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.
For records not listed here
IRS Routine Access Procedures
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.
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.
Practitioners must submit a request for this listing. Refer to the sample CAF Client Listing Request.
- 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-A.
- Forms 990 are available online through GuideStar.org, a privately funded database of nonprofit organizations.
- 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 Jan. 1, 199 can be retrieved from the Tax Court's opinions search page.
- The IRC isn't an IRS record.
- U.S. House of Representatives: Office of the Law Revision Counsel - United States Code