Internal Revenue Manual
IRM 21.2.3 — Transcripts
Part 21. Customer Account Services
Chapter 2. Systems and Research Programs Section 3. Transcripts 21.2.3 Transcripts Manual Transmittal August 15, 2025 Purpose (1) This transmits revised IRM 21.2.3, Systems and Research Programs - Transcripts. Material Changes (1) IRM 21.2.3.1.3. Removed reference to Equity, Diversity and Inclusion, Civil Rights Division, per Executive Order. IPU 25U0191 issued 02-07-2025. (2) IRM 21.2.3.1.3. Renamed the title of the section "Roles and Responsibilities" and updated IRM reference in paragraph 6. (3) IRM 21.2.3.1.4. Renamed the title of the section "Program Management and Review" and updated program reports and program effectiveness information. (4) IRM 21.2.3.1.5. Added EUP and removed the link to SERP for logging into and out of TDS while the page is being revised. IPU 24U1042 issued 10-15-2024. (5) IRM 21.2.3.1.5. Created new IRM section titled Program Controls. (6) IRM 21.2.3.1.6. Moved from IRM 21.2.3.1.5 due to the creation of the new section of the IRM. Renamed the title of the section "Terms and Acronyms" and revised the descriptions for TDS and ICCE. (7) IRM 21.2.3.1.7. Updated link for SERP Transcript Delivery Service (TDS) webpage. (8) IRM 21.2.3.2. Centralized content to this section related to transcripts in other languages. IPU 24U1006 issued 10-04-2024. (9) IRM 21.2.3.2. Revised the content for when Spanish transcripts are available as there is a delay in the rollout. IPU 24U1093 issued 10-30-2024. (10) IRM 21.2.3.2. Edited content to indicate that Spanish transcripts are available through BTA. IPU 24U1151 issued 11-21-2024. (11) IRM 21.2.3.2. Added information on TDS modernization and corrected verbiage for Spanish transcript availability for Individual Online Accounts. IPU 25U0308 issued 03-05-2025. (12) IRM 21.2.3.2 Edited content to indicate that Spanish transcripts are available for Individual Online Accounts. IPU 25U3319 issued 05-22-2025. (13) IRM 21.2.3.2.1. Referred to IRM 21.2.3.2 for information on transcripts in other languages and added a Note about the availability of the new BMF 94X Series transcripts. IPU 24U1006 issued 10-04-2024. (14) IRM 21.2.3.2.1. Revised the date when the BMF 94X series transcripts are available. IPU 24U1093 issued 10-30-2024. (15) IRM 21.2.3.2.1. Added Form 990-T and Form 1041 to the list of new transcripts available for BMF. IPU 25U0308 issued 03-05-2025. (16) IRM 21.2.3.2.1. Added link to Business Tax Account (BTA) webpage. IPU 25U0473 issued 04-23-2025. (17) IRM 21.2.3.2.2. Referred to IRM 21.2.3.2 for information on transcripts in other languages. IPU 24U1006 issued 10-04-2024. (18) IRM 21.2.3.2.3. Referred to IRM 21.2.3.2 for information on transcripts in other languages. IPU 24U1006 issued 10-04-2024. (19) IRM 21.2.3.2.3. Updated the record of account transcript availability date and referred to IRM 21.2.3.2.1 for a list of new tax return transcripts available for BMF. IPU 25U0308 issued 03-05-2025. (20) IRM 21.2.3.2.4. Added verbiage that wage and income transcripts only reflect documents filed with the IRS which may not reflect all the information return documents. IPU 25U0308 issued 03-05-2025. (21) IRM 21.2.3.2.6. Referred to IRM 21.2.3.2 for information on transcripts in other languages. IPU 24U1006 issued 10-04-2024. (22) IRM 21.2.3.2.6. Edited Business Tax Account (BTA) information and moved it to a different paragraph in the IRM section. IPU 25U0473 issued 04-23-2025. (23) IRM 21.2.3.3. Added BMF identity theft content. IPU 24U1193 issued 12-09-2024. (24) IRM 21.2.3.3. Clarified that the TDS programming for identity theft is not yet effective for Business Tax Account users and e-Services TDS users for business clients. IPU 24U1236 issued 12-17-2024. (25) IRM 21.2.3.3. Updated when the identity-theft indicators programming becomes effective for BMF. IPU 25U0308 issued 03-05-2025. (26) IRM 21.2.3.3.1. Throughout the IRM, revised the date when a wage and income transcript for the current processing year is available in TDS. IPU 25U0033 issued 01-08-2025. (27) IRM 21.2.3.3.1. Referred to IRM 21.2.3.2.1 for a list of new tax return transcripts available for BMF. IPU 25U0308 issued 03-05-2025. (28) IRM 21.2.3.3.2. Revised the message taxpayers receive when the number of wage and income documents exceed 85. IPU 25U0033 issued 01-08-2025. (29) IRM 21.2.3.5.3. Added additional examples of specialty programs and reorganized content. IPU 24U1006 issued 10-04-2024. (30) IRM 21.2.3.5.3.2. Added procedures for TE/GE and International for when the caller wants the transcript provided through the SOR. IPU 24U1151 issued 11-21-2024. (31) IRM 21.2.3.5.3.3 Clarified exception when internal transcripts can be sent to the authorized representative. IPU 25U3319 issued 05-22-2025. (32) IRM 21.2.3.5.6. Renamed the title of the subsection, added cover letters and TDS letters content, and added guidance on how to generate cover letters. IPU 25U0308 issued 03-05-2025. (33) IRM 21.2.3.5.7. Removed paragraph about Letter 1722(IO). IPU 24U1006 issued 10-04-2024. (34) IRM 21.2.3.5.7. Revised the section date to account for the date change of the wage and income transcript per the prior IPU 25U0033. IPU 25U0071 issued 01-17-2025. (35) IRM 21.2.3.5.7. Removed first paragraph dealing with freeze codes and identity theft since it is addressed in other sections of the IRM. IPU 25U0308 issued 03-05-2025. (36) IRM 21.2.3.5.7.1. Removed entire subsection about Letter 1722(IO). IPU 24U1006 issued 10-04-2024. (37) IRM 21.2.3.5.8. Renamed the title of the section by adding "for Individuals" to distinguish IMF identity theft guidance from BMF guidance, incorporated Get Transcript by Mail, and replaced Form 14611 with Letter 50C. IPU 24U1193 issued 12-09-2024. (38) IRM 21.2.3.5.8.1. Renamed the title of the section by adding "for Individuals" to distinguish IMF identity theft guidance from BMF guidance. IPU 24U1193 issued 12-09-2024. (39) IRM 21.2.3.5.8.2. Renamed the title of the section by adding "for Individuals" to distinguish IMF identity theft guidance from BMF guidance. IPU 24U1193 issued 12-09-2024. (40) IRM 21.2.3.5.8.3. Renamed the title of the section by adding "for Individuals" to distinguish IMF identity theft guidance from BMF guidance. IPU 24U1193 issued 12-09-2024. (41) IRM 21.2.3.5.8.4. Renamed the title of the section by adding "for Individuals" to distinguish IMF identity theft guidance from BMF guidance. IPU 24U1193 issued 12-09-2024. (42) IRM 21.2.3.5.8.4.3. Added TC 971 AC 504 to the list of wage and income-related identity theft identifiers. (43) IRM 21.2.3.5.9. Added a new section for BMF identity theft. IPU 24U1193 issued 12-09-2024. (44) IRM 21.2.3.5.9.1. Revised the Note about restrictions with providing the new BMF 94X Series tax return transcripts. IPU 24U1006 issued 10-04-2024. (45) IRM 21.2.3.5.9.1. Removed the Notes about the postal mail delivery method not being available for the Business Entity transcripts and the BMF Form 94X Series account transcripts. IPU 24U1042 issued 10-15-2024. (46) IRM 21.2.3.5.9.1. Removed the NOTE about the 94X Series tax return transcripts not being available; they can be provided. IPU 24U1093 issued 10-30-2024. (47) IRM 21.2.3.5.9.1. Added Designated Officials who can get their transcripts through BTA. IPU 24U1151 issued 11-21-2024. (48) IRM 21.2.3.5.9.2. At the request of CQRS, clarified the need to offer Individual Online Account first as a self-service method. IPU 24U1042 issued 10-15-2024. (49) IRM 21.2.3.5.10.1. Added a new procedure for BMF identity theft. IPU 24U1193 issued 12-09-2024. (50) IRM 21.2.3.5.10.1. Added new user group who can access Business Tax Account (BTA) transcripts. IPU 25U0071 issued 01-17-2025. (51) IRM 21.2.3.5.10.1. Clarified which Business Entity transcripts each entity can obtain through Business Tax Account (BTA). IPU 25U0473 issued 04-23-2025. (52) IRM 21.2.3.5.10.1.1. Edited the Form 4442 referral language. IPU 24U1193 issued 12-09-2024. (53) IRM 21.2.3.5.10.2.1. Edited the Form 4442 referral language. IPU 24U1193 issued 12-09-2024. (54) IRM 21.2.3.5.10.3 Added exception criteria when an internal unmasked transcript can be requested. IPU 25U3319 issued 05-22-2025. (55) IRM 21.2.3.5.10.3.1. Edited the Form 4442 referral language. IPU 24U1193 issued 12-09-2024. (56) IRM 21.2.3.5.10.3.1 Updated guidance when a taxpayer still requests an internal unmasked transcript, and added link to exception criteria for when an internal unmasked transcript should be issued. IPU 25U3319 issued 05-22-2025. (57) IRM 21.2.3.5.10.3.1 Corrected verbiage for updated guidance when a taxpayer still requests an internal unmasked transcript. IPU 25U3334 issued 05-23-2025. (58) IRM 21.2.3.5.10.3.1. Updated IRM link in paragraph 1 exception. (59) IRM 21.2.3.7. Added a CAF documentation requirement, added a SOR documentation requirement and a change to what is said to the taxpayer, and reorganized content. IPU 24U1006 issued 10-04-2024. (60) IRM 21.2.3.7. Updated paragraph 1 to bold font for each delivery type to further clarify the delivery timeframes for each delivery option on TDS. (61) Editorial changes made throughout to update website addresses, legal references and IRM references, as necessary. Effect on Other Documents IRM 21.2.3, Systems and Research Programs - Transcripts, dated September 3, 2024 effective October 1, 2024 is superseded. The applicable changes from IRM Procedural Updates (IPUs) issued between October 4, 2024, and May 23, 2025, have been incorporated into this IRM: 24U1006 dated 10/4/2024, 24U1042 dated 10/15/2024, 24U1093 dated 10/30/2024, 24U1151 dated 11/21/2024, 24U1193 dated 12/9/2024, 24U1236 dated 12/17/2024, 25U0033 dated 1/8/2025, 25U0071 dated 1/17/2025, 25U0191 dated 2/7/2025, 25U0308 dated 3/5/2025, 25U0473 dated 4/23/2025, 25U3319 dated 5/22/2025, 25U3334 dated 5/23/2025. Audience Taxpayer Services Accounts Management employees. Effective Date (10-01-2025) LuCinda Comegys Director, Accounts Management Taxpayer Services
Program Scope and Objectives
21.2.3.1 (10-20-2020) Program Scope and Objectives Purpose: IRS assistors use the Transcript Delivery System (TDS) application to generate transcripts to meet the needs of the customer. The purpose of this IRM is to provide policy and procedural guidance to all Accounts Management (AM) assistors who fulfill these transcript requests. Audience: The audience of this IRM is AM assistors. Policy Owner: The Director of Accounts Management is the policy owner. Electronic Products & Services Support (EPSS) manages the programing/systemic component of the TDS application. Program Owner: Policy & Procedures BMF (PPB) Specialty Accounts is the TDS policy program owner for AM. Primary Stakeholders: The primary stakeholders are organizations who heavily utilize the TDS application: Submission Processing and Field Assistance. Program Goals: Program goals for this type of work are included in the Accounts Management Program Letter as well as in IRM 1.4.16, Accounts Management Guide for Managers.
