IRS Form 4506, or the “Request for Transcript of Tax Return,” is a form used by taxpayers to request a copy of their tax return transcript from the IRS. Tax return transcripts summarize a taxpayer’s tax return and include most line items from the tax return, but do not include schedules or attachments. Taxpayers use Form 4506 to request a tax return transcript for various reasons, such as applying for a mortgage or student loan or verifying information on a tax return.

The authority for the IRS to provide tax return transcripts is established by Internal Revenue Code section 6103, which states that returns and return information shall be confidential, and except as authorized by this title—no officer or employee of the United States, and no other person (other than an officer or employee of the United States as may be authorized by the Secretary), shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section.

Form 4506 is used to request a tax return transcript or other tax return information, such as a record of account or wage and income transcript. The form includes sections for the taxpayer to provide their personal information, such as their name, address, and Social Security number, as well as information about the tax return or transcript being requested, such as the tax year and the type of transcript requested.

The form also includes a section for the taxpayer to authorize the IRS to provide the transcript or information to a third party, such as a mortgage lender or student loan provider. This authorization is required under Internal Revenue Code section 6103(c)(1), which states that any return or return information that may be disclosed under subsection (e) shall not be open to inspection by or be disclosed to any person except as provided in this section.

Additionally, the form includes a section for the taxpayer to certify that the transcript or information is being requested for a legitimate purpose, such as to support a claim for credit, refund, or other benefit, or to verify information on a tax return. This is required under Internal Revenue Code section 6103(c)(3), which states that any return or return information disclosed under subsection (e) shall be open to inspection by, or be disclosed to, any person only in the manner and for the purposes prescribed by regulations of the Secretary.

In summary, IRS Form 4506 is used by taxpayers to request a copy of their tax return transcript from the IRS. Tax return transcripts are a summary of a taxpayer’s tax return and include most line items from the tax return, but do not include schedules or attachments. Taxpayers use Form 4506 to request a tax return transcript for various reasons, such as applying for a mortgage or student loan or verifying information on a tax return. The form includes sections for the taxpayer to provide their personal information, such as their name, address, and Social Security number, as well as information about the tax return or transcript being requested, such as the tax year and the type of transcript being requested; this is according to Internal Revenue Code section 6103.