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21.2.3. Transcripts

21.2.3 Transcripts

Manual Transmittal

August 31, 2023

Purpose

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

Material Changes

(1) IRM 21.2.3.1.6. IPU 23U0159 issued 01-24-2023. Added Learning & Education recently revised the TDS ITM course and moved the Document Locator Number lesson into its own module, Course #12199a.

(2) IRM 21.2.3.1.6. IPU 23U0736 issued 06-15-2023. Explained the current situation with the TDS tutorial and its availability.

(3) IRM 21.2.3.1.6. IPU 23U0874 issued 08-07-2023. Updated the Note about the TDS tutorial as the programming change successfully occurred and the tutorial was restored.

(4) IRM 21.2.3.2. IPU 22U1054 issued 10-28-2022. Added a sentence indicating how invalid TINs display.

(5) IRM 21.2.3.2.3. IPU 23U0669 issued 05-30-2023. Added a paragraph about how stock ownership percentage displays for Form 1120-S Schedule K-1.

(6) IRM 21.2.3.3.1. IPU 22U1054 issued 10-28-2022. Added the SOR Mailbox delivery method for e-Services users.

(7) IRM 21.2.3.3.1. IPU 22U1177 issued 12-07-2022. Throughout IRM, revised the May date when wage and income transcripts are available in 2023.

(8) IRM 21.2.3.3.2. IPU 22U1054 issued 10-28-2022. Added a paragraph addressing the number of documents limit for the wage and income transcript.

(9) IRM 21.2.3.3.2. IPU 23U0034 issued 01-03-2023. Added a link to an example of the letter the taxpayer sees when requesting wage and income transcripts greater than the application allows.

(10) IRM 21.2.3.3.2. IPU 23U0874 issued 08-07-2023. Added content about the user not being able to have the transcript mailed to an alternate address.

(11) IRM 21.2.3.3.2.1. IPU 23U0072 issued 01-09-2023. Added ITIN as taxpayers can use Get Transcript Online if they have an ITIN.

(12) IRM 21.2.3.3.2.1. IPU 23U0686 issued 06-02-2023. Revised a paragraph as IRS no longer accepts usernames to access Get Transcript Online.

(13) IRM 21.2.3.3.2.2. IPU 23U0159 issued 01-24-2023. Revised to refer to the application for the authentication prompts.

(14) IRM 21.2.3.3.2.2. IPU 23U0669 issued 05-30-2023. Added the transcripts available and how they are received.

(15) IRM 21.2.3.3.2.2. IPU 23U0874 issued 08-07-2023. Added content about the user not being able to have the transcript mailed to an alternate address.

(16) IRM 21.2.3.3.3. IPU 23U0669 issued 05-30-2023. Added the mailing time of the transcripts and the availability of the system.

(17) IRM 21.2.3.5.1. IPU 23U0310 issued 02-27-2023. Removed the NOTE prohibiting faxing to a mobile device. PGLD has no specific privacy policy prohibiting faxing to such a device.

(18) IRM 21.2.3.5.1. IPU 23U0760 issued 06-21-2023. Added restrictions on what can be provided for those calling in response to Letter 12C. Content also duplicated in IRM 21.2.3.5.7.

(19) IRM 21.2.3.5.3.2. IPU 23U0310 issued 02-27-2023. Removed the procedure to inform the caller of the delivery timeframe for mailing and the e-Services SOR mailbox as the procedure is in IRM 21.2.3.7. Added it is not necessary to repeat back the Short ID/username for additional clients in the same contact.

(20) IRM 21.2.3.5.9.1. IPU 22U1073 issued 11-07-2022. Added a procedure to verify with the caller the accuracy of the transcripts in the product queue. Procedure also added to IRM 21.2.3.5.9.2.

(21) IRM 21.2.3.5.9.2. IPU 22U0986 issued 10-04-2022. Added information from transcripts cannot be provided verbally for TPP cases.

(22) IRM 21.2.3.5.9.2. IPU 23U0072 issued 01-09-2023. Added ITIN as taxpayers can use Get Transcript Online if they have an ITIN.

(23) IRM 21.2.3.5.9.2. IPU 23U0736 issued 06-15-2023. Clarified the IVR and Get Transcript by Mail only offer tax return and tax account transcripts and Form 4506-T offers all transcript types.

(24) IRM 21.2.3.5.9.2. IPU 23U0760 issued 06-21-2023. Replaced the existing TPP paragraph with a new one and linked to broad information about the program.

(25) IRM 21.2.3.5.9.2.1. IPU 22U1134 issued 11-30-2022. Added an additional verification for the unmasked wage and income transcript.

(26) Editorial changes made throughout to correct hyperlinks, conform to plain writing standards, and reformat to improve readability and clarity.

Effect on Other Documents

IRM 21.2.3, Systems and Research Programs - Transcripts, dated September 6, 2022 (effective October 3, 2022), is superseded. The applicable changes from IRM Procedural Updates (IPUs) issued between October 4, 2022 and August 7, 2023 have been incorporated into this IRM: 22U0986 dated 10/4/2022, 22U1054 dated 10/28/2022, 22U1073 dated 11/7/2022, 22U1134 dated 11/30/2022, 22U1177 dated 12/7/2022, 23U0034 dated 1/3/2023, 23U0072 dated 1/9/2023, 23U0159 dated 1/24/2023, 23U0310 dated 2/27/2023, 23U0669 dated 5/30/2023, 23U0686 dated 6/2/2023, 23U0736 dated 6/15/2023, 23U0760 dated 6/21/2023, 23U0874 dated 8/7/2023.

Audience

Wage and Investment Accounts Management employees.

Effective Date

(10-02-2023)

Joseph Dianto
Director, Accounts Management
Wage and Investment Division

Program Scope and Objectives

(1) Purpose: IRS assistors use the Transcript Delivery System (TDS) application to generate transcripts to meet the needs of the customer. The purpose of this IRM is to provide policy and procedural guidance to all Accounts Management (AM) assistors who fulfill these transcript requests.

(2) Audience: The audience of this IRM is AM assistors.

(3) Policy Owner: The Director of Accounts Management is the policy owner. Electronic Products & Services Support (EPSS) manages the programing/systemic component of the TDS application.

(4) Program Owner: Policy & Procedures BMF (PPB) Specialty Accounts is the TDS policy program owner for AM.

(5) Primary Stakeholders: The primary stakeholders are organizations who heavily utilize the TDS application: Submission Processing and Field Assistance.

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

Background

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

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

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

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

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

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

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

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

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

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

Authority

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

Responsibilities

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

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

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

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

(2) Providing top quality service to taxpayers also includes:

  1. Advising, explaining, and protecting taxpayer rights, as applicable, during your contact with taxpayers; see IRM 21.1.3.1.7, Overview.

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

(3) The Taxpayer Bill of Rights (TBOR) lists rights already existing in the tax code. The TBOR are ten, fundamental rights stated in simple language. Employees are responsible for being familiar with, and acting in accord with, taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

(4) Accounts Management assistors using TDS are responsible for processing transcript requests in accordance with the policies and procedures contained within this IRM.

(5) The Program Manager is responsible for ensuring this IRM is kept current and timely submitted for publishing. There is also the responsibility to collaborate with Learning & Education to revise the TDS ITM training course and to work with the SERP staff on changes to the TDS web page.

(6) The Director of Accounts Management has overall responsibility for the policy related to this IRM.

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

Program Controls

(1) Program effectiveness is determined by Accounts Management employees successfully using the IRM to meet the transcript needs of the customer. This can include referring the customer to self-help methods to obtain the transcript as well as the assistor generating the transcript for the customer.