Background
21.2.3.1.1 (07-11-2024) Background 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. 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. TDS continues to undergo programming changes as funding permits and based on organizational priorities. 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).
Authority
21.2.3.1.2 (03-04-2019) Authority Policy Statements relating to Customer Account Services are found in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.
Roles and Responsibilities
21.2.3.1.3 (10-01-2025) Roles and Responsibilities Providing top quality service to taxpayers includes: 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. Advising, explaining, and protecting taxpayer rights, as applicable, during your contact with taxpayers; see IRM 21.1.3.1.7, Overview. Referring taxpayers to the Taxpayer Advocate Service (TAS) in appropriate circumstances, as described in IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines. The Taxpayer Bill of Rights lists rights already existing in the tax code. They 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. Accounts Management assistors using TDS are responsible for processing transcript requests in accordance with the policies and procedures contained within this IRM. 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. The Director of Accounts Management has overall responsibility for the policy related to this IRM. Additional information is found in IRM 1.1.13.6.3, Accounts Management (AM), and in IRM 21.1.1, Accounts Management and Compliance Services Overview.
Program Management and Review
21.2.3.1.4 (10-01-2025) Program Management and Review Program Reports: The Transcript Delivery System (TDS) is used by Accounts Management Customer Service Representatives (CSRs) and Tax Examiners (TEs) on a daily basis to provide taxpayers transcripts they are requesting via phone contact or correspondence. TDS also provides transcripts to individuals and businesses who request them via IRS online systems. Program Effectiveness: 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. Information for managers is found in IRM 1.4.16, Accounts Management Guide for Managers.
Program Controls
21.2.3.1.5 (10-01-2025) Program Controls Goals, measures and operating guidelines are listed in the yearly Program Letter. Quality data and guidelines for measurement is referenced inIRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support.
Terms and Acronyms
21.2.3.1.6 (10-15-2024) Terms and Acronyms 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) webpage under "Accessing TDS." Note: Employees must register with EUP prior to submitting a BEARS request for TDS. Employee User Portal (EUP) - An application providing IRS employees access to secured data and systems. Multiple applications are housed on the EUP platform, including TDS. Employees must register for EUP access. The link to EUP is found on IRS Source under the Research Tools section. 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 that supports a range of web and telephone interactive applications. While taxpayers interact with these applications to resolve tax account issues, access tax information, or obtain assistance, they are generally unaware that ICCE is enabling these services. For example, the Interactive Voice Response (IVR) system allows taxpayers to request tax account or return transcripts, with ICCE capturing and supporting these interactions in the background. Integrated Automation Technologies (IAT) -IAT is 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.
Related Resources
21.2.3.1.7 (10-01-2025) Related Resources 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.
Types of TDS Transcripts
21.2.3.2 (05-22-2025) Types of TDS Transcripts The IRS provides computer-generated transcripts to authenticated taxpayers and to their authorized representatives. Note: The TDS application is being modernized. A main difference is that the file size of the modernized transcripts is smaller. There will be no significant differences between how transcripts display in the modernized TDS compared to the current TDS, referred to as legacy TDS. Changes are minimal, such as using mixed case letters instead of all capital letters. There are six types of transcripts available through TDS: Tax Return. Tax Account. Record of Account. Wage and Income (IMF only). Verification of Non-Filing Letter (IMF only). Modified Business Entity and Business Entity (BMF only). Note: TDS cannot be used to provide tax account transcripts, wage and income transcripts, or verification of non-filing letters for invalid taxpayer identification numbers (TINs). Invalid TINs display an asterisk (*) following the last digit of the TIN. Note: For IMF, TDS can be used for tax return and record of account transcripts by entering the TIN and Document Locator Number (DLN) of the return being requested. TDS transcripts only display up to three Schedule Cs since Submission Processing Data Conversion Operation (DCO) only transcribes up to three Schedule Cs. When more than three Schedule Cs are associated with the return, Document Perfection Operation (DPO) will combine/consolidate the data for the remaining Schedule Cs to ensure the totals are completely transcribed. Examples of TDS transcripts are found on the Transcript Delivery System (TDS) web page under TDS Transcript Examples. The Inflation Reduction Act (IRA) provided funding to translate TDS transcripts into other languages. This project occurs in phases and is expected to conclude in December 2025. Spanish is the first language. 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. The rollout for Spanish transcripts is as follows: Individual Online Account. The Form 1040 tax return, account, and record of account transcripts and the Civil Penalty account transcript are available in Spanish as of May 2025. Business Tax Account. The Form 94X Series tax return transcripts, the Civil Penalty account transcript, and both Business Entity transcripts are available in Spanish. e-Services TDS users. The availability date for these transcripts has not been determined yet. The specific transcript types will be added as the rollout date gets closer. IRS TDS users. Target of December 2025. The specific transcript types will be added as the rollout date gets closer.
Tax Return Transcript
21.2.3.2.1 (04-23-2025) Tax Return Transcript 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. 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). 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. 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. 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." 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. TDS offers business taxpayers seven new tax return transcripts made possible through Inflation Reduction Act funding. These transcripts are also available to Business Tax Account users. These transcripts provide tax return information from the original return and the Form 94X Series also shows 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. Form 990-T, Exempt Organization Business Income Tax Return. Form 1041, U.S. Income Tax Return for Estates and Trusts. Refer to IRM 21.2.3.2, Types of TDS Transcripts, for information on TDS transcripts translated into other languages.
Tax Account Transcript
21.2.3.2.2 (10-04-2024) Tax Account Transcript The tax account transcript shows Master File (MF) transactions as seen on Command Code (CC) IMFOLT and CC BMFOLT. 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." 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. 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. Refer to IRM 21.2.3.2, Types of TDS Transcripts, for information on TDS transcripts translated into other languages.
Record of Account
21.2.3.2.3 (03-05-2025) Record of Account The record of account transcript combines the information from the tax account and tax return transcripts. Taxpayers usually request this transcript because account changes occurred after the original return was processed (i.e., amendments, subsequent payments, etc.). For business taxpayers, record of account transcripts will not be available for the new transcripts until at least late June 2025. This is due to the account transcripts being part of legacy TDS and the new transcripts being part of modernized TDS. Until the account transcripts are moved over to modernized TDS, record of account transcripts cannot be generated. Refer to IRM 21.2.3.2.1(7), Tax Return Transcript, for what the new transcripts are. Refer to IRM 21.2.3.2, Types of TDS Transcripts, for information on TDS transcripts translated into other languages.
Wage and Income Transcript
21.2.3.2.4 (03-05-2025) Wage and Income Transcript Wage and income transcripts show earnings reported to the IRS by payers. The transcript displays only information return documents filed with the IRS which may not reflect all the information return documents issued to the taxpayer. 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. 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. 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. 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.
Verification of Non-Filing Letter
21.2.3.2.5 (10-25-2023) Verification of Non-Filing Letter 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. 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. 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." 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. 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.
Modified Business Entity Transcript and Business Entity Transcript
21.2.3.2.6 (04-23-2025) Modified Business Entity Transcript and Business Entity Transcript Beginning May 26, 2024, TDS offers business taxpayers two new transcripts made possible through Inflation Reduction Act funding: Modified Business Entity and Business Entity. 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. 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. Both transcripts are unmasked except for the Parent EIN and Sole Proprietor TIN fields which display as masked on the Business Entity transcript. 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. These transcripts are available to Business Tax Account users as of June 30, 2024. Form 4506-T, Request for Transcript of Tax Return, will not offer either transcript. Refer to IRM 21.2.3.2, Types of TDS Transcripts, for information on TDS transcripts translated into other languages.
