripts.

  4. Determine the delivery method based on the taxpayer’s requested timeframe. Manual faxing is only permissible when Enterprise e-Fax (EEFax) is not available.

    Caution:

    See IRM 21.1.3.9, Mailing and Faxing Tax Account Information, for transcript mailing and faxing restrictions. If the taxpayer is using a third party e-fax service provider as defined in (3) of IRM 21.2.3.5.5, 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.

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

Sanitizing IDRS Transcripts

  1. Sanitizing removes specific information from an IDRS print that cannot be released to the taxpayer. Assistors are accountable to verify 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.

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    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 TXMOD, CC IMFOL, CC IRPTR, 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 in order to protect the taxpayer’s privacy.

    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; three attempts within 24 hours for fax

    • If using a fax method other than TDS, it will be received immediately. The use of Enterprise e-Fax (EEFax), when available, must be used in lieu of manual faxing.

    • 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. Input AMS history as follows:

    1. Select the issue Transcript Request.

    2. Document:
      a. What was provided (tax return transcript, CC TRDBV, TDS Letter 3538, etc.)
      b. The tax year(s)
      c. Indicate IDT if it involves identity theft

      Example:

      Provided Tax Return Transcript 2016; Provided TDS Letter 3538 for 2016 IDT; Provided CC TRDBV for 2015 IDT.

    3. Document to verify the following was addressed when faxing a transcript. However, if sending a transcript to an e-fax, refer to (4), and if sending the transcript to a third party e-fax service provider, refer to (5).
      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 utilized, do not wait for confirmation from the taxpayer acknowledging receipt of the transcript, unless the taxpayer insists.

    4. Document to verify the following was 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 utilized, do not wait for confirmation from the taxpayer acknowledging receipt of the transcript, unless the taxpayer insists.

    5. 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 21.1.1.7, Communication Skills.

Certified Documents

  1. The information formerly contained in this IRM section is now in IRM 3.17.243.9, Certified Documents.