21.3.6. Forms and Information Requests

(1) Employees in the Accounts Management (AM) organization respond to taxpayer inquiries and phone calls as well as process claims and other internal adjustment requests.

(1) The authorities for this IRM include:

• Policy Statement 21-1, Service Commitment to Taxpayers Service Program

• Policy Statement 21-2, The public impact of clarity, consistency, and impartiality in dealing with tax problems must be given high priority

• Policy Statement 21-3, Timeliness and Quality of Taxpayer Correspondence

• Policy Statement 21-4, One-stop service defined

• Policy Statement 21-5, Assistance furnished to taxpayers in the correction of accounts

(1) The Taxpayer Services Commissioner oversees all policy related to this IRM, which is published on an annual basis.

(2) The Accounts Management Director oversees the instructions to the employees contained in the IRM content.

(3) Accounts Management Policy and Procedures IMF (PPI) Tax Analyst(s) oversees the content in this IRM and acts as a point of contact for all Accounts Management sites.

(4) Managers and leads ensure compliance with the guidance and procedures in this IRM for Individual Accounts case resolution.

(1) Program Reports: For reports concerning quality, inventory, aged listings, refer to IRM 1.4.16, Accounts Management Guide for Managers. Aged listings can also be viewed by accessing Control Data Analysis, Project PCD, on the Control-D/Web Access server, which has a login program control.

(2) Program Effectiveness: Program Effectiveness is determined by Accounts Management’s employees successfully using IRM guidance to perform necessary account actions and duties.

(3) Program Controls: Refer to the yearly Program Letter. Quality data and guidelines for measurement refer to IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Compliance, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS) and Electronic Products and Services Support.

(1) The list below shows acronyms commonly used throughout this IRM:

(1) The IRS adopted the Taxpayer Bill of Rights in June 2014. The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. 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.

(2) Additional resources related to this IRM include:

• Integrated Automation Technologies (IAT) Job Aids

• Document 6209 (IRS Processing Codes and Information)

(1) Advise the taxpayer of an appropriate self-help method to obtain the material. A self-help method is one of the following:

• Internet-Access: IRS website at IRS.gov or www.irs.gov/espanol.

Caution: Some forms provided as an electronic file on IRS.gov are for "Information Only" and should not be reproduced on personal computer printers and filed with the IRS. The printed, paper versions of these forms are developed as "machine readable" products. As such, they must be produced using special paper, special inks, and within precise specifications. Additionally, a cover page is included with the downloadable file that may have more specific information concerning the individual product, including possible fines for improper use. Refer to Information Only Forms, for a listing of these forms.

• Phone: 800-829-3676, to order tax forms and publications. Assistance at this telephone number is available in English and Spanish.

• Libraries may distribute some tax forms during filing season. Taxpayers should contact their local branch to determine if they carry tax products and which products they carry. Libraries carry the forms on a voluntary basis.

(2) If the taxpayer requests for you to order the material for them, you can order forms, publications, and public use documents, including Alternative Media, i.e., Braille (BR) and Large Print (LP), through the Account Management Services (AMS) system. Current year forms plus five previous years’ forms are ordered through the ELITE system. Forms and publications older than five years are not available from the National Distribution Center (NDC). Forms and publications for all years can be accessed and printed through www.irs.gov/forms-pubs. See IRM 21.3.6.4.1 (10) below, to manually order forms and publications not available on the ELITE System. Upon input of a forms order using ELITE, a systemic confirmation number appears. This number is for informational purpose only and should not be provided to the taxpayer. If a taxpayer requests Braille (BR) and/or Large Print (LP) product(s) follow the ELITE instructions. ELITE instructions can be found by selecting Enterprise Logistics Information Technology (ELITE), under the Local/Sites/Others tab on the SERP Home Page. The National Distribution Center (NDC) is required to fill and mail all orders within 7 days. Advise taxpayers they can expect to receive their orders within 10 to 15 business days.

(3) If a Braille (BR) and/or Large Print (LP) product item is not available through the ELITE system, e-mail the request to the Alternative Media Center (AMC) Helpdesk at altmc@irs.gov. Include the following information in the e-mail to AMC:

• Item(s)

• Quantity of each item

• Tax Year - If other than current tax year

• Taxpayer’s name, mailing address, and telephone number
  Inform the taxpayer receipt of their shipment takes 14 - 30 calendar days.  