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

Terms/Definitions/Acronyms

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

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

  • Transcript Delivery System (TDS) - An application used to electronically request transcripts. TDS offers multiple transcripts with a variety of delivery methods. To obtain TDS access for first-time users, submit a request for TDUS (ESRV-APPL-TDS) through BEARS. Information about BEARS and logging into and out of TDS is found on the SERP Transcript Delivery System (TDS) web page under "Accessing TDS."

  • Secure Object Repository (SOR) Mailbox for e-Services Users - A TDS delivery method available for authorized representatives where a transcript is deposited into the caller’s e-Services Mailbox. IRM 21.2.3.4.4, Secure Object Repository (SOR) Mailbox for e-Services Users, has more information.

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

Related Resources

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

  • Integrated Talent Management (ITM), Course #12199, Transcript Delivery System (TDS), provides an overview of the TDS application and the various menu options. The types of transcripts available, the various delivery methods, how to process transcript requests, letters, and other features is also included in the course. Course #12199a, Transcript Delivery System (TDS) Document Locator Number (DLN), accompanies Course #12199 and is intended only for those serving Individual/IMF taxpayers.  

  • The Transcript Delivery System Course is a tutorial available on the TDS home page. It describes such topics as accessing and using TDS, delivery methods, and products available. The tutorial is owned and maintained by Electronic Products & Services Support (EPSS) and Information Technology.

    Note: The tutorial was removed and replaced with a tutorial for e-Services TDS users. The correct tutorial was restored on July 23, 2023.

  • Technical Communication Document (TCD) 0040 - Transcript Requests, is a job aid consolidating information from IRMs. It provides targeted links to specific IRM content related to transcript requests.

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

  • The Transcript Delivery System (TDS) web page on SERP contains information on user roles, gaining access to TDS, print settings, transcript and cover letter examples, and other useful content. TDS Application Changes links to several pages explaining the new look and functionality of TDS effective September 26, 2021.

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

Types of TDS Transcripts

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

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

(3) There are five types of transcripts available through TDS:

  • Tax Return.

  • Tax Account.

  • Wage and Income.

  • Record of Account.

  • Verification of Non-Filing Letter.

Note: TDS cannot be used to provide tax account transcripts, wage and income transcripts, or verification of non-filing letters for invalid taxpayer identification numbers (TINs). Invalid TINs display an asterisk (*) following the last digit of the TIN.

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

(4) TDS transcripts only display up to three Schedule Cs since Submission Processing Data Conversion Operation (DCO) only transcribes up to three Schedule Cs. When more than three Schedule Cs are associated with the return, Document Perfection Operation (DPO) will combine/consolidate the data for the remaining Schedule Cs to ensure the totals are completely transcribed.  

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

(6) Examples of all TDS transcripts are found on the Transcript Delivery System (TDS) web page under TDS Transcript Examples.

(7) Refer to IRM 21.2.3.3.1, Assistance Provided through the 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) The tax return transcript is ordered when the taxpayer needs a computer printout of their tax return. Some reasons may include, but are not limited to:

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

  • Meet documentation requirements for social services.

  • Respond to a notice from the IRS.

  • File an amended return.

  • Obtain financing for a mortgage.

  • Obtain a lien release.

  • Personal reasons.

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

  • Type of return filed.

  • Filing status.

  • Tax shown on return.

  • Adjusted gross income.

  • Mortgage interest.

  • Real estate tax deduction.

  • Taxable income.

  • Number of exemptions.

  • Federal income tax withheld.

  • Earned income credit.

  • Self-employment income and tax.

  • Tax due per return.

  • Refund per return.

  • Refundable credits.

  • Total income.

  • Business expenses.

  • Wages paid.

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

(4) TDS is programmed to display only four dependents. Taxpayers with more than four dependents may believe the preparer did not include all dependents on the return. Before referring the taxpayer back to the preparer, verify the actual dependents submitted on the return.

(5) Tax return transcripts 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.

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

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

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

Tax Account Transcript

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

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

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

  • Payment history.

  • Account history, such as penalty and interest assessed.

  • Refund history.

  • Verification of extension.

  • In response to a notice.

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

  • Payment history, including payment transfers and overpayment credits.

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

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

  • Interest assessed.

  • Balance due with accruals.

  • Adjusted gross income.

  • Taxable income.

  • Refundable credits allowed.

  • Return received date.

Wage and Income Transcript

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

  • W-2 Series forms.

  • 1098 Series forms.

  • 1099 Series forms.

  • Form 5498, IRA Contribution Information.

(2) Wage and income transcripts are ordered when the taxpayer wants income documentation. Some reasons may include, but are not limited to:

  • Answer a notice.

  • File their tax return.

  • Personal record of income.

  • Employment verification.

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

  • Wage and salary income.

  • Federal income tax withholding.

  • Mortgage interest paid.

  • Distributions of retirement income.

  • Gross proceeds from stock/bond transactions.

  • Gross income from non-employee compensation.

  • Interest income.

  • Dividend income.

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

(4) For tax years 2020 and 2021, the wage and income transcript displays an incorrect stock ownership percentage of zero for Form 1120-S Schedule K-1, Shareholder's Share of Income, Deductions, Credits, etc. This is due to an e-file (MeF) record layout update. It cannot be fixed as the files cannot be re-run.

Record of Account

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

(2) Taxpayers usually request record of account transcripts 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 the IRS does not have a record of an IMF return processed for the requested period. This letter does not provide any status of the taxpayer’s filing requirement.

(2) Taxpayers usually request the VNF letter to apply for:

  • Certain state-backed mortgage loans.

  • Low income housing certification.

  • Low income medical assistance.

  • Other federal or state funded programs.

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

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

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

(4) Occasionally, circumstances prevent a VNF letter from being provided. Instead, a substitute product is generated in the form of a TDS letter. Identity theft and the Economic Impact Payment are two such topics where TDS Letter 3538 is used as a substitute for the VNF letter. IRM 21.2.3.5.8.4.5, Verification of Non-Filing Letter for Identity Theft, and paragraphs 10 and 11 in IRM 21.2.3.5.7, Transcript Restrictions and Special Handling, explain why this letter is needed to fulfill the customer’s request.

Transcript Systems and Forms

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

  • Assistance Provided through the Transcript Delivery System.

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

  • Interactive Voice Response (IMF only).

  • Form 4506 Series.

(2) TDS was programmed in September 2018 to create a new transcript. The programming masks Personally Identifiable Information (PII) from all IMF transcripts to protect and secure taxpayer information. The same programming was done in December 2020 for BMF transcripts. This programming changes the formatting/appearance of the transcript relating to PII content but maintains the full display of financial amounts, thus still giving the financial data needed for such purposes as income verification for loans or college financial aid. No programming change was made to internal IDRS transcripts (TRDBV, IRPTRW, etc.). The IRS policy is to provide only the masked transcript to the taxpayer. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) On the masked transcript, some PII is entirely removed, such as the taxpayer’s city, state, and zip code, while other PII is shortened, such as displaying only the last four digits of the taxpayer’s SSN or EIN. The Transcript Delivery System (TDS) web page on SERP has a TDS Masked Transcripts section containing the transcript display criteria and other information about this initiative.

(4) Masked and unmasked transcript requests cannot be combined in the same transaction. Separate transactions must be completed for masked transcripts and for unmasked transcripts.

Example: The caller is receiving an unmasked wage and income transcript and a masked record of account transcript. Fully process the unmasked transcript transaction and then start a new transaction for the masked transcript. Ensure the correct radio button is selected (Mask or Unmask) at the top right of the Taxpayer Information page.

