Form 4506: Complete Request for Copy of Tax Return Guide
What is Form 4506?
Form 4506, Request for Copy of Tax Return, is an IRS document used to request copies of previously filed tax returns. This form provides complete reproductions of original tax returns with all attachments as they were originally submitted to the IRS, including Forms W-2, schedules, and amendments.
Individuals, businesses, and authorized representatives use Form 4506 to obtain necessary tax documentation for verification, financial review, legal proceedings, loan applications, or other purposes requiring complete return copies.
Understanding the Difference Between Copies and Transcripts
Form 4506 requests copies of complete tax returns, not transcripts. This distinction is important because copies and transcripts serve different purposes and have different costs. A copy is an exact reproduction of your entire return as originally filed with all attachments and supporting documents. A transcript is a summary that shows most line items from your return, but not the complete filed document.
Transcripts are free and can be requested using Form 4506-T, while copies cost $30 per return and require Form 4506. Copies take longer to process, up to seventy-five calendar days, while transcripts are typically available much faster.
When to Use Form 4506
Request copies of tax returns when you need complete documentation showing all original attachments and schedules, verification for mortgage applications or loans requiring complete return copies, documentation for legal proceedings where certified copies may be necessary, review of returns filed more than three years ago when electronic records may be unavailable, reconstruction of records after loss or damage of original documents, or detailed review of complex returns with multiple schedules and forms.
If you only need a summary of return information, consider using Form 4506-T for free transcripts instead.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Availability of Tax Return Copies
The IRS generally maintains copies of Form 1040, Form 1040A, and Form 1040EZ for seven years from the filing date before they are destroyed by law. Other return types may be available for longer periods depending on the form type and IRS retention policies. If the IRS cannot find your tax return, it will refund the fee. Returns must have been processed and recorded in IRS systems to be available for copying.
Required Information
Personal Identification
Enter the name exactly as shown on the original tax return on line 1a. If requesting a joint return, enter the name as it appears first on the return. Provide the first Social Security Number, Individual Taxpayer Identification Number, or Employer Identification Number from the tax return. For joint returns, also enter the spouse’s name and second SSN or ITIN on lines 2a and 2b. The identification information must match the information on the filed return exactly for proper processing.
Current and Previous Address
Please provide your complete current mailing address on line 3, including your apartment or room number, city, state, and ZIP code. If you use a post office box, include it on this line. Incarcerated individuals should include their inmate identification number along with the facility name and address. Enter the address shown on the last return filed, if it differs from your current address on line 4. If the addresses on lines 3 and 4 are different and you have not changed your address with the IRS, file Form 8822 for individuals or Form 8822-B for businesses along with Form 4506.
Third-Party Designation
Suppose you want the tax return copy mailed to a third party, such as a mortgage company, lending institution, or other authorized recipient. Complete line 5 with the third party’s name, complete address, and telephone number. Ensure lines 5 through 7 are completed before signing if you are designating a third-party recipient. This option enables direct delivery to institutions that require your return copies for verification purposes.
Specifying the Tax Return Requested
Form Type
On line 6, enter only one tax return number per request, such as Form 1040, Form 1120, Form 941, or other IRS forms. Include all attachments as originally submitted to the IRS, including Forms W-2, schedules, and amended returns. If you need copies of more than one type of return, complete a separate Form 4506 for each. The form accommodates requests for individual, business, employment, and other types of returns.
Certified Copies
If the copies must be certified for court or administrative proceedings, select the designated box on line 6. Certified copies include an official IRS certification statement verifying the authenticity of the reproduction. This certification is often required for legal proceedings, court cases, administrative hearings, or other official matters where proof of authenticity is necessary.
Tax Year or Period
Enter the ending date of the tax year or period using the month, day, and year format on line 7. You may request up to four different years or periods per form. For calendar year returns, enter December 31 followed by the corresponding year. For fiscal year returns, enter the last day of your fiscal year. For quarterly returns such as Form 941, enter the last day of each quarter requested. Examples include entering 12/31/2023 for the calendar year 2023 Form 1040 or 03/31/2023 for the first quarter of 2023 Form 941.
Fee and Payment
Fee Amount
There is a thirty-dollar fee for each return requested. Calculate the total cost by multiplying thirty dollars by the number of returns requested on line 7. Enter the cost per return on line 8a, the number of returns requested on line 8b, and the total cost on line 8c. Full payment must be included with your request, or it will be rejected.
Payment Method
Make your check or money order payable to the United States Treasury. Write your Social Security Number, Individual Taxpayer Identification Number, or Employer Identification Number and “Form 4506 request” on your check or money order. This information helps the IRS properly apply your payment to your request. Do not send cash through the mail.
