Form 4506-C Frequently Asked Questions

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Issue:    Form 4506-C Frequently Asked Questions

Inside This Issue

1. Form 4506-C Frequently Asked Questions

Dear IVES Participants,

We have received questions from the IVES community about the Form 4506-C, IVES Request for Transcript of Tax Return. Below are the questions we received most often and the answers to those questions. If you have further questions after reviewing this information please contact us at wi.ives.participant.assistance@irs.gov.

Thank you,

IRS IVES Team

Can I use the Form 4506-C now?

Yes. However, starting March 1, 2021, all IVES requests received by the IRS must be on Form 4506-C.

Can I still use the Form 4506-T?

Yes, you can still send IVES requests on Form 4506-T (September 2018 and March 2019 versions only) and Form 4506T-EZ until February 28, 2021. You cannot use the June 2019 revision of Form 4506-T for IVES requests. The last day that IRS will accept an IVES request on a Form 4506-T or a Form 4506T-EZ will be February 28, 2021.

Can I send batches that include both the Form 4506-C and the Form 4506-T/Form 4506T-EZ?

Yes, but only until February 28, 2021.

Does the 2:00 p.m. local time cut-off apply to sending a Form 4506-T on February 28, 2021?

No, you can send a Form 4506-T or Form 4506T-EZ for IVES processing through 11:59 p.m. your local time.

What happens if I send a Form 4506-T or Form 4506T-EZ on or after March 1, 2021?

IRS will reject the form back to the participant.

Will IRS be releasing a Form 4506C-EZ for IVES participants to use?

No, IRS will be not be releasing a Form 4506C-EZ.

Do I still have to use the Qualified Disclosures Only and the Non-Qualified Disclosures Only coversheets?

Yes, you still need to separate Qualified Disclosure requests from Non-Qualified Disclosure requests with the corresponding IVES fax coversheet when sending the Form 4506-C.

The mandatory separation of Qualified and Non-Qualified IVES requests has been in effect since March 1, 2020. Use of the Form 4506-C does not change this policy.

What is a Qualified Disclosure and Non-Qualified Disclosure?

As a reminder, per the Taxpayer First Act, a "qualified disclosure" means a disclosure under section 6103(c) of the Internal Revenue Code of 1986 of returns or return information by the IRS to a person seeking to verify the income or creditworthiness of a taxpayer who is a borrower in the process of a loan application. Common examples of “qualified disclosures” are disclosures to lenders verifying income or creditworthiness on customers for various types of loans (auto, home mortgage, business, etc.). Some examples of non-qualified disclosures would be disclosures for tax administration, employment verification checks, and other non-lending purposes.

What are the differences between the Form 4506-T and Form 4506-C?

There are some minor differences between the Form 4506-T and Form 4506-C. These include:

• Removal of the Tip at the top of the form, because the Tip did not apply to IVES requests.
• Line 5a was changed to include IVES participant name, address and Secure Object Repository (SOR) mailbox ID.
• The Caution language below Line 5b was updated to be limited for IVES requests.
• Because the Verification of Non-Filing product has never been available through IVES, the option for that product was removed.
• Date formatting instructions were added for Line 8 entries.
• A field was added below the signature lines to print or type the name(s) of the individual(s) signing the form.
• IVES Service Center fax numbers replaced the tables showing states and corresponding fax numbers. The fax numbers by state were not for IVES usage.
• Notification language for designated recipients and taxpayers was added to advise that a designated recipient will be subject to penalties for unauthorized access, other use, or redisclosure of the taxpayer’s information without the taxpayer’s express permission and authorization.

The Caution underneath Line 5b instructs the taxpayer to make sure that Lines 5 through 8 are complete before signing. Can I add the Customer File Number and the SOR mailbox after the taxpayer signs?

Yes, you can still add the SOR mailbox information on Line 5a and the Customer File Number on Line 5b after the taxpayers sign the form.

Can I still make a notation in the upper right corner of the Form 4506-C?

You can still put a unique identifier in the upper right corner of Form 4506-C. You cannot put your SOR mailbox information in the upper right corner on Form 4506-C. SOR mailbox information must go on Line 5a.

How do I request a Verification of Non-Filing product?

This product is not available through IVES. The taxpayer can request it for themselves via the IRS Get Transcript website or by sending a completed Form 4506-T.

Do I have to complete the printed or typed name of the taxpayers signing the form underneath the taxpayers’ signatures? What if it is a legible, handwritten signature or an electronic signature?

Yes, the printed/typed name must be completed on Form 4506-C in order to be processable. This is true even if the individuals’ wet signatures are legible or they electronically sign the form. The IRS will reject forms that don’t have the printed/typed name underneath the signature.

Will IRS be updating the IVES Rejection Code listing?

Yes, the IVES Rejection Code listing will be updated to show the form will reject if the printed or typed name is not present on the Form 4506-C.

Did the acceptable signature business titles change for Form 4506-C?

No, the acceptable signature business titles have not changed with the release of the Form 4506-C.

Is the taxpayer’s phone number an optional entry or does it have to be entered on the Form 4506-C?

No, the phone number is not required for the Form 4506-C to be processed.

Can I fax batches that include Form 4506-C to any of the IVES fax numbers in the instructions?

No, IVES participants must continue to fax their requests to their assigned IVES Service Center.

Will the taxpayer consent form still be required with the new Form 4506-C form or was it specific to the Form 4506-T?

The taxpayer is providing consent for the IRS to disclose tax return information to the specific IVES participant entered on line 5a of the Form 4506-T or Form 4506-C. The IRS does not require a separate taxpayer consent form in order to process either form. If the IVES participant or lender is collecting a separate taxpayer consent to meet an industry or legal requirement for disclosure of information, do not send this consent form to the IRS with either the Form 4506-T or the Form 4506-C.

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