(5) As part of the TDS programming changes, a Customer File Number (CFN) field was added. This is an optional field allowing up to 10 numeric characters to populate on the transcript. The CFN is a unique number created by the lender, college, or other third-party to assist them in better associating the masked transcript to the taxpayer. For example, the bank provides the loan number to the taxpayer and requests the number appear on the transcript. The CFN is not searchable in any IRS system. It cannot be a Taxpayer Identification Number (TIN). Form 4506-T, Request for Transcript of Tax Return, Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript, Get Transcript (Online and Mail), and the Interactive Voice Response (IVR) all accommodate the entry of a CFN.

(6) The assistor must be familiar with the transcript 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 21.3.6.4.7.1, Non-Receipt, Incorrect, or Loss of Form W-2, Form 1099, and Form 1098- Information Returns, for wage and income document options.

Assistance Provided through the Transcript Delivery System

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

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

(3) The following transcripts are available using TDS.

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

Transcript

IMF

BMF

Tax Return

Available for the current year and returns processed during the prior three processing years. For return processing times, refer to the Tax Return Transcript Availability chart on the TDS web page.

Available for Form 1065, Form 1120, Form 1120-H, Form 1120-L, and Form 1120-S for the current year and returns processed during the prior three processing years.

Tax Account

Available for any account active or on retention on the Master File (appears on IMFOLI).

Available for any account active or on retention on the Master File (appears on BMFOLI).

Wage and Income

Available for the current and nine prior tax years. Complete income information may not display until all the earnings are reported. TDS can only retrieve 999 wage and income documents per request.

Note: A wage and income transcript requested for the current processing year is not available in TDS until May 21, 2023; see IRM 21.2.3.5.7(16), Transcript Restrictions and Special Handling.

Not available.

Record of Account

Available for the current and three prior tax years.

Available for Form 1065, Form 1120, Form 1120-H, Form 1120-L, and Form 1120-S for the current and three prior tax years.

Verification of Non-Filing

Available for the current and three prior tax years. For older tax years, taxpayers can submit Form 4506-T, following the form instructions.

Not available.

(4) TDS limits the wage and income transcript to 999 income documents per request. The Secure Mailbox, Secure Object Repository (SOR) Mailbox for e-Services users, and On-Line delivery methods file capacity can accommodate this quantity of documents. The Postal Mail delivery method is limited to 15 double-sided pages. If the number of documents exceeds the page limit, no transcript is mailed. When the primary delivery method fails, TDS defaults to the alternate delivery method. There are options to providing complete income information through the primary delivery method:

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

  2. Input separate tax years for each form.

Note: A wage and income transcript requested for the current processing year is not available in TDS until May 21, 2023; see IRM 21.2.3.5.7(16), Transcript Restrictions and Special Handling.

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

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

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

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

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

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

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

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

(6) Get Transcript and the Interactive Voice Response (IVR) transcript availability is restricted if any of the identity-theft indicators in (5) are present for the tax year requested. For Get Transcript Online, no transcript is generated. Taxpayers receive a letter, appearing online, advising them to contact Identity Theft toll-free. For Get Transcript by Mail and the IVR, taxpayers receive the 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 letter, appearing online, stating 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 at any time on IRS.gov. Get Transcript is not offered for BMF. This application provides two options – a view Online option and a Mail option. Get Transcript only offers masked transcripts.

  • Get Transcript Online allows the taxpayer to view, download, or print any of the posted transcripts (tax return, tax account, wage and income, record of account, verification of non-filing letter). It is offered only in English. IRM 21.2.3.3.2.1, Get Transcript Online through IRS.gov, has more information.

  • Get Transcript by Mail allows the taxpayer to request either a tax return or tax account transcript. The transcript is mailed to the address of record. The taxpayer cannot enter a different mailing address. It is offered in English and Spanish. IRM 21.2.3.3.2.2, Get Transcript by Mail through IRS.gov, has more information.

(2) If an identity-theft indicator is present for the tax year requested, Get Transcript Online will generate a letter, appearing online, advising the taxpayer to contact Identity Theft toll-free. No transcript is provided. For Get Transcript by Mail, taxpayers receive the letter in the mail and no transcript. The letter advises them to contact Identity Theft toll-free.

(3) Transcript availability for both options is outlined below.

Note: See (4) for the wage and income transcript documents restriction.

Transcript

Get Transcript Online

Get Transcript by Mail

Tax Return

Available for the current and three prior tax years.

Available for the current and three prior tax years.

Tax Account

Available for the current and nine prior tax years.

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

Available for the current and three prior tax years.

Wage and Income

Available for the current and nine prior tax years.

Not available.

Record of Account

Available for the current and three prior tax years.

Not available.

Verification of Non-Filing

Available for the current and three prior tax years.

Note: Not available until June 15 for the current tax year.

Not available.

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

Note: A wage and income transcript is not available until May 21, 2023, for the current processing year. The transcript will display a message of “No record of return filed” instead of displaying actual wage and income information. 

(4) Wage and income transcripts available through Get Transcript Online will only display up to approximately 85 income documents. If the taxpayer has a greater number of documents for the tax year than what the application accommodates, then the transcript will not display. Instead, a message displays online indicating the request cannot be processed and to submit Form 4506-T, Request for Transcript of Tax Return. Information about this limitation has been added to the Get Transcript FAQs page and to the Transcript Types and Ways to Order Them page. An example of the letter is found on the TDS web page.

(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, such as what is needed for the taxpayer to authenticate. The content and its appearance continues to be revised by Information Technology (IT) programmers.

Get Transcript Online through IRS.gov

(1) For taxpayers to use Get Transcript Online, they must have access to the internet and have used an SSN or ITIN to file their return.

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

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

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

(4) Get Transcript Online will direct taxpayers unable to pass authentication to the Mail option. Taxpayers may also submit a Form 4506-T, Request for Transcript of Tax Return, to obtain any of the five transcript types or call the IVR (800-908-9946) to request a tax return or tax account transcript.

(5) Secure Access Digital Identity (SADI) replaced Secure Access authentication on November 14, 2021. New Get Transcript Online users must register with ID.me, an IRS technology provider. Existing users had the option to continue with their usernames or register with ID.me. As of June 2, 2023, the IRS no longer supports usernames. Those without an ID.me account must create a new account to access Get Transcript Online.

Get Transcript by Mail through IRS.gov

(1) Access to the internet and a brief authentication is required for taxpayers to use Get Transcript by Mail. The authentication prompts appear once the taxpayer enters the application.

Note: The IRS2Go app cannot be used to obtain a transcript and is not part of the authentication process.

(2) After successfully authenticating, the user must select the type and year of transcript being requested. Only tax return and tax account transcripts are available. The transcript is mailed to the address of record and received in 5-10 calendar days. The taxpayer cannot enter a different mailing address.

Interactive Voice Response

(1) The Interactive Voice Response (IVR) is an automated system available anytime for IMF taxpayers to have tax return and tax account transcripts mailed to their address of record; to be received within 5-10 calendar days. These transcripts are available for the current and three prior tax years. The IVR only offers masked transcripts.

(2) Taxpayers access the IVR by calling 800-908-9946 and following the authentication prompts:

  • 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 receives 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.

(2) The products available, the IRS processing time, and specific instructions for completing and submitting the form, including any applicable fees, is stated on each form. Also included on each form is whether the product can be mailed to a third-party. Additional information is also found in IRM 21.3.6.4.3.1, Return Copy Procedures. Forms include:

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

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

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

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

TDS Transcript Delivery Methods

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

  • Postal Mail.

  • Facsimile.

  • Secure Mailbox for IRS TDS Users.

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

  • On-Line.

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

Postal Mail

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

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

(3) The limitation is 15 double-sided pages.

Facsimile

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

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

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

Secure Mailbox for IRS TDS Users

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

(2) The transcript is delivered to the secure mailbox when:

  • Secure mailbox is selected as the primary delivery method.

