Form 4506-C questions Major changes to the form include: Reminder: Participants must be authorized to submit electronic signatures. Forms submitted with electronic signatures by unauthorized participants are rejected. Please see IVES electronic signature – IVES participants only for more information. 1. What are some of the major changes to the updated Form 4506-C (updated 10/31/22)? Signatures are required for any taxpayer listed. Only list a spouse if their own transcripts will be requested and they will be signing the request. Forms with missing signatures will be rejected. IVES Participant information for Lines 5a now includes the IVES participant ID number. All IVES Participant information is required, and the form will be rejected if missing. The Unique Identifier has been added to the form. This is an optional field with specific criteria. See the instructions for more information. Client information for Lines 5d is required. IVES participants that collect transcripts for their own use will list their company information here. IVES participants that collect transcripts for another company's use (the client model), will list the customer company information here. Forms with missing Client information will be rejected. Line 6, "Transcript requested," is only for ordering tax return transcripts and should only list the tax form number that was filed. Forms with multiple tax forms listed will be rejected. Line 7, "Wage and Income transcripts," only require the checkbox to be marked and all forms will be provided for all listed taxpayers. This request can be limited to specific form types and taxpayers by filling in line 7a for up to three forms and marking the appropriate check box in line 7b. Any entries in Line 7a such as NA or Not Applicable, will be read as an entry by the OCR software. If you wish to receive all forms, leave this section blank. Wage and Income transcripts are charged based off the form type and number of taxpayers per year requested. Listing three Wage and Income forms on line 7a and listing two taxpayers will incur six charges per year requested. Taxpayers listed on Line 1a and 2a are required to complete their assigned signature section. Forms with missing signatures or required signature information will be rejected. Authorized Representatives signing for the taxpayer(s) listed on Line 1a and/or 2a are required to check the "Form 4506-C was signed by an Authorized Representative" box. See instructions for more information on an Authorized Representative. Forms signed by an Authorized Representative without this box marked will be rejected. Taxpayers that sign electronically are required to check the "Signatory confirms document was electronically signed" box. Forms signed with an electronic signature without this box marked will be rejected. 2. If W-2s are requested from a joint return and both signatures are on the Form 4506-C, will there be a charge for both products? Yes. If the request is for W-2s and there are two signatures, then two products have been requested. 3. What is the deadline for meeting the updated requirements for the new Form 4506-C? The deadline for adopting the new Form 4506-C will be February 28, 2023. March 1, 2023, any 4506-C submit on a form revision prior to 10/2022 will be rejected. 4. If "Signatory confirms document was electronically signed" box is checked on a form with a wet signature, will that be acceptable by the IRS, or will it be rejected? No, that form would be rejected. 5. Can multiple transcripts be ordered on the same Form 4506-C (i.e., can a W-2 and a 1040 be ordered with one form)? Yes, you may request multiple transcript types on the new Form 4506-C by checking the appropriate boxes within lines 6a, 6b, 6c and 7. 6. With the unique identifier (Line 5c) added to the new form and in the mailbox, will the customer file number (Line 5b) still be shown on transcript names in the inbox (i.e., will both the unique identifier and the customer file number be shown on each transcript title in the mailbox)? This process will remain unchanged. Return to top Getting started with IVES questions – How do I register? 1. Why must I register for e-Services? How? Under the IVES system, transcripts will be delivered using the e-Services platform via a secure mailbox. The e-Services system is successfully serving that purpose for tax professionals who request transcript information on behalf of their clients. It's the logical solution for the IVES program. To participate in the IVES program, companies will need to register and identify employees to act as agents to receive electronic transcripts on the company's behalf. (For details on the application and registration process, please refer to the IVES main page.) To gain access to the secure mailbox, each user must register for e-Services using the registration process outlined on the e-Services web page. The registration process takes about two weeks to complete. 2. How will enrollment information be provided? For enrollment instructions and required forms refer to the IVES enrollment procedures and e-Services registration. 3. Is the IVES detail report available in a format other than .pdf? In an effort to share information regarding the IVES Detail Report, it was brought to our attention some participants may not be aware that in addition to the .pdf format the report is also available in the .csv format which can be saved as an Excel (.xls) file. This will allow you to sort and search information within the file. When requesting the report use the drop-down arrow to change the file from .pdf to .csv. In order to view the tracking number on the .csv version, it is necessary to format the column using the steps below. Highlight the entire tracking number column. Click on Format at the top of the report. Click on "cells." When the formatting screen appears click on "number." On the right side of the screen change the decimal place to zero and click "OK." Return to top General IVES questions 1. Will my contacts change at the RAIVS units? Your contacts will not change unless you have been notified of assignment to a different RAIVS location. 2. What is the difference between an "IVES participant ID" and a "SOR mailbox ID?" The IVES Participant ID is a 10-digit (000030XXXX) number that is assigned to the company and the SOR (Secure Object Repository) mailbox is the name of the mailbox from which the employee agent will retrieve the IRS transcripts on your company's behalf. 3. Has the timeline of IPT (internal partner testing) starting mid-October and a requirement as of 12/12 changed, or is that still the goal? Internal Partner Testing began in mid-October and is ongoing. 4. Will client information populated in Line 5d be checked against IRS records, or will IVES just confirm the section is fully populated? Line 5d will be verified for completeness and it will be utilized in future Compliance reviews/audits. 5. Do I still submit Form 4506-C to my current RAIVS unit? You must submit the completed Form 4506-C via facsimile to your assigned IVES fax number. (For additional information on completing Form 4506-C, go to Getting Started – Using IVES.) Return to top Billing questions 1. Why did we go to this pay system? The IRS is implementing user fees pursuant to an Office of Management and Budget directive instructing federal agencies to charge user fees reflecting the full cost of goods and services that "convey special benefits to recipients beyond those accruing to the general public." This policy change impacts the IVES program as well as other fee-based programs. 2. How much will the service cost? A $2 fee is imposed on each transcript requested. 3. How and when will I be billed? You will be billed every 30 days, depending on your usage. Payments must be made electronically through a secure IRS.gov payment portal using either a credit card or an electronic funds transfer. Payments must be received within 30 calendar days of the date of the invoice. 4. What are the consequences of nonpayment? If a participant fails to pay an invoice timely, the participant will be suspended from the Program until such time that all outstanding invoices have been paid in full. Invoices outstanding past 30 days will be subject to interest, penalties, and administrative charges and will be subject to the Treasury Offset Program (TOP). For more information regarding the TOP, please refer to Bureau of the Fiscal Service. 5. Will I be billed for rejects and incomplete requests? Yes. The Form 4506-C must be completed fully and correctly, and then properly signed and dated by the taxpayer. 6. When will fees be charged? The fee will apply regardless of whether: a duplicate request for a return transcript is submitted; an incomplete (i.e., a request that cannot be processed due to missing or incorrect information) or false or fraudulent (i.e., a request that has been altered in some way) request is submitted; no record is located; or the Service is otherwise unable to deliver the transcript (e.g., a delegated user's secure mailbox is full or an incorrect fax number was provided). The participant will be responsible for all fees incurred by their delegated users. 7. What if I dispute a bill? If you disagree with a bill and are requesting an adjustment to the amount charged, the following information must be provided, in writing, to the IVES location where your requests were submitted: a copy of the IVES acknowledgement sheet; a copy of the Form 4506-C, taxpayer name, and reason for adjustment request (i.e. wrong tax year received, transcript received but not ordered, etc.). This information must be provided for each dispute. Return to top Income Verification Express Service (IVES)