Transcript Systems and Forms
21.2.3.3 (03-05-2025) Transcript Systems and Forms This subsection outlines the ways taxpayers can obtain TDS transcripts. Transcript Assistance by an IRS Representative. Individual Online Account through IRS.gov (IMF only). Get Transcript by Mail through IRS.gov (IMF only). Interactive Voice Response (IMF only). Business Tax Account through IRS.gov (BMF only). Form 4506 Series. TDS was programmed in September 2018, to create a transcript that masks personally identifiable information (PII) from all IMF transcripts to protect and secure taxpayer information. The same programming was done in December 2020, for BMF transcripts. This programming changes the formatting/appearance of the transcript relating to PII content but maintains the full display of financial amounts, thus still giving the financial data needed for such purposes as income verification for loans. No programming change was made to internal IDRS transcripts (TRDBV, IRPTRW, etc.). On the masked transcript, some PII is entirely removed, such as the taxpayer's city, state, and zip code, while other PII is shortened, such as displaying only the last four digits of the taxpayer's SSN or EIN. The Transcript Delivery System (TDS) web page on SERP has a TDS Masked Transcripts section containing the transcript display criteria. Masked and unmasked transcript requests cannot be combined in the same transaction. Separate transactions must be completed for masked transcripts and for unmasked transcripts. Example: The caller is receiving an unmasked wage and income transcript and a masked record of account transcript. Fully process the unmasked transcript transaction and then start a new transaction for the masked transcript. Ensure the correct radio button is selected (Mask or Unmask) at the top right of the Taxpayer Information page. As part of the TDS programming changes, a Customer File Number (CFN) field was added to TDS. This is an optional field allowing up to 10 numeric characters to populate on the transcript. The CFN is a number created by the third-party to assist them in better associating the masked transcript to the taxpayer. For example, the bank provides the loan number to the taxpayer and requests the number appear on the transcript. The CFN is not searchable in any IRS system. It cannot be a taxpayer identification number (TIN). All of the methods taxpayers can obtain transcripts mentioned in paragraph 1 accommodate the entry of a CFN. The assistor must be familiar with the transcript availability limitations as they do differ. Taxpayers requesting transcripts outside of the availability limitations can review Form 4506, Request for Copy of Tax Return, and Form 4506-T, Request for Transcript of Tax Return, as these forms may be able to fulfill their need. See IRM 21.3.6.4.7.1, Non-Receipt, Incorrect, or Loss of Form W-2, Form 1099, and Form 1098- Information Returns, for wage and income document options. TDS is programmed to recognize certain IMF identity-theft indicators on accounts; see below for the indicators. For a jointly filed return, TDS will look at indicators on both the primary and secondary accounts. TC 971, AC 501 - Taxpayer Identified Tax-related identity theft – case resolved. TC 971, AC 506 - The IRS identified Tax-related identity theft – case resolved. TC 971, AC 522 - Pending claim of identity theft – case not resolved. TC 971, AC 524 - Taxpayer deceased, account locked. TC 971, AC 525 - ITIN/SSN Mismatch due to Employment-related identity theft. Only the wage and income transcript will be stopped from generating. Note: If there is a TC 972, which reverses the IDT indicator, with the same transaction date and tax year as the TC 971, and no other indicators are present, transcripts will generate as usual. TDS is programmed to recognize certain BMF identity-theft indicators on accounts; see below for the indicators. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If an identity-theft indicator is present for the specific tax year requested: Transcripts are generated as usual for IRS TDS users. Be cautious in recognizing indicators and researching the account(s) to ensure transcript requests are fulfilled appropriately; see IRM 21.2.3.5.8, Transcripts and Identity Theft for Individuals or IRM 21.2.3.5.9, Transcripts and Identity Theft for Businesses. For Individual Online Account users, no transcript is generated. Taxpayers receive a letter, appearing online, advising them to contact Identity Theft toll-free. For Get Transcript by Mail users, no transcript is mailed. Taxpayers receive a letter in place of the transcript advising them to contact Identity Theft toll-free. For IVR users, no transcript is mailed. Taxpayers receive a letter in place of the transcript advising them to contact Identity Theft toll-free. For Business Tax Account (BTA) users, no transcript is generated. Taxpayers receive a letter, appearing online, advising them to contact the Business line at 800-829-4933. For tax professionals accessing TDS via e-Services, a letter appears online stating the transcript request cannot be processed and to contact Practitioner Priority Service (PPS) for assistance. Note: For BTA users and tax professionals accessing TDS via e-Services for business clients, the programming for identity-theft indicators is delayed until the end of March 2025. They will receive no letter online stating the transcript request cannot be processed.
Transcript Assistance by an IRS Representative
21.2.3.3.1 (03-05-2025) Transcript Assistance by an IRS Representative 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. 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. The following transcripts are available using TDS. Note: See (4) for specifics related to Wage and Income transcripts. Transcript IMF BMF Tax Return Available for the current year and returns processed during the prior three processing years. For return processing times, refer to the Tax Return Transcript Availability chart on the TDS web page. Available for the current year and returns processed during the prior three processing years. The new transcripts as listed in IRM 21.2.3.2.1,(7) Tax Return Transcript, are only available for tax year 2023 and later. Tax Account Available for any account active or on retention on the Master File (appears on IMFOLI). Available for any account active or on retention on the Master File (appears on BMFOLI). Record of Account Available for the current and three prior tax years. Available for the current and three prior tax years. Not yet available for the new Form 94X Series. Wage and Income (IMF Only) Available for the current and nine prior tax years. Complete income information may not display until all the earnings are reported. TDS can only retrieve 999 wage and income documents per request. Note: A wage and income transcript requested for the current processing year is not available in TDS until March 30, 2025; see IRM 21.2.3.5.7(8), Transcript Restrictions and Special Handling. Not available. Verification of Non-Filing (IMF Only) Available for the current and three prior tax years. For older tax years, taxpayers can submit Form 4506-T, following the form instructions. Not available. Modified Business Entity and Business Entity (BMF) Not available. Available beginning May 26, 2024. 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: Input more than one transcript request by selecting the various forms individually (W-2, 1099-MISC, 1099-B, etc.) rather than selecting ALL FORMS. Input separate tax years for each form. Note: A wage and income transcript requested for the current processing year is not available in TDS until March 30, 2025; see IRM 21.2.3.5.7(8), Transcript Restrictions and Special Handling.
Individual Online Account through IRS.gov
21.2.3.3.2 (01-08-2025) Individual Online Account through IRS.gov 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. 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. 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. After logging in to IOLA, there are two ways to access transcripts: 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." In the Records and Status section, select View Tax Records. Select the blue button "View your transcripts." Transcript availability is outlined below. Note: See (5) for the wage and income transcript documents restriction. Transcript Individual Online Account Tax Return Available for the current and three prior tax years. Tax Account Available for the current and nine prior tax years. Note: A year may not be available if the account has moved to the retention register. Record of Account Available for the current and three prior tax years. Wage and Income Available for the current and nine prior tax years. Verification of Non-Filing Available for the current and three prior tax years. Note: Not available until June 15 for the current tax year. Note: Not all years may display on the screen. If additional years are available for a type of transcript, a "show all +" button will appear allowing the taxpayer to access those prior years. Note: A wage and income transcript is not available until March 30, 2025, for the current processing year. The transcript will display a message of "No record of return filed" instead of displaying actual wage and income information. 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, an online message appears indicating the size of the file exceeds what is allowed through the application and to submit Form 4506-T, Request for Transcript of Tax Return.
Get Transcript by Mail through IRS.gov
21.2.3.3.3 (06-26-2024) Get Transcript by Mail through IRS.gov 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. All transcripts are masked. These transcripts are available for the current and three prior tax years. Currently, the transcripts are only available in English. 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. 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.
Interactive Voice Response
21.2.3.3.4 (06-26-2024) Interactive Voice Response 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 submit a different mailing address. The transcript is received in 5-10 calendar days. All transcripts are masked. These transcripts are available for the current and three prior tax years. Currently, the transcripts are only available in English. 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. 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.
Business Tax Account through IRS.gov
21.2.3.3.5 (04-22-2024) Business Tax Account through IRS.gov 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. 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. The TDS SERP page houses Alerts and other informational releases as they occur.
Form 4506 Series
21.2.3.3.6 (12-11-2023) Form 4506 Series The Form 4506 Series is used to order transcripts or tax return information for individuals and businesses. 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.
TDS Transcript Delivery Methods
21.2.3.4 (10-17-2023) TDS Transcript Delivery Methods TDS offers a variety of options for delivering transcripts: Postal Mail. Facsimile. Secure Mailbox for IRS TDS Users. Secure Object Repository (SOR) Mailbox for e-Services Users. On-Line. A primary and alternate delivery method must be selected. TDS defaults to the alternate delivery method if the primary delivery method fails.
Postal Mail
21.2.3.4.1 (10-17-2023) Postal Mail 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. The limitation is 15 double-sided pages.
Facsimile
21.2.3.4.2 (06-25-2024) Facsimile 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. 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. 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. 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.
Secure Mailbox for IRS TDS Users
21.2.3.4.3 (05-20-2024) Secure Mailbox for IRS TDS Users 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. 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. 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.
Secure Object Repository (SOR) Mailbox for e-Services Users
21.2.3.4.4 (05-20-2024) Secure Object Repository (SOR) Mailbox for e-Services Users 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. Note: E-Services SOR is not intended for the IMF or BMF taxpayer; see IRM 3.42.8.8, Transcript Delivery System (TDS), for the SOR audience. IMF taxpayers can access their own transcripts online through Individual Online Account. Business taxpayers can access their own transcripts online through Business Tax Account if their entity type has been added to the application. The Business Tax Account home page describes who can use the application. 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. 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. 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.
On-Line
21.2.3.4.5 (06-28-2019) On-Line The on-line delivery option allows the TDS-generated transcript to be retrieved and viewed immediately. This option is used primarily for working taxpayer correspondence. 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.
Fulfilling Transcript Requests
21.2.3.5 (07-11-2024) Fulfilling Transcript Requests This section provides direction when ordering transcripts for taxpayers. It is the assistor's responsibility to complete each of the following tasks when fulfilling transcript requests: Conduct full authentication to verify identity and authorization to receive federal tax information. This protects the taxpayer's privacy and security of their federal tax information. Identify the purpose for the transcript. Identify what type of transcript is needed. Determine if TDS can be used to fulfill the request, or if an internal IDRS transcript is needed to provide the information. Identify any account issues on IDRS or AMS prohibiting the issuance of a transcript. Determine the delivery method. Process the transcript request. Advise the taxpayer of the delivery timeframe. Update AMS history as required. Complete contact closure.
