Form 4506 (Rev. 1-2024)
Page 2
Section references are to the Internal Revenue Code
unless otherwise noted.
Future Developments
For the latest information about Form 4506 and its
instructions, go to www.irs.gov/form4506.
General Instructions
Caution: Do not sign this form unless all applicable
lines, including lines 5 through 7, have been
completed.
Designated Recipient Notification. Internal
Revenue Code, Section 6103(c), limits disclosure
and use of return information received pursuant to
the taxpayer’s consent and holds the recipient
subject to penalties for any unauthorized access,
other use, or redisclosure without the taxpayer’s
express permission or request.
Taxpayer Notification. Internal Revenue Code,
Section 6103(c), limits disclosure and use of return
information provided pursuant to your consent and
holds the recipient subject to penalties, brought by
private right of action, for any unauthorized access,
other use, or redisclosure without your express
permission or request.
Purpose of form. Use Form 4506 to request a copy
of your tax return. You can also designate (on line 5)
a third party to receive the tax return.
How long will it take? It may take up to 75
calendar days for us to process your request.
Where to file. Attach payment and mail Form 4506
to the address below for the state you lived in, or the
state your business was in, when that return was
filed. There are two address charts: one for
individual returns (Form 1040 series) and one for all
other returns.
If you are requesting a return for more than one
year or period and the chart below shows two
different addresses, send your request based on the
address of your most recent return.
Chart for individual returns
(Form 1040 series)
If you filed an
individual return
and lived in:
Mail to:
Alabama, Arkansas,
Florida, Georgia,
Louisiana, Mississippi,
North Carolina,
Oklahoma, South
Carolina, Tennessee,
Texas, a foreign country,
American Samoa, Puerto
Rico, Guam, the
Commonwealth of the
Northern Mariana Islands,
the U.S. Virgin Islands, or
A.P.O. or F.P.O. address
Internal Revenue Service
RAIVS Team
Stop 6716 AUSC
Austin, TX 73301
Delaware, Illinois,
Indiana, Iowa, Kentucky,
Maine, Massachusetts,
Minnesota, Missouri,
New Hampshire, New
Jersey, New York,
Vermont, Virginia,
Wisconsin
Internal Revenue Service
RAIVS Team
Stop 6705 S-2
Kansas City, MO 64999
Alaska, Arizona,
California, Colorado,
Connecticut, District of
Columbia, Hawaii, Idaho,
Kansas, Maryland,
Michigan, Montana,
Nebraska, Nevada, New
Mexico, North Dakota,
Ohio, Oregon,
Pennsylvania, Rhode
Island, South Dakota,
Utah, Washington, West
Virginia, Wyoming
Internal Revenue Service
RAIVS Team
P.O. Box 9941
Mail Stop 6734
Ogden, UT 84409
Chart for all other returns
For returns not in
Form 1040 series,
if the address on
the return was in:
Mail to:
Connecticut, Delaware,
District of Columbia,
Georgia, Illinois, Indiana,
Kentucky, Maine,
Maryland,
Massachusetts,
Michigan, New
Hampshire, New Jersey,
New York, North
Carolina, Ohio,
Pennsylvania, Rhode
Island, South Carolina,
Tennessee, Vermont,
Virginia, West Virginia,
Wisconsin
Internal Revenue Service
RAIVS Team
Stop 6705 S-2
Kansas City, MO
64999
Alabama, Alaska,
Arizona, Arkansas,
California, Colorado,
Florida, Hawaii, Idaho,
Iowa, Kansas, Louisiana,
Minnesota, Mississippi,
Missouri, Montana,
Nebraska, Nevada, New
Mexico, North Dakota,
Oklahoma, Oregon,
South Dakota, Texas,
Utah, Washington,
Wyoming, a foreign
country, American
Samoa, Puerto Rico,
Guam, the
Commonwealth of the
Northern Mariana
Islands, the U.S. Virgin
Islands, or A.P.O. or
F.P.O. address
Internal Revenue Service
RAIVS Team
P.O. Box 9941
Mail Stop 6734
Ogden, UT 84409
Specific Instructions
Line 1b. Enter the social security number (SSN) or
individual taxpayer identification number (ITIN) for
the individual listed on line 1a, or enter the employer
identification number (EIN) for the business listed on
line 1a. For example, if you are requesting Form
1040 that includes Schedule C (Form 1040), enter
your SSN.
