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On this page
- Form 4506-C questions
- Getting started with IVES questions
- General IVES questions
- General IVES WebUI and A2A questions
- Billing questions
Form 4506-C questions
1. What are some of the major changes to Form 4506-C (Revision 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.
- Line 1a and 2a, taxpayers listed on these lines are required to complete their assigned signature section. Forms with missing required signatures will be rejected.
- Lines 5a now includes the IVES participant ID number. All IVES Participant information is required, and the form will be rejected if missing any information for Lines 5a.
- Line 5a has an optional Unique Identifier field, with specific criteria added to the form. See the instructions on the Form 4506-C for more information.
- Line 5d client information is required. IVES participants collecting transcripts for their own use will list their company information on Line 5d. IVES participants collecting 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.
- 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 on Form 4506-C for more information about 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.
- 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
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. 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.
4. 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. Only one form type can be requested per 4506-C (i.e. a 1065 and an 1120 cannot be requested on the same F4506-C).
5. 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.
Getting started with IVES questions
1.Why must I register for e-Services?
Under the IVES system, transcripts are delivered using the e-Services platform via a secure mailbox. 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.
2. How do I register?
For details on the application and registration process, visit IVES enrollment procedures | Internal Revenue Service. 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. Check out IRS.gov for more information on how to register for IRS online self-help tools.
3. How will enrollment information be provided?
For enrollment instructions and required forms refer to the IVES enrollment procedures and e-Services registration.
4. Is the IVES detail report available in a format other than .pdf?
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. 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."
General IVES questions
1. 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. You can locate the SOR mailbox name when you log into your account on the top right-hand screen, it will be made of alphanumeric characters.
2. 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.
General IVES WebUI and A2A questions
1. Do you need to upload the Form 4506-C that has been signed by the taxpayer into the online portals?
Form 4506-C cannot be uploaded. You will manually input the information from the form into the online version and the taxpayer will sign through their online account.
2. Are IVES coversheets used or uploaded in the online version?
Coversheets are not needed nor accepted in the online portals.
3. How do I input the company name in the online portal to order business transcripts?
You will input the business name into the “currentTaxpayerName.LastNm” field in the A2A system.
4. Is there a web-based testing environment provided by the IRS?
A testing environment is available for the A2A portal in the User guide Section 4 PDF.
5. How long does it take to receive transcripts using the WebUi/A2A portals?
Transcripts are delivered in real time after the taxpayer approves the request.
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. As the principal on the IVES account, will I need to submit my IVES e-Services to enroll into the API usage?
To access the API Client ID Application, you must create or log into the e-Services using your current login information.
- If you’re not affiliated with an existing application (TIN Matching, IRS e-File, etc.) the system will take you directly to the External Services Authorization Management System, select API Client ID Application from the drop-down menu under New Application.
- If you’re affiliated with an existing application, the system will prompt you to select an Organization.
There are two types of firms or organizations you may choose from on the Select Organization e-Services page:
- Every user will have both Individual and Firm/Organization(s) option. Note: Until the application is in Completed status, the Principal should select the Individual option.
- Authorized users of e-Services products may have one or more Firm/Organization. Note: Organizations that have completed the API Client ID Application process will have (API eServices) in front of their organization name.
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? (updated Dec. 23, 2024)
A $4 fee is imposed on each transcript requested.
3. How and when will I be billed?
Invoices for the previous month transactions are sent out on the 5th of each month or the next business day if the 5th falls on a holiday or weekend. 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.
- 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 IRS 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.
Note: Disputes cannot be consolidated into multiple batches in a single dispute. Batches with multiple batches in a single dispute will be rejected.