21.2.3. Transcripts

(1) The IRS receives transcript requests from external and internal sources, including taxpayers, 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 six transcript types: tax return, tax account, wage and income, record of account, verification of non-filing letter, and entity.

(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).

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

(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. Protecting taxpayer data and personally identifiable information (PII), such as federal tax return and employment information, from unauthorized disclosure regardless of the format the data is provided. Refer to IRM 10.5.1.3.2, IRS Privacy Principles.

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

3. 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.

(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.

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

• 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/.

(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.

• 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.

(1) The tax return transcript contains significant data transcribed from the original return. Some reasons for requesting this transcript include:

• Documentation requirements for loans, grants, etc.

• 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.

(2) 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).

(3) 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.

(4) 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 21.2.3.2.3, Record of Account. For BMF, the new Form 94X Series transcripts, as listed in paragraph 7, do display adjustments from amended returns.

(5) 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."

(6) BMF transcripts include 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.

(7) Beginning September 29, 2024, TDS offers business taxpayers five new tax return transcripts made possible through Inflation Reduction Act funding. These transcripts are available to Business Tax Account users also on September 29, 2024. These transcripts provide tax return information from the original return in addition to adjustments from amended returns. The transcripts are masked. The new transcripts are available for the following forms:

• Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return.

• Form 941, Employer's QUARTERLY Federal Tax Return.

• Form 943, Employer's Annual Tax Return for Agricultural Employees.

• Form 944, Employer's ANNUAL Federal Tax Return.

• Form 945, Annual Return of Withheld Federal Income Tax.

(8) On November 3, 2024, the new BMF Form 94X Series transcripts will be available in Spanish to Business Tax Account users. For all other TDS users, they will be available on September 29, 2024. Form 1040 for Individual taxpayers will also be translated to Spanish and available on September 29, 2024. Additional languages will be pursued in FY2025, all due to Inflation Reduction Act funding. The reason only specific transcripts are being translated is because they are housed on the modernized TDS application and not on the current TDS application, referred to as legacy TDS. Legacy TDS cannot support languages other than English. Legacy TDS is transitioning to the modernized TDS during calendar years 2024 and 2025. Once fully transitioned, funding will determine what other transcripts will be translated.

(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.

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

(2) Taxpayers usually request this transcript because account changes occurred after the original return was processed (i.e., amendments, subsequent payments, etc.).

(3) For business taxpayers, record of account transcripts will not be available for the new Form 94X Series until at least December, 2024. This is due to the account transcripts being part of legacy TDS and the Form 94X Series tax return transcripts being part of modernized TDS. Until the account transcripts are moved over to modernized TDS, record of account transcripts cannot be generated.

(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.

(1) The verification of non-filing (VNF) letter is issued to verify the IRS does not have a record of an IMF return processed at that time 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 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) When selecting this letter as the Product Type on the TDS Taxpayer Information page, a Third Party Information section displays. What is entered into this section is what populates as the name and address on the letter. This is where the letter is mailed when Postal Mail is the delivery method. TDS programming ignores any name and address entered on the Product Delivery Options page.

(5) Occasionally, circumstances, such as identity theft, prevent a VNF letter from being provided. Instead, a substitute product, TDS Letter 3538, is provided; see IRM 21.2.3.5.8.4.5, Verification of Non-Filing Letter for Identity Theft.

(1) Beginning May 26, 2024, TDS offers business taxpayers two new transcripts made possible through Inflation Reduction Act funding: Modified Business Entity and Business Entity. These transcripts were available to Business Tax Account users beginning on June 30, 2024.

(2) The Modified Business Entity transcript displays limited entity information for the specific employer identification number (EIN). The transcript shows the EIN, business operating division, primary name, sort name, care of name, name control, and street/foreign address. The transcript is available to anyone with authorization for any business tax form. For example, representatives authorized on Form 8821 or Form 2848, or reporting agents authorized on Form 8655, can receive the Modified Business Entity transcript. The authorization does not have to state entity information specifically.

(3) The Business Entity transcript includes the fields from the Modified Business Entity transcript and additional fields providing more comprehensive entity information such as the IRS establishment date, business operational date, filing requirements, and exempt organization status. The transcript is only available to the business owner or to third-parties with authorization specific for the entity information. Business entity information, or similar language, will be entered on Form 8821 or Form 2848.

(4) Both transcripts are unmasked except for the Parent EIN and Sole Proprietor TIN fields which display as masked on the Business Entity transcript.

(5) TDS programming currently allows E-Services users with TDS access to only obtain the Modified Business Entity transcript. State users with TDS access through e-Services have no entity transcript available until their Memorandums of Understanding (MOUs) are revised.

(6) Form 4506-T, Request for Transcript of Tax Return, will not offer either transcript.

(7) On November 3, 2024, both Business Entity transcripts will be available in Spanish to Business Tax Account users. For all other TDS users, they will be available on September 29, 2024. Additional languages will be pursued in FY2025, all due to Inflation Reduction Act funding. The reason only specific transcripts are being translated is because they are housed on the modernized TDS application and not on the current TDS application, referred to as legacy TDS. Legacy TDS cannot support languages other than English. Legacy TDS is transitioning to the modernized TDS during calendar years 2024 and 2025. Once fully transitioned, funding will determine what other transcripts will be translated.