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

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

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

(1) Authorized representatives can create an e-Services account to receive a Secure Object Repository (SOR) Mailbox where IRS products can be deposited into, including TDS transcripts. E-Services has information about the process and a link to Access SOR. Users can access their SOR mailbox and view and download the transcript. The transcript remains in the mailbox for 30 business days if unread, and for three business days if read.

Note: E-Services SOR is not intended for the IMF or BMF taxpayer; see IRM 3.42.8.7, Transcript Delivery System (TDS), for the SOR audience. IMF taxpayers can register for Get Transcript Online to access their own transcripts online. BMF taxpayers do not currently have an equivalent option to access their transcripts online.

(2) Secure Access Digital Identity (SADI) replaced the existing Secure Access authentication on July 25, 2022. Those who registered for a SOR mailbox after the transition must establish an alphanumeric identity code called a Short ID. Those who registered for a SOR mailbox before the transition can continue to use their existing username or they can register for a Short ID.

(3) TDS makes three attempts to deliver the transcript to the SOR mailbox within a 45-minute period. If the initial attempt to deliver the transcript is unsuccessful within the first 15 minutes, TDS makes two additional attempts, spaced 15 minutes apart, before attempting to deliver the transcript via the alternate delivery method. If unsuccessful, this cycle can be repeated three times within 48 hours. Although callers often receive the transcript in their mailbox within the first 45 minutes, it can take up to 48 hours for the transcript to be deposited. Secure Mailbox for IRS TDS users mirrors the SOR Mailbox for e-Services users as the transcript is deposited directly into the user’s mailbox.

(4) The e-Services SOR mailbox is specific to the individual user and may not be accessed by others. The user cannot request a transcript be deposited into another e-Services user’s SOR mailbox. The transcript can only be deposited into the e-Services SOR mailbox belonging to the caller.

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

On-Line

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

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

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

Fulfilling Transcript Requests

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

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

  • Conduct full authentication.

  • Identify the purpose for the transcript.

  • Identify what type of transcript is needed.

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

  • Identify any account issues on IDRS or AMS prohibiting the issuance of a transcript.

  • Determine the delivery method.

  • Process the transcript request.

  • Advise the taxpayer of the delivery timeframe.

  • Update AMS history as required.

  • Complete contact closure.

Disclosure Requirements

(1) Disclosure has a resource page, Disclosure and Privacy Knowledge Base Site, offering information on multiple topics, including who can access tax data through the "Access and Authorization" link. If you still have disclosure questions after reviewing the information on this site, consult with your lead or manager. Disclosure has a Help Desk, and the number can be found under "Disclosure Basics and Contacts," "Contact Disclosure."

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

(2) Taxpayers or authorized representatives may ask for information contained on a TDS transcript or internal IDRS transcript to be provided verbally instead of asking to receive the transcript. Refer to IRM 21.1.3.2.3(10), Required Taxpayer Authentication, for such requests.

(3) There are restrictions on providing information verbally and in transcript form for those calling in response to receiving Letter 12C, Individual Return Incomplete for Processing: Forms 1040 & 1040-SR. Refer to paragraph 5 in IRM 21.6.3.4.2.3, Estimated Tax (ES).

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

(5) The transcripts the IRS provides are masked. The IRS policy is to provide only the masked transcript to the taxpayer. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) Wage and income transcripts are specific to the individual taxpayer and not to both spouses, see IRM 11.3.2.4.1, Individuals.

  • 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.

(7) 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.

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

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

  2. ODC does not apply to non-tax matters, such as income verification for mortgage loans.

(9) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ requires adherence to the disclosure procedures found on the Disclosure and Privacy Knowledge Base Site, Faxing page, and in IRM 21.1.3.9, Mailing and Faxing Tax Account Information. Some key procedures include:

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

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

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

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

  5. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(10) 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(9), Required Taxpayer Authentication.

  3. Do not release wage and income transcripts if a third-party provides a prison address. Follow procedures in IRM 5.19.2.6.4.5.7, IMF Response Taxpayer Incarcerated.

Selecting the Type of Transcript

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

  • Are you looking for original return information?

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

  • Do you need a history of payments made?

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

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

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

(2) Based on the taxpayer’s answers, determine which transcript to provide. For a description, review IRM 21.2.3.2, Types of TDS Transcripts. Examples of transcripts are found on the Transcript Delivery System (TDS) web page under TDS Transcript Examples.

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

Selecting a Delivery Method

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

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

(7) Authorized representatives are limited in the number of clients for which transcripts can be requested in a single contact. They are also limited in the number of transcripts received per client in a single contact. The limits are:

  • Up to five clients for which TDS transcripts and/or internal IDRS transcripts are requested.

  • Up to 30 transcripts in total per client. Of this 30, up to 10 can be internal IDRS transcripts.

TDS Transcripts for IMF and BMF Taxpayers

(1) Mailing of TDS transcripts is the delivery method for IMF and BMF taxpayers.

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

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

TDS Transcripts for IMF and BMF Authorized Representatives

(1) For all authorized representatives, mailing and the use of the e-Services Secure Object Repository (SOR) Mailbox are the only delivery options when requesting TDS transcripts for their clients. Encourage them to use the e-Services SOR mailbox instead of having the TDS transcript mailed.

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

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

Reminder: A taxpayer’s death impacts authorizations; refer to IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication, paragraph 2 Caution.

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

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

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

  1. Select Secure Mailbox as the Delivery Method.

  2. Select Postal Mail as the Alternate Delivery Method.

  3. Delete your SEID in the User Name field and input the e-Services Short ID/username provided by the authorized representative.

  4. Repeat back the Short ID/username provided by the authorized representative to ensure transcripts are deposited into the correct SOR mailbox. It is only necessary to repeat back the Short ID/username once for the same authorized representative for subsequent clients in the same contact. Ensure the Short ID/username is always input correctly.

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

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

BMF Masked TDS Transcripts for Authorized Representatives

(1) Authorized representatives can request BMF masked TDS transcripts be placed into their e-Services SOR mailbox.

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

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

IMF Masked TDS Transcripts for Authorized Representatives

(1) Authorized representatives can request IMF masked TDS transcripts be placed into their e-Services SOR mailbox.

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

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

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

IMF Unmasked TDS Transcripts for Authorized Representatives

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

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

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

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

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

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

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

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

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

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Fax Cover Sheets

(1) Make every reasonable effort to protect the security of taxpayer information being faxed. A fax cover sheet is required.

(2) Fax cover sheets are automatically generated when using EEFax. If EEFax is not available, prepare a fax cover sheet manually. Requirements for faxing are found on the Disclosure and Privacy Knowledge Base Site, Faxing 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.

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

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

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

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

    Note: In reference to (2)c, when faxing tax information through a third-party e-fax service provider, written authorization designating the e-fax provider is required; Oral Disclosure Consent cannot be accepted. Refer to the Disclosure and Privacy Knowledge Base Site, Faxing page.

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

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

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

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

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

IRS Electronic Fax System

(1) Enterprise e-Fax (EEFax) is the electronic fax system used by employees to send and receive faxed documents.

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

Use of Letters (Cover Letters) when Mailing a Transcript

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

  • How payments were applied.

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

  • Penalty assessments.

  • Installment agreements.

  • Combined Annual Wage Reporting (CAWR).

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

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

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

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

Transcript Restrictions and Special Handling

(1) TDS generates both masked and unmasked transcripts for BMF and IMF accounts. Refer to IRM 21.2.3.5.9.2.1, IMF Unmasked Transcripts and Referrals, for requests for unmasked IMF transcripts.