Disclosure Requirements
21.2.3.5.1 (08-07-2024) Disclosure Requirements 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. 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. 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). 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. The transcripts the IRS provides are masked. The IRS policy is to provide only the masked transcript to the taxpayer. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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. 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 for Individuals. 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. ODC can only be accepted from the taxpayer when assisting in resolving a tax matter, such as an open CP2000 or IRS-issued notice. ODC does not apply to non-tax matters, such as income verification for mortgage loans. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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: Advise the taxpayer of the security risk associated with fax transmissions. Verify the receiving fax is in a secure location and only the intended recipient will receive the fax. 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. A fax cover sheet is required. See IRM 21.2.3.5.4, Fax Cover Sheets. Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Use of postal mail delivery requires adherence to the following disclosure procedures: Verify the mailing address. 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. 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.
Selecting the Type of Transcript
21.2.3.5.2 (07-07-2022) Selecting the Type of Transcript 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? Note: Recent transactions, such as payment transfers, adjustments, address changes, or any other pending adjustments, will not be displayed on the account transcript until they are fully processed. 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.
Selecting a Delivery Method
21.2.3.5.3 (10-04-2024) Selecting a Delivery Method 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. 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, TE/GE, TPP, 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. 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. NOTE: As it relates to all bullets, a request from the tax practitioner to have the assistor enter a different mailing address in TDS for the taxpayer will not be honored. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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. 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. Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Check the mailbox for new mail regularly, following local procedures. 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. 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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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.
TDS Transcripts for IMF and BMF Taxpayers
21.2.3.5.3.1 (05-28-2024) TDS Transcripts for IMF and BMF Taxpayers Mailing of TDS transcripts is the delivery method for IMF and BMF taxpayers. Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IMF taxpayers can use Individual Online Account to obtain a transcript online, thus avoiding the mailing time. BMF taxpayers can use Business Tax Account to obtain a transcript online if their entity type has been added to the application, thus avoiding the mailing time. The home page describes who can use the application. Adhere to the procedures in IRM 21.2.3.5.1, Disclosure Requirements.
TDS Transcripts for IMF and BMF Authorized Representatives
21.2.3.5.3.2 (11-21-2024) TDS Transcripts for IMF and BMF Authorized Representatives For all authorized representatives, mailing and the use of the e-Services Secure Object Repository (SOR) Mailbox are the only delivery options when requesting TDS transcripts for their clients. Effective April 8, 2024, Accounts Management (AM) has a specific policy and procedure when tax professionals request the SOR mailbox as the delivery method for a TDS transcript. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method. Reminder: If providing an IMF unmasked wage and income transcript, it can only be mailed to the taxpayer's address of record, be mailed to the authorized individual for the decedent, or placed into the authorized representative's e-Services SOR mailbox. An unmasked IMF wage and income transcript cannot be mailed to authorized representatives. Caution: ONLY IMF wage and income transcripts can be provided unmasked if exception criteria is met per IRM 21.2.3.5.10.2.1, IMF Unmasked Transcripts and Referrals. NO other transcript type is authorized to be unmasked. Adhere to the procedures in IRM 21.2.3.5.1, Disclosure Requirements. Reminder: A taxpayer's death impacts authorizations; refer to IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication, paragraph 2 Caution. For routing transcripts to the authorized representative's e-Services SOR mailbox, refer to the subsections below. IRM 21.2.3.5.3.2.1, BMF TDS Transcripts for Authorized Representatives. IRM 21.2.3.5.3.2.2, IMF TDS Transcripts for Authorized Representatives. Note: Authorized representatives who do not have an e-Services SOR mailbox must first register on IRS.gov by selecting Access SOR from the Transcript Delivery System (TDS) web page. Once registered, they should call back to request the transcript. Effective April 8, 2024, AM PPS assistors must verify the authorized representative's Short ID through SADI, per IRM 21.3.10.4.4.1, Transcript SADI Authentication for SOR Deposit, before processing the transcript request for a SOR mailbox delivery method. Effective December 2, 2024, AM TE/GE and International telephone assistors must also follow IRM 21.3.10.4.4.1 , Transcript SADI Authentication for SOR Deposit, to verify the caller's Short ID through SADI before processing the transcript request for a SOR mailbox delivery method. If research determines the Short ID does not belong to the authorized representative, the transcript can only be mailed to the taxpayer's address of record. A request from the authorized representative to have the assistor enter a different mailing address in TDS for the taxpayer will NOT be honored. To place the transcript into the authorized representative's e-Services SOR mailbox, go to the TDS Product Delivery Options screen and follow the steps below: Select Secure Mailbox as the Delivery Method. Select Secure Mailbox as the Alternate Delivery Method. Delete your SEID in the User Name field and input the e-Services Short ID. Ensure the Short ID is input correctly. Note: 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. Note: Occasionally there can be a problem with the caller's e-Services account resulting in failed attempts to deposit transcripts into the caller's e-Services SOR mailbox. Only the e-help Desk can research the account and address the issue. Direct the caller to the e-help Desk; the telephone number and hours are posted on IRS.gov.
BMF TDS Transcripts for Authorized Representatives
21.2.3.5.3.2.1 (04-22-2024) BMF TDS Transcripts for Authorized Representatives Authorized representatives can request BMF TDS transcripts be placed into their e-Services SOR mailbox. Effective April 8, 2024, Accounts Management (AM) has a specific policy and procedure when tax professionals request the SOR mailbox as the delivery method for a TDS transcript. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method. The caller 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 established by the caller. The caller is only allowed to access the mailbox they established. To place the transcript into the authorized representative's e-Services SOR mailbox, see IRM 21.2.3.5.3.2(4), TDS Transcripts for IMF and BMF Authorized Representatives.
IMF TDS Transcripts for Authorized Representatives
21.2.3.5.3.2.2 (04-22-2024) IMF TDS Transcripts for Authorized Representatives Authorized representatives can request IMF TDS transcripts be placed into their e-Services SOR mailbox. This includes the unmasked wage and income transcript when needed for federal tax return preparation and filing, per IRM 21.2.3.5.10.2.1(2), IMF Unmasked Transcripts and Referrals. Effective April 8, 2024, Accounts Management (AM) has a specific policy and procedure when tax professionals request the SOR mailbox as the delivery method for a TDS transcript. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method. The caller 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 established by the caller. The caller is only allowed to access the mailbox they established. The caller must have their own CAF number or have a business CAF number. The caller's CAF Status must indicate good standing. If the CAF status is not in good standing, see IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication. A valid Form 8821 or Form 2848 submitted at the time of the call does not need to be first processed by the CAF unit or specifically list the caller's own CAF number in order to fulfill the transcript request. If the business CAF number appears on the form, a separate designation, such as a Form 8821 listing the caller's name and including the caller's own CAF number, is not required. Refer to IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication. To place the transcript into the authorized representative's e-Services SOR mailbox, see IRM 21.2.3.5.3.2(4), TDS Transcripts for IMF and BMF Authorized Representatives.
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21.2.3.5.3.3 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Fax Cover Sheets
21.2.3.5.4 (01-24-2022) Fax Cover Sheets Make every reasonable effort to protect the security of taxpayer information being faxed. A fax cover sheet is required. 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.
Using Electronic Fax Services
21.2.3.5.5 (02-27-2023) Using Electronic Fax Services 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. Enterprise e-Fax (EEFax), as discussed in IRM 21.2.3.5.5.1, IRS Electronic Fax System, refers to the IRS e-fax system. 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. 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. 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). 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. 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. 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. 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. If the taxpayer cannot provide a written consent, the information can only be sent using an alternate delivery method.
IRS Electronic Fax System
21.2.3.5.5.1 (08-04-2023) IRS Electronic Fax System Enterprise e-Fax (EEFax) is the electronic fax system used by employees to send and receive faxed documents. EEFax, when available, must be used in lieu of manual faxing.
Use of Letters when Providing a Transcript
21.2.3.5.6 (03-05-2025) Use of Letters when Providing a Transcript TDS offers two types of letters: a cover letter and letters located within the Transcript Letters section on the TDS home page. Cover letters accompany the transcript and state the transcript requested was fulfilled Transcript Letters is reserved for two specific situations as explained in: IRM 21.2.3.5.8.4.5, Verification of Non-Filing Letter for Identity Theft, and IRM 21.2.3.5.7.2, COVID-Related IRS Tools and Stimulus. When providing a transcript using the postal mail delivery method, a cover letter automatically accompanies the transcript. For the other delivery methods, refer to the SERP TDS Page How to Generate a Cover Letter for Transcripts in TDS, for how to add a cover letter to the transcript. A cover letter is not required if the assistor includes the transcript along with other correspondence based on the conversation with the taxpayer.
Transcript Restrictions and Special Handling
21.2.3.5.7 (03-05-2025) Transcript Restrictions and Special Handling ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Occasionally, factors on the account prevent certain transcript requests from fully processing and thus require an alternate transcript to TDS be provided. Example: The transcript does not display specific account activity, e.g., the secondary taxpayer plans to change their filing status to married filing separately for the next tax year. In the meantime, the taxpayer makes estimated tax payments under their own SSN. Because the filing status is currently married filing jointly, TDS generates the tax account transcript from the primary taxpayer's account information, which does not include the estimated tax payments. Example: A taxpayer filed a return, and it does not match the entity filing requirement, e.g., taxpayer files Form 1120-S, U.S. Income Tax Return for an S Corporation, but the requirement is Form 1120, U.S. Corporation Income Tax Return. 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. 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. 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. 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. Note: June 15 is derived from the paper-processing timeframe of 6-8 weeks, based on the return being submitted April 15. 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. Note: Some taxpayers may be asked to provide a tax return transcript to verify information for their financial aid application. Provide the transcript and do not refer the taxpayer to the Federal Student Aid help page. A wage and income transcript is not available in TDS until March 30, 2025, for the current processing year. A wage and income transcript requested prior to March 30 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 March 30. 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. 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. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 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. 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. 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. 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. 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). 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.
