Tax transcripts are summaries of tax return information. They have become increasingly vulnerable as criminals impersonate taxpayers or authorized third parties. Identity thieves use tax transcripts to file fraudulent returns for refunds that are difficult to detect because they mirror a legitimate tax return.

Individual taxpayers have several options to obtain a tax transcript. They may:

• * Use IRS.gov or the IRS2Go app to access Get Transcript Online; after verifying their identities, taxpayers may immediately download or print their transcript, or
• * Use IRS.gov or the IRS2Go app to access Get Transcript by Mail; the transcript will be delivered within 10 days to the address of record, or
• * Call 800-908-9946 for an automated Get Transcript by Mail feature, or
• * Submit Form 4506-T or 4506T-EZ to have a transcript mailed to the address of record.

Tax professionals also have several options to obtain tax transcripts necessary for tax preparation or representation as follows:

• * Request that the IRS mail a transcript to the taxpayer’s address of record, or
• * Use e-Services’ Transcript Delivery System online to obtain masked individual transcripts and business transcripts, or
• * Obtain a masked individual transcript or a business transcript by calling the IRS, faxing authorization to the IRS assistor and the IRS assistor will place the document in the tax practitioner’s e-Services secure mailbox.
• * When needed for tax preparation purposes, tax practitioners may:
  • * Obtain an unmasked wage and income transcript by calling the IRS, faxing authorization to the IRS assistor and the IRS assistor will place the document in the tax practitioner’s e-Services secure mailbox, or
  • * Obtain an unmasked wage and income transcript if authorization is already on file by using e-Service’s Transcript Delivery System.

The IRS also announced that, as another way to protect taxpayer information, it will no longer provide transcripts requested on Form 4506, Form 4506-T and Form 4506T-EZ to third parties, and the forms will be amended to remove the option for mailing to a third party. These forms are often used by lenders and others to verify income for non-tax purposes. Among the largest users are colleges and universities verifying income for financial aid purposes. Tax professionals also are large volume users. 

Third parties who use these forms for income verification have other alternatives. The IRS offers an Income Verification Express Service (IVES), which has several hundred participants, who, with proper authorization, order transcripts. Lenders or higher education institutions can either contract with existing IVES participants or become IVES participants themselves. The tax transcript is an official IRS record. Taxpayers may choose to provide transcripts to requestors instead of authorizing the third party to request these transcripts from the IRS on their behalf.

Tax professionals who are attorneys, CPAs or enrolled agents (i.e., Circular 230 practitioners) and do not have an e-Services account may create one and, with proper authorization from clients, can access the e-Services’ Transcript Delivery System. Unenrolled tax practitioners must have an e-File application on file and be listed as delegated users to access the delivery system.