Catalog Number 72627P www.irs.gov
Form
4506-C (9-2020)
Instructions for Form 4506-C, IVES Request for Transcript of Tax Return
Section references are to the Internal Revenue
Code unless otherwise noted.
Future Developments
For the latest information about Form 4506-C and
its instructions, go to www.irs.gov and search
IVES. Information about any recent developments
affecting Form 4506-C (such as legislation
enacted after we released it) will be posted on that
page.
What's New. Form 4506-C was created to be
utilized by authorized IVES participants to order
tax transcripts with the consent of the taxpayer.
General Instructions
Caution: Do not sign this form unless all
applicable lines have been completed.
Designated Recipient Notification. Internal
Revenue Code, Section 6103(c), limits disclosure
and use of return information received pursuant to
the taxpayer’s consent and holds the recipient
subject to penalties for any unauthorized access,
other use, or redisclosure without the taxpayer’s
express permission or request.
Taxpayer Notification. Internal Revenue Code,
Section 6103(c), limits disclosure and use of return
information provided pursuant to your consent and
holds the recipient subject to penalties, brought by
private right of action, for any unauthorized
access, other use, or redisclosure without your
express permission or request.
Purpose of form. Use Form 4506-C to request
tax return information through an authorized IVES
participant. You will designate an IVES participant
to receive the information on line 5a.
Note: If you are unsure of which type of transcript
you need, check with the party requesting your tax
information.
Where to file. The IVES participant will fax Form
4506-C with the approved IVES cover sheet to
their assigned Service Center.
Chart for ordering transcripts
If your assigned
Service Center is:
Fax the requests with
the approved
coversheet to:
Austin Submission
Processing Center
Austin IVES Team
844-249-6238
Fresno Submission
Processing Center
Fresno IVES Team
844-249-6239
Kansas City Submission
Processing Center
Kansas City IVES
Team
844-249-8128
Ogden Submission
Processing Center
Ogden IVES Team
844-249-8129
Specific Instructions
Line 1b. Enter the social security number (SSN)
or individual taxpayer identification number (ITIN)
for the individual listed on line 1a, or enter the
employer identification number (EIN) for the
business listed on line 1a.
Line 3. Enter your current address. If you use a
P.O. box, include it on this line.
Line 4. Enter the address shown on the last return
filed if different from the address entered on line 3.
Note: If the addresses on lines 3 and 4 are
different and you have not changed your address
with the IRS, file Form 8822, Change of Address,
or Form 8822-B,Change of Address or
Responsible Party — Business, with Form 4506-C.
Line 5b. Enter up to 10 numeric characters to
create a unique customer file number that will
appear on the transcript. The customer file number
cannot contain an SSN, ITIN or EIN. Completion
of this line is not required.
Note. If you use an SSN, name or combination of
both, we will not input the information and the
customer file number will reflect a generic entry of
"9999999999" on the transcript.
Line 8. Enter the end date of the tax year or
period requested in mm/dd/yyyy format. This may
be a calendar year, fiscal year or quarter. Enter
each quarter requested for quarterly returns.
Example: Enter 12/31/2018 for a calendar year
2018 Form 1040 transcript.
Signature and date. Form 4506-C must be
signed and dated by the taxpayer listed on line 1a
or 2a. The IRS must receive Form 4506-C within
120 days of the date signed by the taxpayer or it
will be rejected. Ensure that all applicable lines,
including lines 5a through 8, are completed before
signing.
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CAUTION
You must check the box in the signature
area to acknowledge you have the authority
to sign and request the information. The form
will not be processed if unchecked.
Individuals. Transcripts listed on on line 6 may be
furnished to either spouse if jointly filed. Only one
signature is required. Sign Form 4506-C exactly
as your name appeared on the original return. If
you changed your name, also sign your current
name.
Corporations. Generally, Form 4506-C can be
signed by:
(1) an officer having legal authority to bind the
corporation, (2) any person designated by the
board of directors or other governing body, or (3)
any officer or employee on written request by any
principal officer and attested to by the secretary or
other officer. A bona fide shareholder of record
owning 1 percent or more of the outstanding stock
of the corporation may submit a Form 4506-C but
must provide documentation to support the
requester's right to receive the information.
Partnerships. Generally, Form 4506-C can be
signed by any person who was a member of the
partnership during any part of the tax period
requested on line 8.
All others. See section 6103(e) if the taxpayer
has died, is insolvent, is a dissolved corporation,
or if a trustee, guardian, executor, receiver, or
administrator is acting for the taxpayer.
Note: If you are Heir at law, Next of kin, or
Beneficiary you must be able to establish a
material interest in the estate or trust.
Documentation. For entities other than
individuals, you must attach the authorization
document. For example, this could be the letter
from the principal officer authorizing an employee
of the corporation or the letters testamentary
authorizing an individual to act for an estate.
Signature by a representative. A representative
can sign Form 4506-C for a taxpayer only if the
taxpayer has specifically delegated this authority
to the representative on Form 2848, line 5. The
representative must attach Form 2848 showing
the delegation to sign Form 4506-C.
Privacy Act and Paperwork Reduction Act
Notice. We ask for the information on this form to
establish your right to gain access to the
requested tax information under the Internal
Revenue Code. We need this information to
properly identify the tax information and respond
to your request. You are not required to request
any transcript; if you do request a transcript,
sections 6103 and 6109 and their regulations
require you to provide this information, including
your SSN or EIN. If you do not provide this
information, we may not be able to process your
request. Providing false or fraudulent information
may subject you to penalties.
Routine uses of this information include giving it to
the Department of Justice for civil and criminal
litigation, and cities, states, the District of
Columbia, and U.S. commonwealths and
possessions for use in administering their tax
laws. We may also disclose this information to
other countries under a tax treaty, to federal and
state agencies to enforce federal nontax criminal
laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
You are not required to provide the information
requested on a form that is subject to the
Paperwork Reduction Act unless the form displays
a valid OMB control number. Books or records
relating to a form or its instructions must be
retained as long as their contents may become
material in the administration of any Internal
Revenue law. Generally, tax returns and return
information are confidential, as required by section
6103.
The time needed to complete and file Form 4506-
C will vary depending on individual circumstances.
The estimated average time is:
Learning about the law or the form . . . 10 min.
Preparing the form . . . . . . . . . . . . . 12 min.
Copying, assembling, and sending
the form to the IRS . . . . . . . . . . . . . 20 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making
Form 4506-C simpler, we would be happy to hear
from you. You can write to:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
Do not send the form to this address. Instead, see
Where to file on this page.