(2) Special circumstances may exist on IDRS restricting the issuance of a transcript or requiring additional actions after requesting the transcript. For example:

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

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

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) Occasionally, factors on the account prevent certain transcript requests from fully processing and thus require 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 their filing status to married filing separately for the next tax year. In the meantime, the taxpayer makes estimated tax payments under their own 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 and it does not match the entity filing requirement, e.g., taxpayer files Form 1120-S, U.S. Income Tax Return for an S Corporation, but the requirement is Form 1120, U.S. Corporation Income Tax Return.

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

(5) Return Request and Display (RRD) is a sub-system of Modernized e-File (MeF) which is an internal system storing 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, Refund Inquiry Response Procedures.

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

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

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

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

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

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

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

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

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

(10) This paragraph addresses verification of non-filing letter requests impacted by the Economic Impact Payment (EIP) of 2020. Because the submission of information using the Non-Filers Tool is a return filing, the TDS verification of non-filing letter cannot be provided to taxpayers who applied for the EIP using the Non-Filers Tool. TDS will generate a version of the letter stating, "We're sorry, but we couldn't honor the request for the above taxpayer." Instead, provide TDS Letter 3538. Refer to the SERP TDS web page, Letter 3538, for how to complete the letter and to view a sample letter. This Letter 3538 is only intended for those with no filing requirement and who applied for the EIP. IRM 21.6.3.4.2.13, Economic Impact Payments (EIP), has information about the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and payment. Before providing TDS Letter 3538, verify there is a posted EIP return; refer to IRM 21.6.3.4.2.13, Economic Impact Payments (EIP), to identify these returns. Advise the taxpayer you are providing a substitute letter because applying for the Economic Impact Payment resulted in a Form 1040 tax return being processed by the IRS on their behalf in order to issue the payment.

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

(11) This paragraph addresses verification of non-filing letter requests impacted by the Recovery Rebate Credit of 2021. Eligible individuals with no filing requirement may file a Form 1040 Series return for tax year 2020 to claim a Recovery Rebate Credit if they received a partial EIP or did not receive an EIP at all. IRS.gov has complete information. The TDS verification of non-filing letter cannot be provided to these individuals because a return was processed and TDS will generate a version of the letter stating, "We're sorry, but we couldn't honor the request for the above taxpayer." Instead, provide TDS Letter 3538. Refer to the SERP TDS web page, Letter 3538, for how to complete the letter and to view a sample letter. Provide Letter 3538 only to those with no filing requirement who submitted a return just to claim a Recovery Rebate Credit. Advise the taxpayer you are providing a substitute letter since a tax return was filed.

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

(12) Taxpayers with no filing requirement were encouraged to use the Non-Filers: Enter Payment Info Here Tool on IRS.gov to receive their Economic Impact Payment (EIP). Some taxpayers with filing requirements used the Non-Filers Tool to submit information to receive their EIP despite IRS.gov guidance to file a return instead. Because the submission of information using the Non-Filers Tool is a return filing, these taxpayers were required to file a paper (amended) return; see IRM 21.5.3.4.17, Amended Economic Impact Payment (EIP) Return. When these taxpayers request a TDS tax return transcript or record of account transcript through self-service methods (Get Transcript, IVR, Form 4506-T), the transcript will not reflect the paper (amended) return information filed but rather reflect the data from the return generated using the Tool ($1 taxable interest income, $1 total income, and $1 AGI). Students applying for financial aid through the Department of Education are also impacted and cannot use the IRS DRT tool to complete their application as it will provide data from the return generated through the Tool rather than data from the paper (amended) return they filed. If a taxpayer is calling to request a tax return transcript or record of account transcript, select the TDS DLN Transcript Request link to generate the transcript using the Document Locator Number (DLN) of the paper (amended) return. The transcript can only be mailed to the taxpayer.

Note: Providing a transcript using the DLN is only intended for those who used the Tool and then filed a paper (amended) return. Returns filed using the Tool can be identified with $1 taxable interest income, $1 total income, and $1 AGI, per IRM 21.6.3.4.2.13, Economic Impact Payments (EIP).

Note: If you receive an error when trying to generate a transcript using the DLN, such as "No transcript data found," it’s because the amended return was processed as a TC 977 rather than as a TC 976. Provide Letter 6504, Transcript of Tax Return, if the return is on CII, or provide CC TRDBV if the return is not on CII. For record of account transcript requests, in addition to providing the Letter 6504 or the CC TRDBV, also provide a TDS account transcript through the Request Transcript link. Letter 6504 instructions are in IRM 21.2.3.5.7.2, Letter 6504. The CC TRDBV must be masked following Masking Criteria and Field Display. These products can only be mailed to the taxpayer.

(13) Taxpayers who used the Child Tax Credit Non-filer Sign-up Tool and later filed a paper (amended) return to report income should not request TDS tax return or record of account transcripts through self-service methods (Get Transcript, IVR, Form 4506-T). These transcripts will not reflect the paper (amended) return information but will reflect the data from the return generated using the Tool. Students applying for financial aid through the Department of Education are also impacted and cannot use the IRS DRT as it will provide data from the return generated through the Tool and not from the paper (amended) return. If a taxpayer is requesting a tax return or record of account transcript, select the TDS DLN Transcript Request link to generate the transcript using the Document Locator Number (DLN) of the paper (amended) return. The transcript can only be mailed to the taxpayer.

Note: If you receive an error when trying to generate a transcript using the DLN, such as "No transcript data found," it’s because the amended return was processed as a TC 977 rather than as a TC 976. Provide Letter 6504, Transcript of Tax Return, if the return is on CII, or provide CC TRDBV if the return is not on CII. For record of account transcript requests, in addition to providing the Letter 6504 or the CC TRDBV, also provide a TDS account transcript through the Request Transcript link. Letter 6504 instructions are in IRM 21.2.3.5.7.2, Letter 6504. The CC TRDBV must be masked following Masking Criteria and Field Display. These products can only be mailed to the taxpayer.

(14) When a student has filed an amended return (1040-X) and requests a transcript to complete an application for financial aid, see IRM 21.2.1.61.4, Amended Returns. If this involves the student’s use of either the Non-Filers: Enter Payment Info Here Tool or the Child Tax Credit Non-filer Sign-up Tool on IRS.gov, refer to paragraphs 12 and 13, respectively.

(15) Some students applying for financial aid through the Department of Education filed their 2020 return prior to the enactment of the American Rescue Plan. The IRS then made adjustments to their income based on the unemployment compensation exclusion. The Department of Education has advised students having any financial changes which may impact their aid to contact their school’s financial aid office. Students may request a record of account transcript, or if they prefer, a tax return transcript and a tax account transcript. Students should be using self-service methods to obtain the transcripts: Form 4506-T, Get Transcript , and the IVR. More information on this legislation and IRS actions taken on the impacted returns is found on IRS.gov.

(16) A wage and income transcript is not available in TDS until May 21, 2023, for the current processing year. A wage and income transcript requested prior to May 21 will display a message of “No record of return filed” instead of displaying actual wage and income information.  Encourage the taxpayer to contact the IRS after May 21. If the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, then provide CC IRPTRW by using the IAT QCC Tool to access, grab, sanitize, and print. Complete income information may not display on the transcript until all earnings are reported.

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

(17) For tax year 2020 and 2021, Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments, is not available through a wage and income transcript in TDS. When requesting "ALL FORMS," there will be no Form 1099-H displaying on the transcript. If Form 1099-H is requested as an individual form, the transcript will display a message of "Form 1099-H not valid for Tax Period Requested." Refer to IRM 21.6.3.4.2.9.5, Health Coverage Tax Credit (HCTC) - Inquiries, for how to address requests for the form.

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

(19) If the taxpayer requests a date stamp on a transcript, explain 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.

