IRS Tax Center

IRS Tax Tips

January 19, 2011

Issue Number: IRS Tax Tip 2011-13

How to Get Your Prior Year Tax Information from the IRS

Taxpayers who need certain prior year tax return information can obtain it from the IRS. Here are nine things to know if you need federal tax return information from a previously filed tax return.

There are three options for obtaining free copies of your federal tax return information – on the web, by phone or by mail.
The IRS does not charge a fee for transcripts, which are presently available for the current tax year as well as the past three tax years.
A tax return transcript shows most line items from your tax return as it was originally filed, including any accompanying forms and schedules. It does not reflect any changes made after the return was filed.
A tax account transcript shows any later adjustments either you or the IRS made after the tax return was filed. This transcript shows basic data – including marital status, type of return filed, adjusted gross income and taxable income.
To request either transcript online, go to http://www.irs.gov and look for our new online tool called Order A Transcript. To order by phone, call 800-908-9946 and follow the prompts in the recorded message.
To request a 1040, 1040A or 1040EZ tax return transcript through the mail, complete IRS Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript. Businesses, partnerships and individuals who need transcript information from other forms or need a tax account transcript must use the Form 4506T, Request for Transcript of Tax Return.
If you order online or by phone, you should receive your tax return transcript within 5 to 10 days from the time the IRS receives your request. Allow 30 calendar days for delivery of a tax account transcript if you order by mail using Form 4506T or Form 4506T-EZ.
If you still need an actual copy of a previously processed tax return, it will cost $57 for each tax year that you order. Complete Form 4506, Request for Copy of Tax Return, and mail it to the IRS address listed on the form for your area. Copies are generally available for the current year as well as the past six years. Please allow 60 days for actual copies of your return.
Visit http://www.irs.gov to determine which form will meet your needs. Forms 4506, 4506T and 4506T-EZ can be found at http://www.irs.gov or by calling the IRS forms and publications order line at 800-TAX-FORM (800-829-3676).

Links:

Form 4506-T, Request for Transcript of Tax Return (PDF 45.3K)
Form 4506, Request for Copy of Tax Form (PDF 42.3K)

For more information on federal taxes please visit IRS.gov.

Disaster Information:

Special tax relief and assistance is available to taxpayers in the Presidentially-declared Disaster Areas.

Help for Hurricane Victims:
http://www.irs.gov/newsroom/article/0,,id=147085,00.html
http://www.irs.gov/newsroom/article/0,,id=108362,00.html

Overview

Starting, Operating or Closing a Business
Whether you are a budding entrepreneur, or an established business owner, you will find everything you need to start and manage your business venture.
http://www.irs.gov/businesses/small/article/0,,id=110417,00.html

Business Taxes The form of business you operate determines what taxes you must pay and how you pay them.
http://www.irs.gov/businesses/small/article/0,,id=98966,00.html

Getting Started

Tax Information for Businesses
If you run a small business or are self-employed, the IRS web site offers a wide variety of information to help you.
http://www.irs.gov/businesses/small/index.html

Checklist for Starting a Business
This checklist provides the basic steps you should follow to start a business.
http://www.irs.gov/businesses/small/article/0,,id=98810,00.html

Business Structures When beginning a business, you must decide what structure to use. Legal and tax considerations enter into this decision.
http://www.irs.gov/businesses/small/article/0,,id=98359,00.html

Employer ID Numbers (EINs) An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity. Generally, businesses need an EIN.
http://www.irs.gov/businesses/small/article/0,,id=98350,00.html

Online Application - Form SS-4, Employer Identification Number (EIN) Apply online for the Employer Identification Number (EIN), also known as a Federal Tax Identification Number.
http://www.irs.gov/businesses/small/article/0,,id=102767,00.html

IRS Forms and Publications

Forms and Publications Need an IRS form or publication?
http://www.irs.gov/formspubs/index.html

Electronic Filing

e-file for Business and Self-Employed Taxpayers The IRS offers several electronic filing options designed specifically for the business filer. There are several ways you may choose to participate in the IRS e-file for Business programs.
http://www.irs.gov/efile/article/0,,id=118520,00.html

