Procedural updates affecting Form 4506-C have been implemented. Form 4506-C is used to request return transcripts, account transcripts, record of account transcripts, and wage & income transcripts for the primary taxpayer listed on line 1a. The taxpayer listed on line 2a will only receive wage and income transcripts (W-2, 1098-E, 1099-G, etc.).

IVES participants will need to ensure their customers fill out Form 4506-C as they intend it to be processed. Only list a spouse on line 2a if the spouse is requesting a wage and income transcript and will be signing the request. Taxpayers listed are required to complete their assigned signature section. Forms with missing signature(s), unchecked signatory attestation box, or missing date(s) will be rejected.

For further guidance, please see attached links for Form 4506-C criteria and requirements which can be found on www.IRS.gov.

Internal Revenue Manual 3.5.20.4.2.4 Processing IVES Requests in TDS (irs.gov).

Internal Revenue Manual 3.5.20 Processing Requests for Tax Return/Return Information | Internal Revenue Service (irs.gov).

Form 4506-C instructions. Form 4506-C Published Version (govdelivery.com)

 

Any questions about Form 4506-C updates should be directed to the IVES Participant Assistance email at wi.ives.participant.assistance@irs.gov.