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

(21) Authorized representatives are limited in the number of clients for which transcripts can be requested in a single contact. They are also limited in the number of transcripts received per client in a single contact. The limits are:

  • Up to five clients for which TDS transcripts and/or internal IDRS transcripts are requested.

  • Up to 30 transcripts in total per client. Of this 30, up to 10 can be internal IDRS transcripts.

(22) There are restrictions on providing information verbally and in transcript form for those calling in response to receiving Letter 12C, Individual Return Incomplete for Processing: Forms 1040 & 1040-SR. Refer to paragraph 5 in IRM 21.6.3.4.2.3, Estimated Tax (ES).

Letter 1722(IO)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  6. Enter the tax year.

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

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

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

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

Letter 6504

(1) To generate Letter 6504, do the following:

  1. Access the PDF version of Letter 6504, Transcript of Tax Return, from the Publishing site.

  2. Enter the Request and Response dates based on when the initial transcript request was made and the date the letter was provided. Both fields have a dropdown calendar.

  3. Enter the Customer file number if one was provided.

  4. Enter the last four digits of the taxpayer’s TIN in the Taxpayer ID number field. Keep the Xs as placeholders for masked digits and delete the Ns. Delete the brackets.

  5. Follow Masking Criteria and Field Display for the Name and Address line 1 fields. Delete Name, Address line 1, and the brackets.

  6. Enter the tax year. Delete the Ys and brackets.

  7. Complete the remaining rows, as applicable, following Masking Criteria and Field Display. Delete the Ns and brackets when entries are made in those fields.

  8. Once completed, select the Print Form tab at the top of the page to print. This letter can only be mailed to the taxpayer.

(2) If you need to enter dependents or additional information, Letter 6504 has two selectable paragraphs. Access these paragraphs through the Show Selectable Paragraph Pages tab. Check the box by the appropriate paragraph and the paragraph is added to the bottom of the letter for you to complete. Follow Masking Criteria and Field Display, for how to display the dependent name and TIN.

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:

(2) Submission Processing (SP) receives transcript requests on the Form 4506 Series. SP will not fulfill requests when their research shows identity-theft indicators are present for the tax year requested. The taxpayer is mailed Form 14611, RAIVS/IVES Additional Actions Needed, instructing the taxpayer to call the Identity Theft toll-free number. The original form the taxpayer submitted is not enclosed with Form 14611. More information on SP procedures is found in IRM 3.5.20.2.8.1, Identity Theft Indicator.

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 their 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.

(3) If the taxpayer is in receipt of Form 14611 and:

  • Submitted Form 4506, Request for Copy of Tax Return, 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 self-help methods such as Get Transcript, the IVR, or by submitting/resubmitting the Form 4506 Series.

(4) If the taxpayer requests transcripts be sent to a third-party, apologize and explain 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, provide the following information: “In cases of identity theft, the financial community has been made aware we will only release transcripts to the taxpayer. A mortgage company or lender does not need to obtain the transcript directly from the IRS.” See Regulation 12 CFR § 1026.43(c)(4).

(5) If the taxpayer indicates receipt of a transcript they did not request, probe to determine if their spouse or someone who is authorized (such as a tax professional) could have requested the transcript. If the taxpayer indicates no one requested the transcript on their behalf, see IRM 25.23.12.4.5.1, Transcript NOT Requested - Taxpayer Claims Identity Theft.

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

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

(7) If the taxpayer requests a transcript of a fraudulent tax return, see IRM 25.23.12.5, 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 on IRS.gov.

Authentication Procedures for Identity Theft

(1) Conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication, and high-risk disclosure as outlined in IRM 21.1.3.2.4, Additional Taxpayer Authentication. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Reminder: A third-party, such as a tax professional with a Power of Attorney, can contact Identity Theft toll-free to request a transcript when a TDS letter instructs their 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, 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. Advise the taxpayer an appointment is necessary for TAC assistance. Provide the taxpayer with the toll-free number to request an appointment, 844-545-5640. Inform the taxpayer the appointment date may not be immediate depending on office availability. Document the failed authentication attempt and TAC referral in AMS.

Note: Do not direct the taxpayer to request the transcript through self-help methods such as Get Transcript, the IVR, or by submitting/resubmitting the Form 4506 Series.

(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, for the transcript types.

(2) CC ENMOD will show identity-theft accounts affected by tax year. If the request is for a tax year not affected by identity theft, follow normal transcript procedures as outlined in IRM 21.2.3.5.9.2, IMF Transcript Ordering, beginning with paragraph 7. However, if you suspect identity theft may have affected a tax year (e.g., address discrepancy, TC 976), follow IRM 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved Identity Theft.

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

Accounts with Suspected or Open/Unresolved Identity Theft

(1) Suspected identity theft is when either the taxpayer or the IRS suspects identity theft has occurred:

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

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

(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.

(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.

Type of Transcript Requested for Identity-Theft Accounts

(1) Refer to the respective sections below based on the type of transcript requested:

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.

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

Tax Return Transcript for Identity Theft

(1) A tax return transcript can be provided 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 Inventory (CII) to locate the return. If the return is found, follow IRM 21.5.1.5.5, Processing/Reprocessing CII Tax Returns, to have the return reprocessed. If the return is not found on CII, 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, Refund Inquiry Response Procedures. A TDS transcript cannot be provided until the TC 150 or TC 976 is posted to the account.

(2) TDS will generate a tax return transcript for either the TC 150 or the TC 976 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, use the DLN of the TC 976 MFT32 return.

(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. If the taxpayer is the filer of the TC 150 return, input the TC 150 DLN.

  2. If the taxpayer is the filer of the TC 976 return, input the TC 976 DLN.

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

Caution: Enter the SSN and DLN carefully. Consider using "cut & paste" to enter the SSN and DLN. The transcript will not properly generate with an incorrect entry.

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

Note: Advise the taxpayer this is an alternative transcript and displays information differently than the typical tax return transcript due to programming limitations. Entity, or other third-party information, such as an entity’s name and address, and dependents’ names, may not show on the TRDBV transcript. Refer to IRM 21.2.3.5.3.3 #, Internal IDRS Transcripts for All Callers, to determine the delivery method for the CC TRDBV.

Reminder: Refer to the Internal IDRS Transcripts web page on SERP for masking Personally Identifiable Information (PII).

(6) 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) were 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 the tax return transcript will not show amendments or adjustments.

(3) Refer to IRM 21.2.3.5.3, Selecting a Delivery Method, to determine the delivery method.

(4) 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 Form W-2, Wage and Tax Statement, is fabricated and filed to support refund fraud or when the Form W-2 reports "real" wages earned by someone working under the SSN. Either of these types of identity theft may appear as unreported income under the victim's account.

(2) Identifiers of wage and income-related identity theft include any of the following:

  • 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 belonging to the owner of the SSN, and the identity thief can only receive the wage and income information belonging to the identity thief. If the identity thief establishes they earned the income reported under someone else’s SSN, only the wage and income information for those particular information returns may be released to the individual who earned the income. If the SSN owner states the income information suspected to be earned by another individual is actually their income and wants the information, see paragraph 5 in IRM 11.3.2.4.1.2, Identity Theft and Access to Tax Returns and Information Returns.

(4) TDS wage and income transcripts can be provided when they contain ONLY the SSN owner’s information. Since TDS cannot filter or remove selected document information, provide CC IRPTRW instead. Remove all information which is not the SSN owner’s information. Refer to IRM 21.2.3.5.3.3 #, Internal IDRS Transcripts for All Callers, for delivery methods.

Note: Refer to the Internal IDRS Transcripts web page on SERP for masking Personally Identifiable Information (PII). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Caution: Never disclose the name and/or address of the individual using the SSN to the owner of the SSN.

(5) 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. If the taxpayer is the filer of the TC 150 return, input the TC 150 DLN.