(1) Taxpayers requesting a transcript can call the IRS toll-free numbers to speak with an IRS 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 authenticated 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.

(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.

(1) Individual Online Account is an application available anytime on IRS.gov that allows the IMF 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). All transcripts are masked.

(2) Individual Online Account (IOLA) also has other features that can assist the taxpayer in obtaining needed account information and performing certain actions. For example, a Tax Compliance Report shows whether the taxpayer filed tax returns and paid taxes on time. It protects sensitive taxpayer data by limiting the tax account information disclosed when a taxpayer is asked to verify IRS filings or tax debts. It discloses less personally identifiable information (PII) than a TDS transcript does.

(3) The transcripts available through IOLA are also the same as were available through the Get Transcript Online application on IRS.gov. Get Transcript Online was retired on July 26, 2024, and no longer appears in IRS.gov.

(4) After logging in to IOLA, there are two ways to access transcripts:

1. From the Records and Status tab on the top navigation bar, select Tax Records from the drop down menu. Select the blue button "View your transcripts."

2. In the Records and Status section, select View Tax Records. Select the blue button "View your transcripts."

(5) Transcript availability is outlined below.

(6) Wage and income transcripts 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.

(1) The Get Transcript by Mail application on IRS.gov is available anytime for IMF taxpayers to request a tax return or tax account transcript. The transcript is mailed to the address of record. The user cannot enter a different mailing address. The transcript is received in 5-10 calendar days.

(2) All transcripts are masked. These transcripts are available for the current and three prior tax years. Currently, the transcripts are only available in English.

(3) Get Transcript by Mail will not allow additional requests for the same transcript type and year until two weeks have passed since the initial request. The user will see an online message indicating that specific product has been ordered within the last two weeks. There is also a cross-check with the Interactive Voice Response (IVR). Users requesting the same transcript type and year in Get Transcript by Mail that they ordered through the IVR within the past two weeks will see the online message display indicating that specific product has been ordered within the last two weeks.

(4) On May 26, 2024, a modernized Get Transcript by Mail launched. The legacy code was retired and Get Transcript by Mail now provides a consistent taxpayer experience (look and functionality) with other existing IRS.gov online applications.

(1) The Interactive Voice Response (IVR) is an automated telephone system available anytime for IMF taxpayers to request a tax return or tax account transcript. The transcript is mailed to the address of record. The user cannot enter a different mailing address. The transcript is received in 5-10 calendar days.

(2) All transcripts are masked. These transcripts are available for the current and three prior tax years. Currently, the transcripts are only available in English.

(3) Taxpayers access the IVR by calling 800-908-9946 and following the authentication prompts contained in IRM 10.10.3.3.11, Identity Proofing for Interactive Voice Response.

(4) The IVR will not allow additional requests for the same transcript type and year until two weeks have passed since the submission. The message played will indicate the transcript cannot be ordered for that year. There is also a cross-check with Get Transcript by Mail. Users requesting the same transcript type and year through the IVR that they ordered through Get Transcript by Mail within the past two weeks will hear a message played indicating that specific product has been ordered within the last two weeks.

(1) The Business Tax Account application on IRS.gov is available anytime and allows the BMF taxpayer to view certain account information and perform certain functions as well as to view, download, or print available TDS transcripts. The various business entities are being phased in during FY2024 and FY2025. Some application features, including transcripts, may not be accessible until a later release. Users will find the transcripts section located within the Tax Records tab on the top navigation bar.

(2) Information about the application is found in IRM 21.2.1.64, Business Tax Account (BTA). SERP also houses a resource document with detailed information about the application.

(3) The TDS SERP page houses Alerts and other informational releases as they occur.

(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. All TDS transcripts are masked. 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.

(1) The TDS postal mail delivery method uses the United States Postal Service (USPS) to deliver the transcript 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) The limitation is 15 double-sided pages.

(1) On June 28, 2019, Accounts Management implemented a policy where no TDS transcript can be faxed using the TDS facsimile delivery method. TDS users outside of Accounts Management should follow the faxing procedures in their respective IRMs. When those IRMs refer to IRM 21.2.3, the faxing policy and procedures cited in IRM 21.2.3 should be followed.

(2) When selecting Facsimile as either the delivery method or alternate delivery method, an Alert displays stating the facsimile delivery method is prohibited per this IRM. The content below is just for informational purposes since Facsimile is still a delivery option in TDS.

(3) TDS 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.

(4) 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.

(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 tool bar along the top of each TDS screen. TDS sends an automated response, via Outlook, to the IRS assistor indicating the transcript was placed into the assistor’s Secure Mailbox. Refer to IRM 21.2.3.4.4, Secure Object Repository (SOR) Mailbox for e-Services Users, for detailed information about how the mailbox works.