Letter 6504
21.2.3.5.7.1 (06-29-2022) Letter 6504 To generate Letter 6504, do the following: Access the PDF version of Letter 6504, Transcript of Tax Return, from the Publishing site. Enter the Request and Response dates based on when the initial transcript request was made and the date the letter was provided. Both fields have a drop down calendar. Enter the Customer file number if one was provided. Enter the last four digits of the taxpayer's TIN in the Taxpayer ID number field. Keep the Xs as placeholders for masked digits and delete the Ns. Delete the brackets. Follow Masking Criteria and Field Display for the Name and Address line 1 fields. Delete Name, Address line 1, and the brackets. Enter the tax year. Delete the Ys and brackets. Complete the remaining rows, as applicable, following Masking Criteria and Field Display. Delete the Ns and brackets when entries are made in those fields. Once completed, select the Print Form tab at the top of the page to print. This letter can only be mailed to the taxpayer. If you need to enter dependents or additional information, Letter 6504 has two selectable paragraphs. Access these paragraphs through the Show Selectable Paragraph Pages tab. Check the box by the appropriate paragraph and the paragraph is added to the bottom of the letter for you to complete. Follow Masking Criteria and Field Display, for how to display the dependent name and TIN.
COVID-Related IRS Tools and Stimulus
21.2.3.5.7.2 (05-20-2024) COVID-Related IRS Tools and Stimulus This section houses the COVID-related paragraphs formerly in IRM 21.2.3.5.7, Transcript Restrictions and Special Handling. Topics include Economic Impact Payment, Recovery Rebate Credit, Non-Filers Tool, and the Child Tax Credit Tool. This content is being kept temporarily for reference and in the event the procedures are still needed to service a taxpayer. This paragraph addresses verification of non-filing letter requests impacted by the Economic Impact Payment (EIP) of 2020. Because the submission of information using the Non-Filers Tool is a return filing, the TDS verification of non-filing letter cannot be provided to taxpayers who applied for the EIP using the Non-Filers Tool. TDS will generate a version of the letter stating, We're sorry, but we couldn't honor the request for the above taxpayer. Instead, provide TDS Letter 3538. Refer to the SERP TDS web page, Letter 3538, for how to complete the letter and to view a sample letter. This Letter 3538 is only intended for those with no filing requirement and who applied for the EIP. IRM 21.6.3.4.2.13, Economic Impact Payments (EIP), has information about the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and payment. Before providing TDS Letter 3538, verify there is a posted EIP return; refer to IRM 21.6.3.4.2.13, Economic Impact Payments (EIP), to identify these returns. Advise the taxpayer you are providing a substitute letter because applying for the Economic Impact Payment resulted in a Form 1040 tax return being processed by the IRS on their behalf in order to issue the payment. Note: Though this is the same TDS Letter number as used in identity theft situations where a verification of non-filing letter is requested, the content of the two letters differs. This paragraph addresses verification of non-filing letter requests impacted by the Recovery Rebate Credit of 2021. Eligible individuals with no filing requirement may file a Form 1040 Series return for tax year 2020 to claim a Recovery Rebate Credit if they received a partial EIP or did not receive an EIP at all. IRS.gov has complete information. The TDS verification of non-filing letter cannot be provided because a return was processed and TDS will generate a version of the letter stating, We're sorry, but we couldn't honor the request for the above taxpayer. Instead, provide TDS Letter 3538. Refer to the SERP TDS web page, Letter 3538, for how to complete the letter and to view a sample letter. Provide Letter 3538 only to those with no filing requirement who submitted a return just to claim a Recovery Rebate Credit. Advise the taxpayer you are providing a substitute letter since a tax return was filed. Note: Though this is the same TDS Letter number as used in identity theft situations where a verification of non-filing letter is requested, the content of the two letters differs. Taxpayers with no filing requirement were encouraged to use the Non-Filers: Enter Payment Info Here Tool on IRS.gov to receive their Economic Impact Payment (EIP). Some taxpayers with filing requirements used the Non-Filers Tool to submit information to receive their EIP despite IRS.gov guidance to file a return instead. Because the submission of information using the Non-Filers Tool is a return filing, these taxpayers were required to file a paper (amended) return; see IRM 21.5.3.4.17, Amended Economic Impact Payment (EIP) Return. When these taxpayers request a TDS tax return transcript or record of account transcript through self-service methods (Individual Online Account, IVR, Form 4506-T), the transcript will not reflect the paper (amended) return information filed but rather reflect the data from the return generated using the Tool ($1 taxable interest income, $1 total income, and $1 AGI). If a taxpayer is calling to request a tax return transcript or record of account transcript, select the TDS DLN Transcript Request link to generate the transcript using the Document Locator Number (DLN) of the paper (amended) return. The transcript can only be mailed to the taxpayer. Note: Providing a transcript using the DLN is only intended for those who used the Tool and then filed a paper (amended) return. Returns filed using the Tool can be identified with $1 taxable interest income, $1 total income, and $1 AGI, per IRM 21.6.3.4.2.13, Economic Impact Payments (EIP). Note: If you receive an error when trying to generate a transcript using the DLN, such as "No transcript data found," it's because the amended return was processed as a TC 977 rather than as a TC 976. Provide Letter 6504, Transcript of Tax Return, if the return is on CII, or provide CC TRDBV if the return is not on CII. For record of account transcript requests, in addition to providing the Letter 6504 or the CC TRDBV, also provide a TDS account transcript through the Request Transcript link. Letter 6504 instructions are in IRM 21.2.3.5.7.1, Letter 6504. The CC TRDBV must be masked following Masking Criteria and Field Display. These products can only be mailed to the taxpayer. Taxpayers who used the Child Tax Credit Non-filer Sign-up Tool and later filed a paper (amended) return to report income should not request TDS tax return or record of account transcripts through self-service methods (Individual Online Account, IVR, Form 4506-T). These transcripts will not reflect the paper (amended) return information but will reflect the data from the return generated using the Tool. If a taxpayer is requesting a tax return or record of account transcript, select the TDS DLN Transcript Request link to generate the transcript using the Document Locator Number (DLN) of the paper (amended) return. The transcript can only be mailed to the taxpayer. Note: If you receive an error when trying to generate a transcript using the DLN, such as "No transcript data found," it's because the amended return was processed as a TC 977 rather than as a TC 976. Provide Letter 6504, Transcript of Tax Return, if the return is on CII, or provide CC TRDBV if the return is not on CII. For record of account transcript requests, in addition to providing the Letter 6504 or the CC TRDBV, also provide a TDS account transcript through the Request Transcript link. Letter 6504 instructions are in IRM 21.2.3.5.7.1, Letter 6504. The CC TRDBV must be masked following Masking Criteria and Field Display. These products can only be mailed to the taxpayer.
Transcripts and Identity Theft for Individuals
21.2.3.5.8 (12-09-2024) Transcripts and Identity Theft for Individuals 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 TDS e-Services users and individual taxpayers using Individual Online Account, Get Transcript by Mail, 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 for Individuals. IRM 21.2.3.5.8.2, Accounts with Resolved Identity Theft for Individuals. IRM 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved Identity Theft for Individuals. IRM 21.2.3.5.8.4, Type of Transcript Requested for Identity-Theft Accounts for Individuals. 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 Letter 50C, Information Request Incomplete, instructing the taxpayer to call the Identity Theft toll-free number. The original form the taxpayer submitted is not enclosed with Letter 50C. More information on SP procedures is found in IRM 3.5.21.2.8.1, Identity Theft Indicator. Note: A third-party, such as a tax professional with a power of attorney, can contact Identity Theft toll-free to request a transcript when their client receives Letter 50C. Authentication of the client's tax information is required, following IRM 21.2.3.5.8.1, Authentication Procedures for Identity Theft for Individuals. If the taxpayer is in receipt of Letter 50C 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 for Individuals, 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, Get Transcript by Mail, the IVR, or by submitting/resubmitting the Form 4506 Series. 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. Note: If the taxpayer is requesting a tax return transcript for a mortgage company, provide the following information: "In cases of identity theft, the financial community has been made aware we will only release transcripts to the taxpayer. A mortgage company or lender does not need to obtain the transcript directly from the IRS." See Regulation 12 CFR 1026.43(c)(4). 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. Note: Do not refer the taxpayer to Phishing at IRS.gov. 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 for Individuals. 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.
Authentication Procedures for Identity Theft for Individuals
21.2.3.5.8.1 (12-09-2024) Authentication Procedures for Identity Theft for Individuals Conduct full authentication as outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication, and high-risk disclosure as outlined in IRM 21.1.3.2.4, Additional Taxpayer Authentication. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: A third-party, such as a tax professional with a power of attorney, can contact Identity Theft toll-free to request a transcript when a TDS letter instructs their client to call. Sometimes the third-party may not be able to provide sufficient information for the assistor to research the account and only the taxpayer may have enough history and documentation to resolve the inquiry. Authentication of the third-party is required, following IRM 21.1.3.2.3, Required Taxpayer Authentication. If the taxpayer cannot pass authentication, instruct the taxpayer to obtain their tax documents and personal information and call the IRS back. Taxpayers can only be referred to the Taxpayer Assistance Center (TAC) when telephone assistance has been exhausted and they have their tax documents and personal information. Advise taxpayers that an appointment is necessary for TAC assistance and may not be immediate depending on office availability. Provide the toll-free number, 844-545-5640, and offer to transfer them. Document the failed authentication attempt and TAC referral in AMS. Note: 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. If the taxpayer passes authentication, there are specific transcript procedures to follow. For accounts with resolved identity theft, see IRM 21.2.3.5.8.2, Accounts with Resolved Identity Theft for Individuals. For suspected or open/unresolved identity theft, see IRM 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved Identity Theft for Individuals.