(4) If a product is on back order, advise the taxpayer you have placed the order, the item they requested is on back order, and shipment occurs when it becomes available.

(5) The National Distribution Center (NDC) does not stock or distribute electronic only products. Instead, these products can be downloaded or printed from the IRS website.

(6) Electronic only products cannot be ordered through the ELITE order entry system. The system message “Electronic only, available at IRS.gov.” is displayed when an attempt to order such a product is made.

(7) If a product shows it is new and not yet available, advise the taxpayer you have placed the order, the product is not yet available, and shipment occurs when it becomes available.

(8) When placing an order through the ELITE system, the entity and address information can be populated:

• From Integrated Data Retrieval System (IDRS) - You must follow disclosure procedures. Refer to IRM 21.1.3.2.3, Required Taxpayer Authentication. Make sure to verify that the address on record is the taxpayer's current address.

• Manually - If populated manually, you must repeat the information to the taxpayer and verify the spelling of the address before sending the order.

(9) Some form/publication requests are considered to be "Exception Processing". If taxpayer meets exception processing below, apologize to the taxpayer and refer them to self-help option at www.irs.gov/forms-pubs. If the taxpayer requests that you mail forms and/or publications again, reissue using ELITE system. Exception processing includes the following:

• Third or subsequent request for an order.

  Note: Follow procedures in IRM 13.1.7.5, Same Day Resolution by Operations, to determine if taxpayers or cases should be referred to the Taxpayer Advocate Service (TAS), when you can't resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Refer to IRM 13.1.7.5, Same Day Resolution by Operations. Do not refer these cases to TAS unless they meet TAS criteria or the taxpayer asks to be transferred to TAS. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

• Problems with the condition of the order the customer received.

(10) Use the following chart if the AMS or ELITE systems are unavailable:

(11) If you receive a call or correspondence from a taxpayer who did not receive vouchers and would like to receive them, tell the caller the 1040-ES package, Form 1040-ES Estimated Tax for Individuals is no longer pre-printed and mailed, but can now be downloaded from IRS.gov. If the taxpayer does not have access to the internet, place an order for the Form 1040-ES.

(1) Publication 4604 (EN/SP), Use the Web for IRS Tax Products & Information, provides instructions on how to obtain various IRS forms, publications, copies of returns account information and/or transcripts via the internet, walk-in, phone, or by mail.

(2) Taxpayers calling from outside the United States may call 267-941-1000 for assistance.

• Fax:
  681-247-3101 for IMF and 267-941-1055 for BMF

  Note: These are not toll-free numbers.

• Mail:
  Internal Revenue Service
  International Accounts
  Philadelphia, PA 19255-0725

(3) Find prior and current year tax forms on the IRS website at www.irs.gov/forms-pubs.

(4) Current year forms plus the five previous years, forms can be ordered through the ELITE system.

(5) Some IRS forms should not be reproduced. The taxpayer must use an original.

(1) Refer to IRM 21.2.3.3.2, Individual Online Account through IRS.gov, for information on obtaining copies of tax returns online.

(2) The Form 4506 series is used to order transcripts or copies of tax return information.

• Form 4506, Request for Copy of Tax Return, is used to request a copy of a previously filed tax return. There is a fee for each return requested. Refer to the current version of the form for the fee amount. Processing is expedited and a copy provided free of charge in certain situations. Refer to IRM 3.5.21.2.6.1(2), Review Requests for Proper Photocopy Fee, for a complete listing of expedited copies provided free of charge.

• Form 4506-F, Identity Theft Victims Request for Copy of Fraudulent Tax Return, is used when taxpayer’s name and Social Security Number (SSN) was used to file a fraudulent tax return and is processed by IPSU employees only. Do not process the request, instead forward the request to IDTVA-IPSU. Refer to IRM 25.23.3.2.6.1, Intake - Accepting Form 4506-F or Written Request for Copies of Fraudulent Return(s).

• Form 4506-T, Request for Transcript of Tax Return, is used when ordering copies transcripts.

• Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript, is used to order transcripts for taxpayers trying to obtain, modify or refinance a home mortgage.