Fee Refund
If the IRS cannot find the requested tax return, it will refund the fee. If the refund should go to the third party listed on line 5 instead of you, check the designated box in line 8. This option is useful when a third party, such as a lender, has paid the fee on your behalf.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Signature Requirements
Who Must Sign
Form 4506 must be signed and dated by the taxpayer listed on line 1a or 2a. For jointly filed returns, only one spouse is required to sign, although both spouses may sign. Sign the form exactly as your name appeared on the original return. If you changed your name since filing the return, also sign your current name. The IRS must receive Form 4506 within 120 days of the signature date; otherwise, it will be rejected.
Attestation Requirement
You must check the box in the signature area to acknowledge that you have the authority to sign and request the information. The form will not be processed and will be returned to you if the box is unchecked. This attestation confirms that you declare yourself to be either the taxpayer whose name is shown on the form or a person authorized to obtain the tax return requested.
Corporate and Business Signatures
For corporations, Form 4506 can be signed by an officer who has the legal authority to bind the corporation, by any person designated by the board of directors or other governing body, or by any officer or employee upon written request by any principal officer, attested to by the secretary or other authorized officer.
A bona fide shareholder of record owning one percent or more of outstanding stock may submit Form 4506, but must provide documentation supporting their right to receive the information.
Partnership Signatures
For partnerships, Form 4506 can generally be signed by any person who was a member of the partnership during any part of the tax period requested on line 7. This includes general partners and, in some cases, limited partners with sufficient interest in the partnership.
Other Entities and Circumstances
For estates, trusts, dissolved corporations, or situations involving deceased taxpayers, refer to Internal Revenue Code Section 6103(e) for specific signature requirements. Heirs at law, next of kin, or beneficiaries must be able to establish a material interest in the estate or trust.
Guardians, executors, receivers, administrators, and trustees acting on behalf of taxpayers must provide appropriate documentation of their authority.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
Representative Signatures
A representative can sign Form 4506 for a taxpayer only if this authority has been specifically delegated to the representative on Form 2848, Power of Attorney and Declaration of Representative, line 5a. The Form 2848 showing the delegation must be attached to Form 4506. Representatives cannot sign without proper documented authorization.
Required Documentation
For entities other than individuals, attach the authorization document. This could include a letter from the principal officer authorizing an employee of the corporation, letters testamentary authorizing an individual to act on behalf of an estate, documentation of guardianship or trusteeship, or other legal authorization documents. Proper documentation ensures the IRS can verify the requester’s authority to receive confidential tax information.
Submission Process
Where to Mail
Attach payment and mail Form 4506 to the appropriate IRS RAIVS Team address based on the state you lived in or the state your business was in when the return was filed. The instructions include two separate address charts, one for individual returns in the Form 1040 series and one for all other returns.
If requesting returns for more than one year and the charts show different addresses, send your request to the address corresponding to your most recent return.
No Electronic Submission
Form 4506 cannot be submitted electronically. There are no online submission options, email submission, or electronic filing methods available for this form. You must mail the completed form, along with payment, to the designated IRS address. Fax submission is also not accepted for Form 4506 requests.
Processing Time
It may take up to seventy-five calendar days for the IRS to process your request and mail the return copies. Processing times may vary depending on IRS workload, completeness of your request, and other factors. Submit your request well in advance of any deadlines for needing the copies. The IRS will not expedite processing, so plan accordingly for the standard timeframe.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
After Submission
Record Keeping
Keep copies of the submitted Form 4506, your payment check or money order, proof of mailing, such as a certified mail receipt, and any supporting documentation for your permanent records. These records provide proof of your request, payment, and submission date, in case questions arise about the status of your request.
Follow Up
If you have not received your return copies within 75 days or need to check the status of your request, contact the IRS at the phone number listed in the Form 4506 instructions. Please have your identifying information and the date you submitted your request available when you call. You can also call 1-800-908-9946 for specialized assistance with tax records.
Faster Alternatives
For faster service, consider requesting transcripts instead of copies if transcripts meet your needs. Visit the IRS website, Get Your Tax Record section online, or call 1-800-908-9946 for transcript assistance. Transcripts are available immediately online for many taxpayers through the IRS online account system and are always free of charge.
Important Reminders
Complete all applicable lines on Form 4506 before signing. Incomplete forms will be rejected and returned, causing delays. Use clear, legible handwriting or typed information to avoid processing delays. Sign and date the form within one hundred twenty days of submission. Include a full payment of thirty dollars per return requested.
Mail to the correct IRS address based on your location when the return was filed. Attach required authorization documents if acting for a third party or entity. Allow up to seventy-five days for processing. Contact the IRS if you do not receive copies within the expected timeframe.
Understanding Form 4506 helps you successfully obtain complete copies of your previously filed tax returns when needed for important financial, legal, or personal purposes.
This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
