Form 4506-T (sp), Request for Transcript of Tax Return (Spanish Version)

Form 4506-T (sp), Request for Transcript of Tax Return (Spanish Version), is the Spanish-language edition of IRS Form 4506-T. Taxpayers use it to ask the Internal Revenue Service (IRS) for tax return information in transcript form, such as return, account, wage and income, and non-filing transcripts. Its printed title is "Solicitud de Transcripción de la Declaración de Impuestos" and it carries OMB No. 1545-1872.

A transcript is not a photocopy of a return. The IRS agency page explains that the transcript format partly masks personally identifiable information while leaving the financial data fully visible, so it can be used for tax preparation, tax representation or income verification. Because the taxpayer identification number is masked, the form has an optional customer file number (line 5) that is printed on the transcript.

On the form you choose what you want:

• Line 6a: tax return transcript, which shows most line items as originally filed.
• Line 6b: account transcript, which shows payments, penalties and adjustments made after filing.
• Line 6c: record of account, which combines the two.
• Line 7: verification of non-filing.
• Line 8: transcript of Form W-2, 1099, 1098 or 5498 data.

This form is not for copies of returns. The instructions say to use Form 4506 (sp), Solicitud de Copia de la Declaración de Impuestos, to request copies of tax returns. The IRS also lists Form 4506-T-EZ, which offers only the tax return transcript delivered by mail.

The taxpayer named on line 1a or 2a uses Form 4506-T (sp) to request a transcript of his or her own return, or a person authorized to obtain that tax information does. Taxpayers whose tax year starts in one calendar year and ends in the next (fiscal-year filers) must use this form to request a transcript of a return.

Who may sign depends on the requester:

• Joint returns: a transcript can go to either spouse, and only one spouse's signature is required.
• Corporations: an officer with legal authority to bind the corporation, a person designated by the board or governing body, or an officer or employee acting on written request of a principal officer and certified by the secretary or another officer. A bona fide shareholder of record owning 1 percent or more of outstanding stock may also file, with documentation supporting the right to receive the information.
• Partnerships: any person who was a member of the partnership during any part of the period requested on line 9.
• Representatives: a representative may sign only if the taxpayer specifically delegated that authority on line 5 of Form 2848 (sp), and the representative attaches that form.
• Other cases: if the taxpayer is deceased or insolvent, is a dissolved corporation, or a trustee, guardian, executor, receiver or administrator acts for the taxpayer, the instructions refer you to section 6103(e). An heir, next of kin or beneficiary must be able to establish a material interest in the estate or trust.

If you only need to see your own transcript quickly, the form itself points to online and phone options instead.

Use Form 4506-T (sp) whenever you need a transcript by mail or fax, and make sure the IRS receives it within 120 days of the date the taxpayer signed it, or the request will be rejected. Complete every applicable line before signing.

Availability limits printed on the form:

• Return transcripts (line 6a) exist for the current year and the three prior processing years, and only for Form 1040 series, 1065, 1120, 1120-A, 1120-H, 1120-L and 1120S returns.
• Record of account (line 6c) is available for the current year and the 3 prior tax years.
• Verification of non-filing (line 7) for the current year is available only after June 15; prior years have no restriction.
• W-2, 1099, 1098 and 5498 information (line 8) can be provided for up to 10 years, and current-year data is generally not available until the following year.

The form says most requests are processed within 10 business days. The IRS online account page adds that mailed return or account transcripts arrive in 5 to 10 calendar days at the address on file.

Form 4506-T (sp) is sent to the IRS by mail or by fax, to the address or fax number in the instruction tables that matches the state where you lived, or where your business was located, when the return was filed.

• Table for individual transcripts (Form 1040 series, Form W-2 and Form 1099): the Internal Revenue Service, RAIVS Team, uses one of three locations. Stop 6716 AUSC, Austin, TX 73301 (fax 855-587-9604) covers, for example, Texas, Florida, Georgia and Tennessee. Stop 6705 S-2, Kansas City, MO 64999 (fax 855-821-0094) covers, for example, New York, Illinois and Virginia. P.O. Box 9941, Mail Stop 6734, Ogden, UT 84409 (fax 855-298-1145) covers, for example, California, Ohio and Washington.
• Table for all other transcripts: only two locations apply, Ogden (P.O. Box 9941, Mail Stop 6734, fax 855-298-1145) and Kansas City (Stop 6705 S-2, fax 855-821-0094). Check the state list in the table.

If you request more than one transcript and the table shows two addresses, use the address for your most recent return. Do not send the form to the Tax Forms and Publications Division address on page 2; it is for comments only.

Since July 2019 the IRS mails transcripts only to the address of record. A third party that cannot accept a mailed transcript may use an Income Verification Express Service (IVES) participant. For faster service, the form points to Get Transcript at www.irs.gov/espanol or the phone line 1-800-908-9946. FillingPDF lets you fill out and download the PDF; submission follows the IRS channels above.