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

(1) Authorized representatives can create an e-Services account to receive a Secure Object Repository (SOR) Mailbox where IRS products can be deposited, including TDS transcripts. E-Services has information about the process. Users can access their SOR mailbox to view and download the transcript. The transcript remains in the mailbox for 30 business days if unread, and for three business days if read. This delivery method accommodates transcript requests up to approximately 3,000 pages. The exact number of pages varies depending on the amount of data on each page.

(2) When the SOR mailbox is selected as the primary delivery method, TDS makes three attempts, at 15-minute intervals, to deliver the transcript to the mailbox. If all three attempts fail, another three attempts are made at 15-minute intervals. If this round of attempts also fails, three more attempts are made at 15-minute intervals. If all three rounds fail, and the SOR mailbox is also the alternate delivery method, the same process is used to attempt to deliver the transcript as was used for the SOR primary delivery method. The TDS IT team has a process in place to resubmit the transcripts in those rare instances when SOR goes down for extended hours. Any transcript not delivered within 48 hours is considered expired and will not be delivered.

(3) 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.

(4) TDS sends an automated response, via Outlook, to the IRS assistor indicating the transcript was placed into the assistor’s Secure Mailbox. No transcript was placed into the assistor’s mailbox as the caller is the only one who receives the transcript. The caller receives no automated message indicating a transcript was placed into their e-Services SOR mailbox.

(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.  

(1) Disclosure has a resource page, Disclosure and Privacy Knowledge Base, offering information on multiple topics. If you still have disclosure questions after reviewing the information on this site, consult with your lead or manager.

(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, 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 7 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. Additional authentication and authorization IRMs include IRM 10.5.1.2.9, Authentication, and IRM 10.5.1.2.10, Authorization.

(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, 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.

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.

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(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, 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.

(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?

(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.

(1) TDS transcripts can be mailed but not faxed. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Authorized representatives with an e-Services SOR mailbox can request the TDS transcript be deposited into their SOR mailbox instead of it being mailed. They 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) Effective April 8, 2024, Accounts Management (AM) has specific policies and procedures for its assistors when tax practitioners request the SOR mailbox as the delivery method for a TDS transcript; see the bullets below. IRS TDS users outside of AM will continue using the TDS SOR mailbox as a delivery method per their existing policies and procedures.

• Practitioner Priority Service (PPS) (App 186/187) can use the SOR mailbox.

• Specialty programs (International, etc.) can use the SOR mailbox.

• Paper programs can ONLY mail the transcript to the taxpayer’s address of record.

  Exception: Paper Specialty programs (Large Corp, Carryback, Complex Interest, International, etc.) can use the SOR mailbox.

• All other toll-free lines (App 20 IMF, App 25 94X, App 30 BMFO, etc.) can ONLY mail the transcript to the taxpayer’s address of record. Refer only tax practitioners requesting a SOR mailbox delivery method to PPS. Provide the PPS toll-free telephone number and hours of operation found on IRS.gov.

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(4) 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.

(5) 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 tool bar. Assistors must retrieve the transcript manually and attempt to deliver it to the taxpayer following local procedures.

(6) 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.

(7) 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.

• IRM 21.2.3.5.3.1, TDS Transcripts for IMF and BMF Taxpayers.

• IRM 21.2.3.5.3.2, TDS Transcripts for IMF and BMF Authorized Representatives.

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(8) 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.

(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, Faxing page.

(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, 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.

(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).

(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 21.3.3.4.16.3, Issuing Outgoing Correspondence. Provide the transcript as an enclosure and follow local procedures for associating an enclosure with the outgoing letter.

(1) 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.

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(3) Occasionally, factors on the account prevent certain transcript requests from fully processing and thus require an alternate transcript to TDS be provided.

(4) 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.

(5) 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.

(6) 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.

(7) 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.

(8) 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 Individual Online Account after June 15. If the taxpayer has an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, then issue the letter using TDS.

(9) There is a new process for students applying for financial aid through the Department of Education (ED) beginning with the 2024-2025 school year. There is a direct data exchange of the necessary tax data between the IRS and ED; see Tax Information for Federal Student Aid Applications. Refer taxpayers having questions to the Federal Student Aid help page.

(10) A wage and income transcript is not available in TDS until May 26, 2024, for the current processing year. A wage and income transcript requested prior to May 26 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 26. 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.

(11) 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.

(12) 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.

(13) 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.

(14) 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.

(15) 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 IRM 21.6.3.4.2.3, Estimated Tax (ES).

(16) 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.

(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 Individual Online Account 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:

• IRM 21.2.3.5.8.1, Authentication Procedures for Identity Theft.

• IRM 21.2.3.5.8.2, Accounts with Resolved Identity Theft.

• IRM 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved Identity Theft.

• IRM 21.2.3.5.8.4, Type of Transcript Requested for Identity-Theft Accounts.

(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 3.5.21.2.8.1, Identity Theft Indicator.

(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 Individual Online Account, 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.

(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.

(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.

(1) This section of the IRM provides transcript ordering procedures for BMF and IMF assistors:

• IRM 21.2.3.5.9.1, BMF Transcript Ordering.

• IRM 21.2.3.5.9.2, IMF Transcript Ordering.

• IRM 21.2.3.5.9.3 #, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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