How to Request a Gift Tax Return Transcript from the IRS: A Comprehensive Guide

Understanding your Gift tax obligations is crucial, and sometimes you need official records for your filings. The IRS provides a way to obtain a transcript of your gift tax return, and this guide will walk you through the process. Whether you are an attorney assisting clients, an executor managing an estate, or an individual needing your gift tax return records, knowing how to properly request a transcript is essential. This article will detail how to request a gift tax return transcript from the IRS, ensuring your request is accurate and avoids common pitfalls.

Requesting a Gift Tax Transcript Using Form 4506-T

The primary method for requesting a gift tax return transcript is by using Form 4506-T, Request for Transcript of Tax Return. This form allows you to request various types of transcripts, including those for gift tax returns (Form 709). You can submit this form via fax or mail. Upon successful receipt and verification, the IRS will mail a hardcopy transcript to the address of record. It’s important to note that incomplete or unsubstantiated requests will be rejected. There are no fees associated with this service.

You can access Form 4506-T and its instructions on the IRS website (Form 4506-T, Request for Transcript of Return, and instructions PDF). When completing this form specifically for a gift tax inquiry, pay close attention to the following instructions:

Key Steps for Form 4506-T

Lines 1a and 1b: Donor Information: Enter the donor’s information, including their Social Security Number (SSN). This is crucial as the gift tax return is filed under the donor’s SSN.
Lines 2a and 2b: Leave Blank: These lines are not applicable for gift tax transcript requests and should be left empty.
Line 3: Donor’s Address: Provide the donor’s current address if they are living. If the donor is deceased, enter the estate representative’s name, title, and address. Crucially, the address must match the official IRS record. Discrepancies can lead to rejection.
Line 4: Leave Blank: This line is also not needed for gift tax transcript requests.
Line 6: Form Number: Enter “Form 709,” which is the form number for United States Gift (and Generation-Skipping Transfer) Tax Return. This clearly specifies you are requesting a gift tax transcript.
Line 6 a-c: Transcript Type: For gift tax returns, the ONLY available option is 6b, Return Transcript. Do not select any other options in items 6-8 as they are not applicable for gift tax return transcripts.
Line 9: Tax Period: Enter the relevant tax period in MMDDYYYY format. This is typically the year for which the gift tax return was filed. If the exact tax period is unknown, refer to the “Written Requests” section later in this article.
Attestation Clause: You must read and check the attestation clause on Form 4506-T. Failing to check this box will result in the form not being processed.
Signature and Title: The requester must be authorized to receive the transcript information.
- If the taxpayer (donor) listed on Line 1 is the requester, no additional documentation is needed.
- If someone other than the taxpayer listed on Line 1 is requesting, the “Title” portion of the signature section must be completed and substantiated with documentation. See the “Documentation” section below for specifics.

Required Documentation for Different Requesters

Depending on your relationship to the donor, you may need to provide documentation to substantiate your authority to request the gift tax transcript. This authentication is mandatory for anyone other than the donor.

Personal Representative/Executor/Executrix: If you are signing as a Personal Representative, Executor, or Executrix of the donor’s estate, you must provide Letters Testamentary, Letters of General Administration, or a similar court document. Enter “Personal Representative,” “Executor,” or “Executrix” in the Title section.
Surviving Spouse (No Probate): If there is no probate and you are the surviving spouse, include a statement confirming that no probate will be commenced, along with a copy of your marriage certificate or similar document. Enter “Spouse” in the Title section.
Trustee (No Probate): If the estate is administered under a Trustee without probate, provide a statement that no probate will be commenced and a Certificate of Trust or a copy of the complete Trust Instrument. Enter “Trustee of the _______ Trust” in the Title section.
Trust Officer: If a Trust Officer is signing, the bank or trust company must substantiate their authorization, including identification of the specific Trust Officer. Enter “Trust Officer” in the Title section.
Tax Professional: If a tax professional is requesting the transcript, you must provide a copy of the initial Form 2848, Power of Attorney and Declaration of Representative, previously submitted to the IRS for the same taxpayer and tax year. A new Power of Attorney is insufficient; the record must be established on the IRS’s Centralized Authorization File (CAF) system before requesting the transcript. Refer to the “A Note about Form 2848, Power of Attorney” section below for more details. Enter “Power of Attorney” in the Title section.

Important Tip: The IRS will not accept altered forms. Avoid using white-out, pen and ink changes, or typeovers on Form 4506-T.

The instructions for Form 4506-T provide a chart detailing where to mail or fax your request based on the taxpayer’s domicile. Typically, you will send it to the RAIVS Team in either Ogden, UT, or Cincinnati, OH.

Submitting a Written Request for Gift Tax Transcripts

In situations where you do not know the specific tax year(s) for which gift tax returns were filed, you can submit a written request to the IRS for a gift tax transcript. This method should be reserved for cases where the tax period is unknown.

Your written request must explicitly state that you are requesting a determination of “All Gift Tax Returns Filed” for the taxpayer. Use the same fax numbers or mailing addresses provided in the Form 4506-T instructions. Just like Form 4506-T requests, written requests also require proper substantiation based on your relationship to the donor, as outlined in the “Documentation” section above. Unsubstantiated written requests will also be rejected.

Important Notes on Form 2848 (Power of Attorney)

When a tax professional is involved, Form 2848 plays a crucial role. Errors or issues with Form 2848 are common reasons for rejection of transcript requests. Here are key points to ensure your Form 2848 is correctly handled:

File Only One Original Form 2848: For each taxpayer, file only one official Form 2848, following the most current instructions. Maintain consistent spelling and address for the taxpayer across all correspondence.
Send the Original to the CAF Unit: Submit one complete original Form 2848 with substantiation to the CAF Unit as indicated in the Form 2848 instructions. This is the only way the Power of Attorney is officially recorded.
Use Copies for Subsequent Requests: For any future correspondence with the IRS for the same taxpayer, provide a copy of the officially filed Form 2848. Do not alter it or provide an original signature; simply label it “Copy.” The IRS will verify it electronically against their CAF system.
Avoid Sending New Form 2848 with Transcript Requests: Do not include a new Form 2848 with transcript requests unless it has already been sent to the CAF Unit for processing and recorded. Signature dates and other details on the official Form 2848 are verified against new requests.
Updating CAF Information: To update a tax professional’s address or phone number on the CAF, do not submit a new Form 2848. Instead, send written notification with the updated information and the representative’s signature to the location where the original Form 2848 was filed.
CAF System Updates: The CAF system is updated only with documents received directly at the CAF Unit.
“Request and Receive IRS Transcripts” Authorization: While not mandatory, checking “Other acts authorized” on Line 5a of Form 2848 and writing in “Request and Receive IRS Transcripts” can be beneficial.

Conclusion

Obtaining a gift tax return transcript from the IRS is a straightforward process when you follow the correct procedures. Whether using Form 4506-T or a written request, accuracy and proper documentation are paramount. By understanding these guidelines, you can efficiently obtain the gift tax information you need, ensuring compliance and effective management of gift tax matters. Remember to always double-check your forms and documentation before submitting your request to avoid delays or rejections.