Routine Access to IRS Records

 

Updated IRS FOIA Guidelines

Before you submit a FOIA request, find details on updated fees and requirements with the IRS FOIA Guidelines. The updates are for changes made to Internal Revenue Manual 11.3.5, Fees on October 18, 2021, and include:

  • Increased IRS FOIA fees for search, review and duplication efforts
  • Updated search fees for certain types of FOIA requester categories
  • Updated ways to submit requests

Many types of IRS records are available through routine procedures designed to make access quick and easy. No Freedom of Information Act (FOIA) request is required for these records. Please see the table below for ways to access these frequently requested records.

IRS Routine Access Procedures

Send a completed Form 4506 to the address provided in the form’s instructions to receive copies of your tax returns as originally filed. IRS charges a fee of $50.00 for each copy provided. Call the IRS Forms hotline at 800-829-3676 if you need a Form 4506 mailed to you

A transcript of your account or return is free and may substitute in some situations for a copy of an original return. For example, colleges and loan originators generally accept IRS transcripts.

  • Use the Get Transcript tool.
  • Send a completed Form 4506-T. In addition to the tax return and account transcripts available through the Get Transcript tool, you may also request wage and income transcripts and a verification of non-filing letter.
  • Call 

If you are working with an IRS employee on an open case, you may request information from the case file (such as copies of workpapers or other records) directly from the IRS employee assigned to the matter.

  • Contact the Tax Exempt/Government Entities Hotline at 877-829-5500.
  • Send a completed Form 4506-A to the address printed on the form.
      • Copies of approved applications for tax exempt status are also obtained via Form 4506-BPDF.
    • Form 8871 and Form 8872 are available online at www.IRS.gov/polorgs
    • Form 990 series returns are available online at Tax Exempt Organization Search (TEOS), http://IRS.gov/teos.
    • Form 990-N (e-Postcard) annual electronic notice is available for inspection at http://IRS.gov/teos.
  • Some employee plan information is available online through private research services like FreeERISA.com
  • Tax Court opinions aren't IRS records.
  • Request copies to U.S. Tax Court, 400 Second Street, NW, Washington, DC 20217.
  • Available through public legal research or library services. Opinions issued since 1995 can be retrieved from the Tax Court's opinions search page.

For records not listed here