(1) If the taxpayer is requesting an exact photocopy and all attachments as "originally submitted" to the IRS, including Form W-2, Wage and Tax Statement, (with state and local information), schedules or amended returns, advise the taxpayer to submit Form 4506, Request for Copy of Tax Return or Form 4506-F, Identity Theft Victim’s Request for Copy of Fraudulent Tax Return, if their name and Social Security Number (SSN) was used to file a fraudulent tax return. The Form 4506-F is processed by IPSU employees only. Do not process the request, instead forward the request to IDTVA-IPSU. Refer to IRM 25.23.3.2.6.1, Intake - Accepting Form 4506-F or Written Request for Copies of Fraudulent Return(s). Full payment must be included with Form 4506 or it will be rejected. There is a fee for each return requested. Refer to the current version of Form 4506 for the fee amount. Checks or money orders should be made payable to "United States Treasury". Enter the Social Security Number (SSN)/Employer Identification Number (EIN) and "Form 4506 request" on the check or money order. Form 4506-F copies are provided free of charge. Copies of Form 1040, U.S. Individual Income Tax Return, are available for the current year plus the previous six years before they may be destroyed by law. Copies of informational returns are provided free of charge only as indicated in IRM 3.5.21.2.6.1, Review Requests for Proper Photocopy Fee.

(2) If the taxpayer is requesting a transcript of their wage and income information documents, refer to IRM 21.2.3.2.3, Wage and Income Transcript, for procedures for ordering transcripts refer to IRM 21.2.3.5.9, Ordering Transcripts.

(3) Follow procedures in IRM 13.1.7.3, TAS Case Criteria, to determine if taxpayer or case should be referred to the Taxpayer Advocate Service (TAS) when you cannot resolve the taxpayer's issue the same day. The definition of "same day" is within 24 hours. "Same day" cases include cases you can completely resolve in 24 hours as well as cases in which you have taken steps within 24 hours to begin resolving the taxpayer's issue. Refer to IRM 13.1.7.5, Same Day Resolution by Operations. Do not refer these cases to TAS unless they meet TAS criteria or the taxpayer asks to be transferred to TAS. When referring cases to TAS, use Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), and forward to TAS in accordance with your local procedures.

(1) Refer customers to the Filing Information Returns Electronically (FIRE) web page located on IRS.gov for the following information returns:

• Form 1042-S

• Form 1097

• Form 1098

• Form 1099

  Note: A new portal for filing Form 1099 series information returns for free is available from the IRS, known as the Information Returns Intake System (IRIS). Refer customers to E-file Forms 1099 With IRIS for more information on electronic filing of Forms 1099.Forms 1099 can still be filed through the Filing Information Returns Electronically (FIRE) website.

• Form 3921

• Form 3922

• Form 5498

• Form 8027

• Form 8955-SSA

• Form W-2G

• Form W-2

• Form W-3

1. Alerts

2. Publications and forms

3. How to transmit through FIRE

4. Customer Support Information

   Note: Assistance with individual taxpayer returns or account related issues cannot be provided. Refer the customer to the Help tab on IRS.gov for help with individual tax issues.

(2) Refer customers to the Affordable Care Act Information Return (AIR) web page located on IRS.gov for electronic filing of the following forms used for filing Affordable Care Act (ACA) information returns:

• Form 1094-B, Transmittal of Health Coverage Information Returns

• Form 1094-C, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

• Form 1095-B, Health Coverage

• Form 1095-C, Employer-Provided Health Insurance Offer and Coverage

• ACA publications and related resources

• Testing and transmitting using AIR

• Alerts

• Customer support information

• ACA Application for Transmitter Control and e-Services registration for Responsible Official and Contacts on the application.

• Validating ACA Assurance Testing System or Communication Testing results.

• Addressing transmission issues in AIR (including transmission status and rejects and/or errors).

• Affordable Care Act (ACA) Tax Provisions - Refer to Affordable Care Act (ACA) Tax Provisions

• Instructions for Forms 1094-B and Forms 1095-B - Refer to instructions at www.irs.gov/pub/irs-pdf/i109495b.pdf

• Instructions for Forms 1094-C and Forms 1095-C - Refer to instructions at www.irs.gov/pub/irs-pdf/i109495c.pdf

(1) This section provides information for working inquiries on information returns.

(1) Information returns (wage and other income statements) must be provided to the payee by January 31 of the following year. Taxpayers should allow two weeks for delivery (February 14).

(2) If employment is terminated before the close of the calendar year and the employee requests a Form W-2, Wage and Tax Statement, the Form W-2 must be furnished within 30 calendar days of request or 30 calendar days after last wage payment, whichever is later. Refer to Publication 505, Tax Withholding and Estimated Tax. Taxpayers no longer employed with the employer/company may request assistance in securing a Form W-2 if they cannot obtain the form from the employer directly.