Line 3. Enter your current address. If you use a P.O.
box, please include it on this line 3.
Line 4. Enter the address shown on the last return
filed if different from the address entered on line 3.
Note. If the addresses on lines 3 and 4 are different
and you have not changed your address with the
IRS, file Form 8822, Change of Address, or Form
8822-B,Change of Address or Responsible Party —
Business, with Form 4506.
Line 7. Enter the end date of the tax year or period
requested in mm/dd/yyyy format. This may be a
calendar year, fiscal year or quarter. Enter each
quarter requested for quarterly returns. Example:
Enter 12/31/2018 for a calendar year 2018 Form
1040 return, or 03/31/2017 for a first quarter Form
941 return.
Signature and date. Form 4506 must be signed and
dated by the taxpayer listed on line 1a or 2a. The
IRS must receive Form 4506 within 120 days of the
date signed by the taxpayer or it will be rejected.
Ensure that all applicable lines, including lines 5
through 7, are completed before signing.
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CAUTION
You must check the box in the
signature area to acknowledge you
have the authority to sign and request
the information. The form will not be
processed and returned to you if the box is
unchecked.
Individuals. Copies of jointly filed tax returns may
be furnished to either spouse. Only one signature is
required. Sign Form 4506 exactly as your name
appeared on the original return. If you changed your
name, also sign your current name.
Corporations. Generally, Form 4506 can be
signed by: (1) an officer having legal authority to bind
the corporation, (2) any person designated by the
board of directors or other governing body, or (3)
any officer or employee on written request by any
principal officer and attested to by the secretary or
other officer. A bona fide shareholder of record
owning 1 percent or more of the outstanding stock
of the corporation may submit a Form 4506 but must
provide documentation to support the requester's
right to receive the information.
Partnerships. Generally, Form 4506 can be
signed by any person who was a member of the
partnership during any part of the tax period
requested on line 7.
All others. See section 6103(e) if the taxpayer has
died, is insolvent, is a dissolved corporation, or if a
trustee, guardian, executor, receiver, or
administrator is acting for the taxpayer.
Note: If you are Heir at law, Next of kin, or
Beneficiary you must be able to establish a material
interest in the estate or trust.
Documentation. For entities other than individuals,
you must attach the authorization document. For
example, this could be the letter from the principal
officer authorizing an employee of the corporation or
the letters testamentary authorizing an individual to
act for an estate.
Signature by a representative. A representative
can sign Form 4506 for a taxpayer only if this
authority has been specifically delegated to the
representative on Form 2848, line 5a. Form 2848
showing the delegation must be attached to Form
4506.
Privacy Act and Paperwork Reduction Act
Notice. We ask for the information on this form to
establish your right to gain access to the requested
return(s) under the Internal Revenue Code. We need
this information to properly identify the return(s) and
respond to your request. If you request a copy of a
tax return, sections 6103 and 6109 require you to
provide this information, including your SSN or EIN,
to process your request. If you do not provide this
information, we may not be able to process your
request. Providing false or fraudulent information
may subject you to penalties.
Routine uses of this information include giving it to
the Department of Justice for civil and criminal
litigation, and cities, states, the District of Columbia,
and U.S. commonwealths and possessions for use
in administering their tax laws. We may also
disclose this information to other countries under a
tax treaty, to federal and state agencies to enforce
federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat
terrorism.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form
or its instructions must be retained as long as their
contents may become material in the administration
of any Internal Revenue law. Generally, tax returns
and return information are confidential, as required
by section 6103.
The time needed to complete and file Form 4506
will vary depending on individual circumstances. The
estimated average time is: Learning about the law
or the form, 10 min.; Preparing the form, 16 min.;
and Copying, assembling, and sending the form
to the IRS, 20 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making
Form 4506 simpler, we would be happy to hear from
you. You can write to:
Internal Revenue Service
Tax Forms and Publications Division
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224.
Do not send the form to this address. Instead, see
Where to file on this page.