Many types of IRS records are available through routine procedures designed to make access quick and easy. No Freedom of Information Act (FOIA) request is required for these records. Please see the table below for ways to access these frequently requested records. IRS routine access procedures Copy of a tax return Send a completed Form 4506 to the address provided in the form’s instructions to receive copies of your tax returns as originally filed. IRS charges a fee of $50.00 for each copy provided. Call the IRS Forms hotline at 800-829-3676 if you need a Form 4506 mailed to you Transcript of your tax return or account A transcript of your account or return is free and may substitute in some situations for a copy of an original return. For example, colleges and loan originators generally accept IRS transcripts. Use the Get Transcript tool. Send a completed Form 4506-T. In addition to the tax return and account transcripts available through the Get Transcript tool, you may also request wage and income transcripts and a verification of non-filing letter. Call Individuals: 800-908-9946 Business: 800-829-4933 Respond Directly Process Under Internal Revenue Code § 6103(e), taxpayers and/or their authorized representatives can request open case files directly from the IRS employee working their case. This is what we refer to as the Respond Directly Process. This allows taxpayers access to their records without submitting a Freedom of Information Act (FOIA) request. There is no fee associated with the Respond Directly Process. Release of records via the Respond Directly Process is usually more efficient for both taxpayers and the IRS. However, the Respond Directly Process should not be used in parallel with FOIA for the same records. Taxpayers and/or their authorized representatives are encouraged to consider whether the materials provided through this process are sufficient for their needs before submitting a FOIA request. Use of both processes for the same records results in a duplication of efforts and a waste of agency resources. NOTE: Certain areas of the IRS have policies relating to providing records directly to the taxpayer or their representative. For example, records that are provided to the taxpayer in the course of an examination and records submitted by the taxpayer are not included in the IRS response to a Respond Directly request for records within Large Business & International Office (LB&I). Please see the sample Exam Direct Release Cover Letter PDF and LB&I Direct Release Requests Practice and Procedure document PDF for additional details on what is included in the Respond Directly Process response. Additionally, if a taxpayer and/or their authorized representative submits requests for both the Respond Directly Process and a the FOIA for the same LB&I file, the LB&I may decline to honor future Respond Directly requests from the requester, the requester’s firm, or the taxpayer on whose behalf the request is made for a period of 12 months. Tax-exempt or political organization returns or other documents that are publicly available Contact the Tax Exempt/Government Entities Hotline at 877-829-5500. Send a completed Form 4506-A to the address printed on the form. Copies of approved applications for tax exempt status are also obtained via Form 4506-B PDF. Form 8871 and Form 8872 are available online at IRS.gov/polorgs Form 990 series returns are available online at Tax Exempt Organization Search (TEOS), IRS.gov/teos. Form 990-N (e-Postcard) annual electronic notice is available for inspection at IRS.gov/teos. Some employee plan information is available online through private research services like FreeERISA.com. Tax forms and publications See Forms, Instructions & Publications. Call 800-829-3676. Your tax records Get Transcript Employee plans, tax-exempt or political organizations - only tax account information is available through the Tax Exempt/Government Entities (TE/GE) hotline Contact the TE/GE hotline at 877-829-5500. Frequently Asked Questions Tax court opinions Tax Court opinions aren't IRS records. Request copies to U.S. Tax Court, 400 Second Street, NW, Washington, DC 20217. Available through public legal research or library services. Opinions issued since 1995 can be retrieved from the Tax Court's opinions search page. Internal Revenue Code (IRC) The IRC isn't an IRS record. U.S. House of Representatives: Office of the Law Revision Counsel - United States Code For records not listed here Visit the IRS FOIA Library Submit a FOIA request