(3) Employers may furnish Form W-2 information electronically on their website if the employee voluntarily consents to receive this information electronically, in lieu of a paper Form W-2. If the employee elects/consents to receive the Form W-2 electronically (and the consent is not revoked or withdrawn), the employer is required to post the statement on an accessible website by January 31 of the following year. The employee may withdraw consent, electronically or in writing, before being notified by the employer that the information is posted on the website. The employer must confirm receipt of consent withdrawal, electronically or in writing. In the case of timely consent withdrawal, the employer is still obligated to provide a paper Form W-2. Refer to Publication 1141, General Rules and Specifications for Substitute Forms W-2 and W-3.

(4) Payers may furnish certain information returns electronically on its website if a payee voluntarily consents to receive this information electronically, in lieu of a paper information return. Section 401 of Job Creation and Workers Assistance Act permits the electronic furnishing of all statements required under IRC 6041I through IRC 6050W, if the recipient consents to receive the statement in a manner similar to the one permitted by regulations under IRC 6051 covering Forms W-2. Other regulations make these rules applicable with respect to additional payee statements, such as Form 1095-B and Form 1095-C. The statements covered by these rules that allow furnishing electronically in lieu of furnishing a statement through the mail or through personal delivery include many returns in the Form 1098 and Form 1099 series. Refer to (3) above, Treas. Reg. 31.6051-1(j), and Publication 1179 for rules on furnishing payee statements electronically.

(5) Forms W-2 for taxable years 2015 and earlier had to be filed with the Social Security Administration (SSA) by the last day in February of the following year (March 31 if filed electronically). Under Section 201 of the Protecting Americans From Tax Hikes (PATH) Act of 2015, Forms W-2 for taxable years 2016 and later must be filed with SSA by January 31 of the following year, whether on paper or electronically. Forms 1099, Forms 1098, and other information returns must be filed with the IRS by February 28 of the following year (March 31 if filed electronically). However, for Forms 1099-MISC, which report amounts in Box 7, Non-employee compensation, for taxable years 2016 and later, Section 201 of the PATH Act imposes a filing due date (paper or electronic) of January 31 of the following year.

(6) Requests for extension of time to file information returns (Form W-2, Form 1042-S, Form 1097, Form 1098, Form 1099, Form 3921, Form 3922, Form 5498, and Form W-2G) may be submitted on paper or electronically using a Form 8809, Application for Extension of Time to File Information Returns. Refer to IRM 3.11.180.3.1.3.1, Form 8809, Application for Extension of Time to File Information Returns.

(7) Taxpayers no longer employed with the employer/company may request assistance in securing a Form W-2 if:

• Employer has no forwarding address for employee

• Employer may have considered taxpayer an independent contractor

• Less than favorable conditions of separation

(8) If a taxpayer states they forgot to attach the Form W-2 to the return, advise the taxpayer to wait for a notice from the processing campus requesting the missing information. Advise the taxpayer to attach the Form W-2 to the notice and return it to the processing campus that issued the notice. Do not advise the taxpayer to send the Form W-2 prior to receiving the notice.

(9) If taxpayer states the SSN on their Form W-2, Wage and Tax Statement, is incorrect, proceed as follows:

(1) Refer to IRM 21.7.2.5.3, Worker Classification Determinations.

(1) Refer to IRM 21.1.3.2.3, Required Taxpayer Authentication.

(1) Form 8802, Application for United States Residency Certification, is used to request Form 6166, Certification Program Letterhead, used for the purpose of claiming benefits under an income tax treaty or Value Added Tax (VAT) exemption. Taxpayers may refer to instructions for Form 8802 for information. Certification requests are processed in 30 calendar days from the date received. Taxpayers may contact the Philadelphia Campus Foreign Certification Customer Service at 267-941-1000 concerning the status. This is not a toll-free number. Assistance at this telephone number may only be available in English. Limited English Proficiency (LEP) persons calling this number may need to have an English translator with them when they call. Phone service is available from 6:00 a.m. to 11:00 p.m. EST, Monday through Friday (except Federal holidays).

(2) Refer to the instructions for Form 8802 for information related to when a Form 8802 will be accepted, user fee structure, and payment methods for paying the user fee and submitting the form.

(1) Refer to IRM 21.2.3.5.1, Disclosure Requirements.