  2. If the taxpayer is the filer of the TC 976 return, input the TC 976 DLN.

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

Caution: Enter the SSN and DLN carefully. Consider using "cut & paste" to enter the SSN and DLN. The transcript will not properly generate with an incorrect 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. Refer to IRM 21.2.3.5.3.3 #, Internal IDRS Transcripts for All Callers, for delivery methods.

Reminder: Refer to the Internal IDRS Transcripts page on SERP for masking Personally Identifiable Information (PII).

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

Verification of Non-Filing Letter for Identity Theft

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

(2) Current TDS programming does not offer a masked Letter 3538 nor does it have a field to enter a Customer File Number. See Letter 3538 to generate TDS Letter 3538.

(3) Provide TDS Letter 3538 to the taxpayer via postal mail.

(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:

(2) Instructions for Practitioner Priority Service (PPS) assistors are not provided in this IRM. Refer to IRM 21.3.10.4.4, Transcript Requests.

BMF Transcript Ordering

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

(2) If the taxpayer does not want to submit Form 4506-T, conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication. If the taxpayer cannot pass authentication, instruct the taxpayer to obtain their tax documents and personal information, then call the IRS back. If the taxpayer still cannot authenticate, instruct the taxpayer to submit Form 4506-T, per IRM 21.1.3.2.3(9)(NOTE), Required Taxpayer Authentication. If the taxpayer requests expedited service, advise the taxpayer an appointment is necessary for TAC assistance. Provide the taxpayer with the toll-free number to request an appointment, 844-545-5640. Inform the taxpayer the appointment date may not be immediate depending on office availability. Document the failed authentication attempt and TAC referral in AMS.

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

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

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

Note: For Large Corp Program customers, see IRM 21.2.3.5.7(20), Transcript Restrictions and Special Handling.

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

(5) Authorized representatives are limited in the number of clients for which transcripts can be requested in a single contact. They are also limited in the number of transcripts received per client in a single contact. The limits are:

  • Up to five clients for which TDS transcripts and/or internal IDRS transcripts are requested.

  • Up to 30 transcripts in total per client. Of this 30, up to 10 can be internal IDRS transcripts.

(6) Due to IRS policy, transcripts provided to BMF taxpayers are masked. If the taxpayer insists on an unmasked transcript, see IRM 21.2.3.5.9.1.1, BMF Unmasked Transcripts and Referrals. Use TDS to order tax account, tax return, and record of account transcripts. TDS does not currently support all forms. Refer to (10) 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.”

(7) If the taxpayer requests an identifying number or a customer file number appear on the transcript, enter this number into the Customer File Number field on the TDS Taxpayer Information screen. TINs cannot be accepted; DO NOT input a TIN in the field. The field accommodates up to 10 numeric digits.

(8) Once all transcripts are in the product queue, and before selecting Continue to process the transaction, verify you have the correct transcripts listed and all transcripts requested are included.

  1. Ensure the Mask radio button was selected as all transcripts must be masked.

  2. Repeat to the caller the transcripts placed in the product queue – transcript type, tax form, tax year, and tax month/quarter. Ask the caller if correct.

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

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

Transcript Type

If TDS is Unavailable:

If IAT is Unavailable:

Tax Return

  1. Use IAT Fill Forms to prepare a “Dummy Return” for employment tax returns,

  2. OR
  3. 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.

Tax Account

Use IAT QCC Tool to access, grab, sanitize, and print CC BMFOLT documents.

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 rejected during processing. When CC TRDBV shows return information 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 a return has not been processed to the system.

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

Transcript Type

BMF assistors should:

If IDRS is Unavailable:

Wage and Income.

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

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

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

Follow IRM 21.3.5.4.2.3, Required Systems Unavailable.

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

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

(11) Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

BMF Unmasked Transcripts and Referrals

(1) TDS can generate both masked and unmasked transcripts. The IRS policy is to ONLY provide masked transcripts. If the taxpayer requests an unmasked version, explain it is the IRS’s policy and responsibility to protect and secure the taxpayer’s personal information. Masked transcripts contain full financial information and have sufficient identifying information to meet the needs of those requesting the transcript.

(2) If the taxpayer states they tried to submit the masked transcript and it was not accepted:

  1. Explain the IRS can only provide the masked transcript.

  2. Inform the taxpayer a referral will be prepared and submitted to IRS headquarters staff who will reach out to the business to explain the new policy and why the IRS is only providing masked transcripts.

  3. Advise the taxpayer only masked transcripts will be provided even after contact is made with the business and the new policy explained.

  4. Provide the taxpayer with the masked transcript and ask they submit the transcript again to the business.

  5. Inform the taxpayer the IRS may contact the taxpayer by telephone if any additional information is needed.

 

Note: Do not provide a timeframe. The taxpayer will not receive a callback for resolution. This is only an internal referral to elevate the problem the taxpayer is encountering.

(3) Use electronic Form 4442 to refer inquiries to headquarters staff. Obtain the following information. If the taxpayer does not have all the information, instruct the taxpayer to call back with the information.

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

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

  • The complete business, agency, etc. information with specific contact name and telephone number of the business requesting the unmasked transcript.

(4) Complete Form 4442 by making the following selections and entries:

  1. Select "IRM" as the Referral Type.

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

  3. Enter "21.2.3.5.9.1.1; Request for BMF Unmasked Transcript" as the Write In.

  4. Select "Other" as the Reason.

  5. Input the information obtained from the taxpayer in paragraph 3 into the Taxpayer Inquiry/Proposed Resolution field and include the specific transcript(s) requested.

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

(6) Document in AMS the taxpayer’s reason for requesting an unmasked transcript and include the complete business contact information.

IMF Transcript Ordering

(1) Ask probing questions to determine why the transcript is needed.

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

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

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

Reminder: If the taxpayer has an open Taxpayer Protection Program (TPP) case, refer to IRM 25.25.6.1.7, Taxpayer Protection Program Overview. No transcript can be provided, nor transcript information provided verbally, on affected and unaffected years until the TPP issue has been resolved.

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

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

Note: If the taxpayer requests a verification of non-filing letter prior to June 15 for the current tax year, encourage the taxpayer to call the IRS back after June 15 or to use Get Transcript Online after June 15. If the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, proceed to (7).

Note: Taxpayers may request the assistor access Get Transcript to review the taxpayer's account. Do not access Get Transcript but follow normal account research procedures.

(4) If the taxpayer does not want to use Get Transcript Online or has any difficulty with authenticating, navigating, or obtaining the transcript, and requests a tax account or tax return transcript, encourage the taxpayer to use the IVR or Get Transcript by Mail. Both these options are a simpler process than the Online version. The IVR will be operational should there be an issue with the Get Transcript application. Based on the taxpayer’s response, transfer to the IVR using extension 3140 (English) or 3240 (Spanish), or direct to Get Transcript by Mail via www.IRS.gov.

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

Note: If the taxpayer requests a record of account, wage and income transcript, or verification of non-filing letter, proceed to (5) as the IVR and Get Transcript by Mail only offer tax account and tax return transcripts.

Reminder: Do not refer the taxpayer to a help desk to assist with 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 when using Get Transcript.

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

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

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

Reminder: Transcript availability is outlined in IRM 21.2.3.3.1(3), Assistance Provided through the Transcript Delivery System.