Accounts with Resolved Identity Theft for Individuals
21.2.3.5.8.2 (12-09-2024) Accounts with Resolved Identity Theft for Individuals Resolved identity-theft accounts will show TC 971 Action Code (AC) 501 or AC 506 for the tax year. Refer to IRM 21.2.3.5.8.4, Type of Transcript Requested for Identity-Theft Accounts for Individuals, for the transcript types. CC ENMOD will show identity-theft accounts affected by tax year. If the request is for a tax year not affected by identity theft, follow normal transcript procedures as outlined in IRM 21.2.3.5.10.2, IMF Transcript Ordering. However, if you suspect identity theft may have affected a tax year (e.g., address discrepancy, TC 976), follow IRM 21.2.3.5.8.3, Accounts with Suspected or Open/Unresolved Identity Theft for Individuals. Reminder: Individual Online Account will not generate transcripts for years affected by identity theft.
Accounts with Suspected or Open/Unresolved Identity Theft for Individuals
21.2.3.5.8.3 (12-09-2024) Accounts with Suspected or Open/Unresolved Identity Theft for Individuals Suspected identity theft is when either the taxpayer or the IRS suspects identity theft has occurred: If the taxpayer self-identifies as a victim of identity theft, refer to IRM 25.23.2.4.4.1, IMF Identity Theft - Taxpayer Initiated Allegations of Identity Theft - TC 971 AC 522. If the assistor suspects identity theft, refer to IRM 25.23.2.4.5, IRS Initiated Suspicion of Identity Theft - TC 971 AC 522 IRSID. Open/unresolved identity theft is when an account has an open control and is not completely resolved. Transcripts can be issued while accounts are being resolved. For suspected or open/unresolved identity theft, refer to IRM 21.2.3.5.8.4, Type of Transcript Requested for Identity-Theft Accounts for Individuals.
Type of Transcript Requested for Identity-Theft Accounts for Individuals
21.2.3.5.8.4 (12-09-2024) Type of Transcript Requested for Identity-Theft Accounts for Individuals Refer to the respective sections below based on the type of transcript requested: IRM 21.2.3.5.8.4.1, Tax Return Transcript for Identity Theft. IRM 21.2.3.5.8.4.2, Tax Account Transcript for Identity Theft. IRM 21.2.3.5.8.4.3, Wage and Income Transcript for Identity Theft. IRM 21.2.3.5.8.4.4, Record of Account for Identity Theft. IRM 21.2.3.5.8.4.5, Verification of Non-Filing Letter for Identity Theft. Note: If the taxpayer is requesting the transcript to obtain prior-year AGI information, see IRM 21.2.1.40, E-file 1040 Series Online Filing. The transcripts the IRS provides are masked. The IRS policy is to provide only the masked transcript to the taxpayer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Tax Return Transcript for Identity Theft
21.2.3.5.8.4.1 (06-13-2022) Tax Return Transcript for Identity Theft A tax return transcript can be provided to the taxpayer who filed the return on a resolved or open/unresolved identity-theft account. In most cases, TDS can be used. CC TRDBV is an alternate transcript if TDS cannot be used. Note: If the SSN owner's tax return for the year requested is posted as a TC 977 instead of a TC 150 or TC 976, perform research on Correspondence Imaging Inventory (CII) to locate the return. If the return is found, follow IRM 21.5.1.5.5, Processing/Reprocessing CII Tax Returns, to have the return reprocessed. If the return is not found on CII, follow IRM 21.4.1.4.1, Locating the Taxpayer's Return. In either scenario, provide the taxpayer with the timeframe to call back for a transcript; refer to IRM 21.4.1.4, Refund Inquiry Response Procedures. A TDS transcript cannot be provided until the TC 150 or TC 976 is posted to the account. TDS will generate a tax return transcript for either the TC 150 or the TC 976 return using the Document Locator Number (DLN) of the return. This includes a return posted in error to MFT32. If the return is posted in error to MFT32, use the DLN of the TC 976 MFT32 return. Determine which return belongs to the taxpayer. The taxpayer is only entitled to the tax return transcript for the return they filed. Caution: If the taxpayer requests a transcript of a fraudulent tax return, see IRM 21.2.3.5.8, Transcripts and Identity Theft for Individuals. To generate a transcript in TDS using the DLN, select DLN Transcript Request from the TDS home page. If the taxpayer is the filer of the TC 150 return, input the TC 150 DLN. If the taxpayer is the filer of the TC 976 return, input the TC 976 DLN. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method, to determine the delivery method. Caution: Enter the SSN and DLN carefully. Consider using "cut & paste" to enter the SSN and DLN. The transcript will not properly generate with an incorrect entry. If the TC 150 or TC 976 return is not available through TDS, provide CC TRDBV. The first TRDPG response screen lists all the access codes corresponding to the forms and/or schedules filed and should NOT be provided. This screen also lists other access codes such as STAT-HIST and SSN-VALDN, which are not necessary to provide. The taxpayer should only receive information which the TDS tax return transcript provides. Input the correct access code(s) in the applicable field for each form/schedule filed and associated with the return. For more information on CC TRDBV, see IRM 2.3.73.2.1, Command Code (CC) TRDBV General. Note: Advise the taxpayer this is an alternative transcript and displays information differently than the typical tax return transcript due to programming limitations. Entity, or other third-party information, such as an entity's name and address, and dependents' names, may not show on the TRDBV transcript. ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: Refer to the Internal IDRS Transcripts web page on SERP for masking personally identifiable information (PII). Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.
Tax Account Transcript for Identity Theft
21.2.3.5.8.4.2 (06-13-2022) Tax Account Transcript for Identity Theft If the account has been corrected, provide a tax account transcript using TDS. Verify the taxable income (TXI) and adjusted gross income (AGI) were corrected to reflect the taxpayer's return and not the fraudulent return. If the account has not been corrected, a tax account transcript cannot be provided. Offer a tax return transcript following the procedures in IRM 21.2.3.5.8.4.1, Tax Return Transcript for Identity Theft. Explain the tax return transcript will not show amendments or adjustments. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method, to determine the delivery method. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.
Wage and Income Transcript for Identity Theft
21.2.3.5.8.4.3 (10-01-2025) Wage and Income Transcript for Identity Theft Taxpayers affected by employment or income-related identity theft may request a wage and income transcript. Wage and income-related identity theft occurs when the Form W-2, Wage and Tax Statement, is fabricated and filed to support refund fraud or when the Form W-2 reports "real" wages earned by someone working under the SSN. Either of these types of identity theft may appear as unreported income under the victim's account. Identifiers of wage and income-related identity theft include any of the following: TC 971 AC 522/501/506 with a tax source administration code of INCOME or INCMUL. TC 971 AC 525. TC 971 AC 504 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" The owner of the SSN can only receive the wage and income information belonging to the owner of the SSN, and the identity thief can only receive the wage and income information belonging to the identity thief. If the identity thief establishes they earned the income reported under someone else's SSN, only the wage and income information for those particular information returns may be released to the individual who earned the income. If the SSN owner states the income information suspected to be earned by another individual is actually their income and wants the information, see paragraph 5 in IRM 11.3.2.4.1.2, Identity Theft and Access to Tax Returns and Information Returns. TDS wage and income transcripts can be provided when they contain ONLY the SSN owner's information. Since TDS cannot filter or remove selected document information, provide CC IRPTRW instead. Remove all information which is not the SSN owner's information. Refer to IRM 21.2.3.5.3.3 #, Internal IDRS Transcripts for All Callers, for delivery methods. Note: Refer to the Internal IDRS Transcripts web page on SERP for masking personally identifiable information (PII). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: Never disclose the name and/or address of the individual using the SSN to the owner of the SSN. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.
Record of Account for Identity Theft
21.2.3.5.8.4.4 (06-13-2022) Record of Account for Identity Theft If the identity theft on the account has been resolved, provide a record of account transcript through TDS using the Document Locator Number (DLN). Select DLN Transcript Request from the TDS home page. If the taxpayer is the filer of the TC 150 return, input the TC 150 DLN. If the taxpayer is the filer of the TC 976 return, input the TC 976 DLN. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method, to determine the delivery method. Caution: Enter the SSN and DLN carefully. Consider using "cut & paste" to enter the SSN and DLN. The transcript will not properly generate with an incorrect entry. If the account has not been corrected to reflect the taxpayer's return information, do not provide a record of account transcript using TDS; provide a CC TRDBV. Refer to IRM 21.2.3.5.3.3 #, Internal IDRS Transcripts for All Callers, for delivery methods. Reminder: Refer to the Internal IDRS Transcripts page on SERP for masking personally identifiable information (PII). Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.
Verification of Non-Filing Letter for Identity Theft
21.2.3.5.8.4.5 (03-30-2021) Verification of Non-Filing Letter for Identity Theft There may be instances where a fraudulent return was filed and the identity theft victim calls requesting a verification of non-filing letter. This letter cannot be generated using TDS Request Transcript if there is a tax return filed on the account. TDS Letter 3538 is an alternative and can be generated through the Transcript Letters link. Current TDS programming does not offer a masked Letter 3538 nor does it have a field to enter a Customer File Number. See Letter 3538 to generate TDS Letter 3538. Provide TDS Letter 3538 to the taxpayer via postal mail. Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.
Transcripts and Identity Theft for Businesses
21.2.3.5.9 (12-09-2024) Transcripts and Identity Theft for Businesses 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 TDS e-Services users and business taxpayers using Business Tax Account. 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 Letter 50C, Information Request Incomplete, instructing the taxpayer to call the Business toll-free line at 800-829-4933. More information on SP procedures is found in IRM 3.5.21.2.8.1, Identity Theft Indicator. The identity-theft indicators are listed below. When any of these indicators are present, Accounts Management (AM) assistors must follow IRM 25.23.11.6.5.2, BMF Transcripts and Identity Theft. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Assistors must also follow IRM 25.23.11.6.5.2, BMF Transcripts and Identity Theft, when the identity-theft indicators are present and the taxpayer requests a transcript of a fraudulent tax return, indicates receipt of a transcript they did not request, or indicates the transcript they requested contains incorrect information due to possible identity theft.