Electronic Federal Tax Payments (EFTPS) Businesses and individuals can use the Electronic Federal Tax Payment System to pay all their federal taxes electronically, 24 hours a day, 7 days a week, via the phone, personal computer (PC) software or the Internet. Visit the EFTPS web site for all the latest information! Or visit the Department of Treasury’s Financial Management Services web page on EFTPS.
http://www.eftps.gov/

QuickAlerts "More" e-file Benefits for EROs Get on board and be one of the thousands of tax professionals that currently receive information on “up-to-the-minute” e-file events.
http://www.irs.gov/taxpros/providers/article/0,,id=97623,00.html

Employees

Businesses with Employees Information about hiring, recordkeeping, and other topics for business owners with employees.
http://www.irs.gov/businesses/small/article/0,,id=98862,00.html

Independent Contractors vs. Employees Before you can determine how to treat payments you make for services, you must first know the business relationship that exists between you and the person performing the services.
http://www.irs.gov/businesses/small/article/0,,id=99921,00.html

Employment Taxes for Small Business If you have employees, you are responsible for Federal Income Tax Withholding, Social Security and Medicare taxes and Federal Unemployment Tax Act (FUTA).
http://www.irs.gov/businesses/small/content/0,,id=98942,00.html

IRS Withholding Calculator This easy-to-use calculator can help you figure your employees’ Federal Income Tax Withholding so you can withhold the correct amount from their pay.
http://www.irs.gov/individuals/article/0,,id=96196,00.html

Retirement Plans for Small Businesses Are you looking for information on employee retirement plans in order to provide better service to all your employees?
http://www.irs.gov/retirement/content/0,,id=97203,00.html

Talk With the IRS

Contact My Local Office IRS Taxpayer Assistance Centers are your one-stop resource for face-to-face tax help and solutions to tax problems, every business day.
http://www.irs.gov/localcontacts/index.html

Taxpayer Advocate Service The Taxpayer Advocate is an independent organization within the IRS. They help taxpayers resolve problems with the IRS and recommend changes that will prevent the problems.
http://www.irs.gov/advocate/index.html

Learning Center

On-Line Classroom View a streaming video of an IRS Small Business Workshop, take an IRS course or complete an online self-directed version of a workshop taught live around the country.
http://www.irs.gov/businesses/small/article/0,,id=97726,00.html

Small Business Tax Workshops Throughout the country various non-profit and government organizations offer small business workshops.
http://www.irs.gov/businesses/small/article/0,,id=99202,00.html

Resources

Ways to Find Tax Help "en Español" Here are eight ways you can seek help from the IRS if you need assistance with your federal taxes in Spanish. http://www.irs.gov/newsroom/article/0,,id=105121,00.html

Small Business Resources This section offers links to a broad range of resources across federal and state agencies.
http://www.irs.gov/businesses/small/content/0,,id=98864,00.html

Small Business Products Online Ordering Looking for a tool to help you meet your tax requirements? Choose from our free products, developed especially for the Small Business/Self-Employed person, and obtain updated information on existing products.
http://www.irs.gov/businesses/small/article/0,,id=101169,00.html

Join the SB/SE Mailing List The Small Business/Self-Employed Division has a free electronic mail service designed to provide tax information for small business owners. Sign-up for the Small Business/Self-Employed mailing list and you will receive information about important upcoming tax dates, what's new on the IRS Web site, recently added tax forms and publications, IRS News Releases and special IRS announcements.
http://www.irs.gov/businesses/small/content/0,,id=154826,00.html

[Note for partners: the URL for the mailing list is subject to change without notice, and should be reviewed monthly for viability.]

Abusive Tax Schemes

Tax Scams - How to Recognize and Avoid Them To help the public recognize and avoid abusive tax schemes, the IRS offers an abundance of educational materials. Participating in illegal schemes to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. Education is the best way to avoid the pitfalls of these "too good to be true" tax scams.
http://www.irs.gov/businesses/small/article/0,,id=106788,00.html

Resources for Specific Communities

Industries/Professions Specific tax information for Agriculture, Automotive, Construction, Entertainment, Fishing, Gas Retailers, Manufacturing, Real Estate, Restaurants, Tax Professionals, and other industries.
http://www.irs.gov/businesses/small/industries/index.html

Tax Information for International Businesses This section provides information on international taxes.
http://www.irs.gov/businesses/international/index.html

Tax Information for Tax Professionals This section provides information for tax practitioners and other tax professionals.
http://www.irs.gov/taxpros/index.html