(7) Prior to fulfilling any transcript request, conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication. If the taxpayer cannot pass authentication, instruct the taxpayer to obtain their tax documents and personal information, then call the IRS back. If the taxpayer still cannot authenticate, instruct the taxpayer to submit Form 4506-T, per IRM 21.1.3.2.3(9)(NOTE), Required Taxpayer Authentication. If the assistor suspects identity theft or there is an identity-theft indicator on the account, see IRM 21.2.3.5.8, Transcripts and Identity Theft, as the taxpayer should not submit Form 4506-T. If the taxpayer requests expedited service, advise the taxpayer an appointment is necessary for TAC assistance. Provide the taxpayer with the toll-free number to request an appointment, 844-545-5640. Inform the taxpayer the appointment date may not be immediate depending on office availability. Document the failed authentication attempt and TAC referral in AMS.

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

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

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

(8) Identify any account issues on IDRS or AMS prohibiting the issuance of a transcript through TDS or requiring special handling. Follow IRM 21.2.3.5.7, Transcript Restrictions and Special Handling, for examples of these conditions.

(9) Authorized representatives are limited in the number of clients for which transcripts can be requested in a single contact. They are also limited in the number of transcripts received per client in a single contact. The limits are:

  • Up to five clients for which TDS transcripts and/or internal IDRS transcripts are requested.

  • Up to 30 transcripts in total per client. Of this 30, up to 10 can be internal IDRS transcripts.

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

(11) The transcripts the IRS provides to IMF taxpayers are masked. The IRS policy is to provide only the masked transcript to the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡; see IRM 21.2.3.5.9.2.1, IMF Unmasked Transcripts and Referrals, before proceeding to (10).

(12) Order the transcript using TDS. If the taxpayer requests an identifying number, or customer file number, appear on the transcript, enter this number into the Customer File Number field on the TDS Taxpayer Information screen. TINs cannot be accepted; DO NOT input a TIN in the field. The field accommodates up to 10 numeric digits. Masked and unmasked transcript requests cannot be combined in the same transaction. Separate transactions must be completed for masked transcripts and for unmasked transcripts. For example, the caller is receiving an unmasked wage and income transcript and a masked record of account transcript. Fully process the unmasked transcript transaction and then start a new transaction for the masked transcript. Ensure the correct radio button is selected (Mask or Unmask) at the top right of the Taxpayer Information page.

(13) Once all transcripts are in the product queue, and before selecting Continue to process the transaction, verify you have the correct transcripts listed and all transcripts requested are included.

  1. Ensure the correct Mask or Unmask radio button was selected.

  2. Repeat to the caller the transcripts placed in the product queue - transcript type, tax form, and tax year. Ask the caller if correct. 

Reminder: All transcripts should be masked. Only the wage and income transcript can be provided unmasked if the exception criteria is met. Masked and unmasked transcripts cannot be combined in the same session.

(14) Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.

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

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

Transcript Type

If TDS is Unavailable

If IDRS is Unavailable

Tax Return

Use the IAT QCC Tool to access, grab, sanitize, and print CC RTFTP documents.

Taxpayer must submit Form 4506-T.

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.

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.

Wage and Income

Use the IAT QCC Tool to access, grab, sanitize, and print CC IRPTRW documents.

Taxpayer must submit Form 4506-T.

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

Verification of Non-Filing

Taxpayer must submit Form 4506-T.

Caution: Do not send TDS Letter 3538.

Taxpayer must submit Form 4506-T.

Caution: Do not send TDS Letter 3538.

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

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

IMF Unmasked Transcripts and Referrals

(1) TDS can generate both masked and unmasked transcripts. The IRS policy is only masked transcripts are provided when requested by taxpayers or their authorized representatives. If the taxpayer requests an unmasked version, explain it is the IRS’s policy and responsibility to protect and secure the taxpayer’s personal information. Masked transcripts contain full financial information and have sufficient identifying information to meet the needs of most businesses requesting a transcript.

Exception: There is an exception for the wage and income transcript; see paragraph 2.

Reminder: A taxpayer’s death impacts authorizations; refer to IRM 21.1.3.3, Third Party (POA/TIA/F706) Authentication, paragraph 2 Caution.

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

(2) An unmasked wage and income transcript can ONLY be provided when needed for:

  • Preparing and Filing a Federal Tax Return. Verify a tax return was not filed by the taxpayer for the year in question before providing the unmasked transcript.

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  • Exception Criteria for the Unmasked Wage and Income Transcript

    Who Can Request the Unmasked Wage and Income Transcript

    Delivery Methods for the Unmasked Wage and Income Transcript

    Preparing and Filing a Federal Tax Return

    • The taxpayer.

    • The authorized individual for the decedent (per the second name line of entity information).

    • The taxpayer’s authorized representative.

    • Mailed to the taxpayer’s address of record.

    • Mailed to the authorized individual for the decedent.

    • Placed into the authorized representative’s e-Services SOR mailbox.

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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    Note: If the unmasked wage and income transcript is being provided to the authorized representative, the authorized representative must be in the Centralized Authorization File (CAF) database and the CAF Status must indicate "good standing."

    Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

(3) Masked and unmasked transcript requests cannot be combined in the same TDS transaction. Separate transactions must be completed for unmasked wage and income transcripts.

Example: The caller is receiving an unmasked wage and income transcript and a masked record of account transcript. Fully process the unmasked wage and income transcript transaction and then start a new transaction for the masked record of account transcript. Ensure the correct radio button is selected (Mask or Unmask) at the top right of the Taxpayer Information page.

Reminder: The wage and income transcript is the ONLY transcript which can be provided unmasked, and only after exception criteria is met.

(4) If the taxpayer states they tried to submit the masked transcript and it was not accepted by the business:

  1. Explain the IRS can only provide the masked transcript.

  2. Inform the taxpayer a referral will be prepared and submitted to IRS headquarters staff who will reach out to the business to explain the IRS policy and why the IRS is only providing masked transcripts.

  3. Advise the taxpayer only masked transcripts will be provided even after contact is made with the business and the policy explained.

  4. Provide the taxpayer with the masked transcript and ask they submit the transcript again to the business.

  5. Inform the taxpayer the IRS may contact the taxpayer by telephone if any additional information is needed.

 

Note: Do not provide a timeframe. The taxpayer will not receive a callback for resolution. This is only an internal referral to elevate the problem the taxpayer is encountering.

(5) Use electronic Form 4442 to refer inquiries to headquarters staff. Obtain the following information. If the taxpayer does not have all the information, instruct the taxpayer to call back with the information.

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

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

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

(6) Complete Form 4442 by making the following selections and entries:

  1. Select "IRM" as the Referral Type.

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

  3. Enter "21.2.3.5.9.2.1; Request for IMF Unmasked Transcript" as the Write In.

  4. Select "Other" as the Reason.

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

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

Note: If the taxpayer’s request was for an unmasked wage and income transcript, verify the request does not meet the exception criteria in paragraph 2 as the transcript should have been provided and no referral submitted.

(8) Document in AMS the taxpayer’s reason for requesting an unmasked transcript and include the complete business contact information.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Caution: ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(7) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

(1) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

≡ ≡ ≡ ≡ ≡ ≡ ≡

(3) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(5) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(6) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

Sanitizing IDRS Transcripts

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

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

(2) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

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

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

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

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

  1. Remove any cross-reference TINs from IDRS prints 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. When providing other correspondence, such as a CRX letter, and using the TDS postal mail delivery method to fulfill the transcript request, advise the taxpayer the transcript is being mailed separately from the other correspondence.

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

  • If routing to the authorized representative’s e-Services SOR mailbox, it should be received within 45 minutes, although it can take up to 48 hours.

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

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

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

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

    Example: Provided Tax Return Transcript 2019 to e-Services SOR mailbox; Provided TDS Letter 3538 for 2019 IDT; Provided CC TRDBV for 2019 IDT.

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

    Example: RISK, SECURE, FAX ###-###-####.

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

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

    Example: RISK, E-FAX ###-###-####.

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

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

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

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

This data was captured by Tax Analysts from the IRS website on September 07, 2023.
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