Ordering Transcripts
21.2.3.5.10 (11-23-2021) Ordering Transcripts This section of the IRM provides transcript ordering procedures for BMF and IMF assistors: IRM 21.2.3.5.10.1, BMF Transcript Ordering. IRM 21.2.3.5.10.2, IMF Transcript Ordering. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Instructions for Practitioner Priority Service (PPS) assistors are not provided in this IRM. Refer to IRM 21.3.10.4.4, Transcript Requests.
BMF Transcript Ordering
21.2.3.5.10.1 (04-23-2025) BMF Transcript Ordering Ask probing questions to determine why the transcript is needed. Identify which type of transcript will meet the taxpayer's needs based on the purpose of the transcript request. Refer to IRM 21.2.3.2 Types of TDS Transcripts. Encourage the taxpayer to use self-service methods: Business Tax Account (BTA). Transcripts are available online for the entities below. a. Sole Proprietor who files with an EIN (can obtain both Business Entity transcripts). b. Designated Official (DO) of an S Corporation or C Corporation (can obtain both Business Entity transcripts). c. Partners and Shareholders (cannot obtain either Business Entity transcript). Note: Single Member Limited Liability Companies (SMLLC) do not currently have access to BTA. Form 4506-T, Request for Transcript of Tax Return. Transcripts are mailed. The new Business Entity transcripts are not yet available. If the taxpayer is not using a self-service method, conduct full authentication per IRM 21.1.3.2.3, Required Taxpayer Authentication. If the assistor suspects identity theft, or there is an identity-theft indicator on the account, see IRM 21.2.3.5.9, Transcripts and Identity Theft for Businesses. Transcript availability is outlined in IRM 21.2.3.3.1(3), Transcript Assistance by an IRS Representative. Only when expedited service is needed and telephone assistance has been exhausted can a taxpayer be directed to the Taxpayer Assistance Center (TAC). When doing so: Advise that an appointment is necessary and may not be immediate depending on office availability. Provide the toll-free number, 844-545-5640, and offer to transfer them. Document the failed authentication attempt and TAC referral in AMS. Identify any account issues on IDRS or AMS prohibiting the issuance of a transcript; refer to IRM 21.2.3.5.7, Transcript Restrictions and Special Handling, for some examples. Note: For Large Corp Program customers, see IRM 21.2.3.5.7(12), Transcript Restrictions and Special Handling. 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. The IRS policy is to only provide masked transcripts. If the taxpayer insists on an unmasked transcript, see IRM 21.2.3.5.10.1.1, BMF Unmasked Transcripts and Referrals. Exception: The Business Entity transcripts are the only transcripts provided unmasked. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method, and to IRM 21.1.3.9, Mailing and Faxing Tax Account Information, for mailing restrictions. If the taxpayer requests an identifying number/customer file number appear on the transcript, enter this number into the Customer File Number field on the TDS Taxpayer Information screen. TINs cannot be accepted. The field accommodates up to 10 numeric digits. Once all transcripts are in the product queue, and before selecting Continue to process the transaction, verify with the caller that you have the correct transcripts listed and all transcripts requested are included. This must be done regardless of what other checks were done earlier in the call. Ensure the correct Mask or Unmask radio button was selected. Repeat to the caller each transcript in the product queue – transcript type, tax form, tax year, tax month/quarter, etc. Ask the caller if correct. If you are unable to confirm with the caller, do not process the transaction; no transcript can be provided. Reminder: Only the Business Entity transcripts can be provided unmasked; all other transcripts must be masked. Note: Masked and unmasked transcripts cannot be combined in the same TDS session. Separate sessions must be completed for masked transcripts and for unmasked transcripts. If TDS is not available (entire application is down), follow IRM 21.3.5.4.2.3, Required Systems Unavailable. If an aspect of TDS is not working, such as a specific form is not properly displaying the correct information due to a programming error, provide an internal IDRS transcript in lieu of the TDS transcript. ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.
BMF Unmasked Transcripts and Referrals
21.2.3.5.10.1.1 (12-09-2024) BMF Unmasked Transcripts and Referrals TDS can generate both masked and unmasked transcripts. The IRS policy is to ONLY provide masked transcripts except for the Business Entity transcripts which are provided unmasked. If the taxpayer requests an unmasked version, explain it is the IRS's policy and responsibility to protect and secure the taxpayer's personal information. Masked transcripts contain full financial information and have sufficient identifying information to meet the needs of those requesting the transcript. If the taxpayer states they tried to submit the masked transcript and it was not accepted: Explain that the IRS can only provide the masked transcript. Inform that a referral will be prepared and submitted to IRS headquarters staff who will reach out to the business to explain the policy and why the IRS is only providing masked transcripts. Advise that only masked transcripts will be provided even after contact is made with the business and the policy explained. Provide the masked transcript and ask they submit the transcript again to the business. Inform that the IRS may contact the taxpayer by telephone if any additional information is needed. Note: Do not provide a timeframe. The taxpayer will not receive a callback for resolution. This is only an internal referral to elevate the problem the taxpayer is encountering. Use electronic Form 4442 to refer inquiries to headquarters staff. Obtain the following information. If the taxpayer does not have all the information, instruct the taxpayer to call back with the information. The specific reason why the taxpayer is requiring an unmasked transcript. A current telephone number where the taxpayer can be reached if there are any questions. The complete business, agency, etc. information with specific contact name and telephone number of the business requesting the unmasked transcript. Complete Form 4442 by making the following selections and entries: Select "IRM" as the Referral Type. Select "Other (write-in)" as the Select Category. Enter "21.2.3.5.10.1.1; Request for BMF Unmasked Transcript" as the Write In. Select "Other" as the Reason. Input the information obtained from the taxpayer in paragraph 3 into the Taxpayer Inquiry/Proposed Resolution field and include the specific transcript(s) requested. Once the review process has been completed by the lead/manager, the lead/manager should submit Form 4442, in PDF format, via secure messaging to the group mailbox≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Document in AMS the taxpayer's reason for requesting an unmasked transcript and include the complete business contact information.
IMF Transcript Ordering
21.2.3.5.10.2 (10-15-2024) IMF Transcript Ordering Ask probing questions to determine why the transcript is needed. Note: Refer to IRM 21.2.1.40, E-file 1040 Series Online Filing, if the caller is requesting a transcript to obtain prior-year AGI information. Note: Follow IRM 21.2.3.5.8, Transcripts and Identity Theft for Individuals, if the taxpayer self-identifies as a victim of identity theft. Identify which type of transcript will meet the taxpayer's needs based on the purpose for the transcript request. This ensures the correct transcript is provided and avoids the taxpayer having to call back because they were issued the incorrect transcript. Refer to IRM 21.2.3.2, Types of TDS Transcripts. Example: If the caller is going to e-file, the caller may need an unmasked wage and income transcript as it contains the PII needed to prepare a prior-year return. Encourage the taxpayer to use self-service methods. All methods provide only masked transcripts. Offer Individual Online Account first. If the taxpayer is not using Individual Online Account, then offer the remaining options as applicable: Get Transcript by Mail, Interactive Voice Response (IVR), and Form 4506-T. The IVR extensions are 3140 (English) and 3240 (Spanish). Information about Individual Online Account is in IRM 21.2.3.3.2, Individual Online Account through IRS.gov. Tax Return: Individual Online Account, Get Transcript by Mail, IVR, Form 4506-T. Tax Account: Individual Online Account, Get Transcript by Mail, IVR, Form 4506-T. Record of Account: Individual Online Account, Form 4506-T. Wage and Income: Individual Online Account, Form 4506-T. Note: For unmasked wage and income transcript requests, proceed to paragraph 4. Verification of Non-Filing Letter: Individual Online Account, Form 4506-T. Note: If the verification of non-filing letter request is prior to June 15 for the current tax year, encourage the taxpayer to use the self-service methods after June 15. For an immediate need ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, proceed to paragraph 4. If the taxpayer is not using a self-service method, conduct full authentication per IRM 21.1.3.2.3, Required Taxpayer Authentication. If the assistor suspects identity theft, or there is an identity-theft indicator on the account, see IRM 21.2.3.5.8, Transcripts and Identity Theft for Individuals. Note: If the taxpayer has an open Taxpayer Protection Program (TPP) case, refer to IRM 25.25.6.1.7, Taxpayer Protection Program Overview. No transcript can be provided, nor transcript information provided verbally, on affected and unaffected years until the TPP issue has been resolved. Transcript availability is outlined in IRM 21.2.3.3.1(3), Transcript Assistance by an IRS Representative. Only when expedited service is needed and telephone assistance has been exhausted can a taxpayer be directed to the Taxpayer Assistance Center (TAC). When doing so: Advise that an appointment is necessary and may not be immediate depending on office availability. Provide the toll-free number, 844-545-5640, and offer to transfer them. Document the failed authentication attempt and TAC referral in AMS. Identify any account issues on IDRS or AMS prohibiting the issuance of a transcript; refer to IRM 21.2.3.5.7, Transcript Restrictions and Special Handling, for some examples. 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. The IRS policy is to only provide masked transcripts. If the taxpayer insists on an unmasked transcript, see IRM 21.2.3.5.10.2.1, IMF Unmasked Transcripts and Referrals. Refer to this section for exception criteria for when an unmasked wage and income transcript can be provided. Refer to IRM 21.2.3.5.3, Selecting a Delivery Method, and to IRM 21.1.3.9, Mailing and Faxing Tax Account Information, for mailing restrictions. If the taxpayer requests an identifying number/customer file number appear on the transcript, enter this number into the Customer File Number field on the TDS Taxpayer Information screen. TINs cannot be accepted. The field accommodates up to 10 numeric digits. Once all transcripts are in the product queue, and before selecting Continue to process the transaction, verify with the caller that you have the correct transcripts listed and all transcripts requested are included. This must be done regardless of what other checks were done earlier in the call. Ensure the correct Mask or Unmask radio button was selected. Repeat to the caller each transcript in the product queue - transcript type, tax form, tax year, tax month/quarter, etc. Ask the caller if correct. If you are unable to confirm with the caller, do not process the transaction; no transcript can be provided Reminder: Only the wage and income transcript can be provided unmasked if the exception criteria is met; all other transcripts must be masked. Note: Masked and unmasked transcripts cannot be combined in the same TDS session. Separate sessions must be completed for masked transcripts and for unmasked transcripts. If TDS is not available (entire application is down), follow IRM 21.3.5.4.2.3, Required Systems Unavailable. If an aspect of TDS is not working, such as a specific form is not properly displaying the correct information due to a programming error, provide an internal IDRS transcript in lieu of the TDS transcript. ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Complete the contact by following IRM 21.2.3.7, Call Closure Requirements.
IMF Unmasked Transcripts and Referrals
21.2.3.5.10.2.1 (12-09-2024) IMF Unmasked Transcripts and Referrals TDS can generate both masked and unmasked transcripts. The IRS policy is to ONLY provide masked transcripts. If the taxpayer requests an unmasked version, explain it is the IRS's policy and responsibility to protect and secure the taxpayer's personal information. Masked transcripts contain full financial information and have sufficient identifying information to meet the needs of those requesting the transcript. Exception: There is an exception for the wage and income transcript; see paragraph 2. Reminder: A taxpayer's death impacts authorizations; refer to IRM 21.1.3.3, Third-Party (POA/TIA/F706) Authentication. Note: If the taxpayer states an unmasked transcript is needed for bankruptcy proceedings, explain bankruptcy courts will accept the masked transcript. An unmasked wage and income transcript can ONLY be provided when needed for: Preparing and Filing a Federal Tax Return. Verify a tax return was not filed by the taxpayer for the year in question before providing the unmasked transcript. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ Exception Criteria for the Unmasked Wage and Income Transcript Who Can Request the Unmasked Wage and Income Transcript Delivery Methods for the Unmasked Wage and Income Transcript Preparing and Filing a Federal Tax Return The taxpayer. The authorized individual for the decedent (per the second name line of entity information). The taxpayer's authorized representative. Mailed to the taxpayer's address of record. Mailed to the authorized individual for the decedent. Placed into the authorized representative's e-Services SOR mailbox. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: If the taxpayer states they are at a new address, follow guidance in IRM 21.1.3.20, Oral Statement Authority. If they pass oral statement authority, the address can be changed, and the unmasked wage and income transcript mailed to the new address. Neither the taxpayer, nor the taxpayer's power of attorney (POA), or other authorized representative can request to change the taxpayer's address to the POA or to the authorized representative's address. Masked and unmasked transcript requests cannot be combined in the same TDS transaction. Separate transactions must be completed for unmasked wage and income transcripts. Example: The caller is receiving an unmasked wage and income transcript and a masked record of account transcript. Fully process the unmasked wage and income transcript transaction and then start a new transaction for the masked record of account transcript. Ensure the correct radio button is selected (Mask or Unmask) at the top right of the Taxpayer Information page. Reminder: The wage and income transcript is the ONLY transcript which can be provided unmasked, and only after exception criteria is met. If the taxpayer states they tried to submit the masked transcript and it was not accepted by the business: Explain that the IRS can only provide the masked transcript. Inform that a referral will be prepared and submitted to IRS headquarters staff who will reach out to the business to explain the policy and why the IRS is only providing masked transcripts. Advise that only masked transcripts will be provided even after contact is made with the business and the policy explained. Provide the masked transcript and ask they submit the transcript again to the business. Inform that the IRS may contact the taxpayer by telephone if any additional information is needed. Note: Do not provide a timeframe. The taxpayer will not receive a callback for resolution. This is only an internal referral to elevate the problem the taxpayer is encountering. Use electronic Form 4442 to refer inquiries to headquarters staff. Obtain the following information. If the taxpayer does not have all the information, instruct the taxpayer to call back with the information. The specific reason why the taxpayer is requiring an unmasked transcript. A current telephone number where the taxpayer can be reached if there are any questions. The complete business, agency, etc., information with specific contact name and telephone number of the business requesting the transcript. Complete Form 4442 by making the following selections and entries: Select "IRM" as the Referral Type. Select "Other (write-in)" as the Select Category. Enter "21.2.3.5.10.2.1; Request for IMF Unmasked Transcript" as the Write In. Select "Other" as the Reason. Input the information obtained from the taxpayer in paragraph 5 into the Taxpayer Inquiry/Proposed Resolution field and include the specific transcript(s) requested. Once the review process has been completed by the lead/manager, the lead/manager should submit Form 4442, in PDF format, via secure messaging to the group mailbox ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: If the taxpayer's request was for an unmasked wage and income transcript, and the request meets the exception criteria in paragraph 2, provide the transcript and do not submit a referral. Document in AMS the taxpayer's reason for requesting an unmasked transcript and include the complete business contact information.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
21.2.3.5.10.3 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Example: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
21.2.3.5.10.3.1 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Sanitizing IDRS Transcripts
21.2.3.6 (08-23-2019) Sanitizing IDRS Transcripts Sanitizing removes specific information from an IDRS print which cannot be released to the taxpayer. Assistors are responsible for verifying all sanitized information is not discernible. Note: Use of the IAT QCC Tool sanitize button is highly recommended, as it will remove most confidential data. Assistors should still verify the document. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The Potentially Dangerous Taxpayer (PDT) and Caution Upon Contact (CAU) indicators are not required to be sanitized. These indicators may be removed on a case-by-case basis as determined by management. These indicators appear on CC INOLE, CC ENMOD, CC SUMRY, CC TDINQ, CC TXMOD, CC IMFOL, and CC BMFOL. For more information on PDT and CAU, refer to IRM 25.4.1, Potentially Dangerous Taxpayer, and IRM 25.4.2, "Caution Upon Contact" Taxpayer. Personally identifiable information (PII) must be removed to protect the taxpayer's and others' privacy. Refer to IRM 10.5.1.2.3, Privacy and Information Protection, Privacy Policy, for additional guidance and examples of PII. Remove any cross-reference TINs from IDRS prints not covered by an authorization. For example, any cross-reference SSNs must be sanitized from a BMF TXMOD print showing Trust Fund Recovery Penalties. Caution: In cases involving married taxpayers, be alert to changes in marital status. Information requested by a separated or divorced spouse on a previously filed joint return must be carefully reviewed to protect the confidentiality of the other taxpayer's current information. The requester does not receive appeal rights for any deleted information provided outside the Freedom of Information Act (FOIA) process. Generally, the decision to withhold information is made at the supervisory level. Consult with your supervisor for further information.
Call Closure Requirements
21.2.3.7 (10-01-2025) Call Closure Requirements Advise the taxpayer of the primary delivery timeframe, as applicable. If using TDS Postal Mail, 5-10 calendar days. When providing other correspondence as well, such as a CRX letter, advise that the transcript is being mailed separately from the other correspondence. Those living outside of the U.S. should allow for mailing time reflective of their country. If mailing the transcript from the office, 5-10 calendar days. Those living outside of the U.S. should allow for mailing time reflective of their country. If routing to the authorized representative's e-Services SOR mailbox, it should be received within 45 minutes, although it can take up to 48 hours. It is not necessary to provide the delivery timeframe if the taxpayer has already voluntarily shared that all transcripts requested were received. If using EEFax, it will be received momentarily. EEFax, when available, must be used in lieu of manual faxing. In AMS, select the issue/topic based on the primary purpose of the call. If the primary topic is transcripts, select Transcript Request. When transcripts are provided, the following must be included in AMS history: Document: a. What was provided (tax return transcript, CC TRDBV, TDS Letter 3538, etc.). b. If providing an unmasked wage and income transcript, specify an unmasked wage and income transcript was provided. c. The tax year(s). d. If applicable, the CAF number in one of the following formats: xxxxxxxxxR, xxxxxxxxxr, xxxx-xxxxxR, xxxx-xxxxxr. e. If the transcript was deposited into the authorized representative's e-Services SOR mailbox, include that the e-Services SOR mailbox was used and document the mailbox name. The mailbox name is documented by preceding the mailbox name with either "SORID" or "sorid"; for example, SORID xxxxxxxx or sorid xxxxxxxxxx. f. Indicate IDT if it involves identity theft. g. If submitting an electronic Form 4442 to the group mailbox, include the specific reason the taxpayer gives for requiring an unmasked transcript as well as the complete business, agency, etc. information and contact name and telephone number, and the taxpayer's telephone number. Also include the specific transcript(s) requested. For internal IDRS transcripts, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Example: Provided Tax Return Transcript 2023 to e-Services SOR mailbox SORID 1234ABCD, 123456789R. Provided TDS Letter 3538 for 2023 IDT. Provided CC TRDBV for 2023. Document to verify the following were addressed when faxing a transcript. However, if sending a transcript to an e-fax, refer to (3); and if sending the transcript to a third-party e-fax service provider, refer to (4). a. RISK - Taxpayer was advised of the risk inherent in faxing personally identifiable information (PII). b. SECURE - Taxpayer verified the fax is in a secure location. c. FAX ###-###-#### - Record the number of the receiving fax. Example: RISK, SECURE, FAX ###-###-####. Note: When immediate fax delivery is used, do not wait for confirmation from the taxpayer acknowledging receipt of the transcript unless the taxpayer insists. Document to verify the following were addressed when sending a transcript to an e-fax: a. RISK - Taxpayer was advised of the risk inherent in faxing personally identifiable information (PII). b. E-FAX ###-###-#### - Record the number of the receiving e-fax. Example: RISK, E-FAX ###-###-####. Note: When immediate fax delivery is used, do not wait for confirmation from the taxpayer acknowledging receipt of the transcript unless the taxpayer insists. Document if the taxpayer designated, through written consent, that a third-party e-fax service provider could receive tax information: a. RISK - Taxpayer was advised of the risk inherent in faxing personally identifiable information (PII). b. FAX ###-###-#### - Record the number of the receiving fax. Example: RISK, FAX ###-###-####, EFAX 3rd-PARTY WRITTEN CONSENT. After the requested transcript has been sent to the taxpayer, complete call closure per IRM 21.1.1.4, Communication Skills.
Source: official text