How to Obtain a Gift Tax Transcript from the IRS

Understanding your gift tax obligations is crucial, and sometimes you need to access your past gift tax returns. The IRS provides a method 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 with estate planning or an individual needing records for financial clarity, knowing how to secure a gift tax transcript is essential. This article explains how to request a gift tax return transcript from the IRS, ensuring you do it correctly to avoid delays or rejection.

The Internal Revenue Service (IRS) offers transcripts of gift tax returns through Form 4506-T, Request for Transcript of Tax Return. By properly completing and submitting this form with the necessary documentation, you can receive a transcript of your filed Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. Requests can be submitted via fax or mail. Upon successful verification of your request, the IRS will mail a hard copy transcript to the address of record. It’s important to note that incomplete or unsubstantiated requests will be rejected, and you will receive a notice of rejection. There are no fees associated with requesting a transcript.

Form 4506-T, Request for Transcript of Return, and instructions PDF and detailed instructions are readily available on the IRS website, IRS.gov. Form 4506-T serves multiple purposes, so careful attention is required when completing it specifically for a gift tax inquiry. Let’s break down the key sections to ensure your request is processed smoothly.

Completing Form 4506-T for Gift Tax Transcripts

Follow these detailed instructions when filling out Form 4506-T for a gift tax transcript request:

Lines 1a and 1b: Donor Information

Enter the donor’s information accurately, including their Social Security Number (SSN). This is crucial for the IRS to locate the correct records.

Lines 2a and 2b: Leave Blank

These lines are not relevant for gift tax transcript requests and should be left blank.

Line 3: 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. It is vital that the address provided on Line 3 matches the official IRS record for the donor. Discrepancies can lead to rejection of your request.

Line 4: Leave Blank

This line is also not applicable for gift tax transcript requests and should be left blank.

Line 6: Tax Form

Enter “Form 709” in this section. This specifies that you are requesting a transcript for a gift tax return.

Line 6 a-c: Return Type

For gift tax transcripts, the ONLY option available is 6b, “Gift tax return.” Do not select any other options in items 6 through 8. Selecting incorrect options will cause processing issues.

Line 9: Tax Period

Enter the relevant tax period in MMDDYYYY format. This is the date of the gift tax year you are interested in. If you are unsure of the exact tax period, refer to the “Written Requests” section discussed later in this article.

Attestation Clause

Carefully read and agree to the attestation clause on Form 4506-T. You must check the box to indicate your agreement for Form 4506-T to be processed. Failure to check this box will result in rejection.

Signature and Title Requirements

The individual making the request must be authorized to receive the requested information. If the taxpayer listed on Line 1 (the donor) is also the requester, no additional documentation is needed. However, if someone other than the taxpayer is making the request, the “Title” portion of the signature section must be completed and substantiated with appropriate documentation.

Alt text: Example of IRS Form 4506-T, Request for Transcript of Tax Return, emphasizing sections like Line 6b for Gift tax return and Line 9 for Tax Period, crucial for accurate gift tax transcript requests.

Required Documentation for Authorized Representatives

To ensure the IRS can verify your authority to receive the gift tax transcript when you are not the donor, you must provide specific documentation based on your relationship to the donor. This authentication process is mandatory for all requests made by someone other than the taxpayer.

Here are common scenarios and the required documentation:

1. 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-issued document granting you this authority. Enter “Personal Representative,” “Executor,” or “Executrix” in the Title section of Form 4506-T.

2. Surviving Spouse (No Probate): If there is no probate and you are the surviving spouse requesting the transcript, you must include a statement indicating that probate will not be initiated. Additionally, provide a copy of your marriage certificate or a similar document to prove your spousal relationship. Enter “Spouse” in the Title section.

3. Trustee (No Probate): If the estate is managed by a Trustee under a trust and there is no probate, you need to submit a statement confirming no probate will commence. Also, include a Certificate of Trust or a complete copy of the Trust Instrument. Enter “Trustee of the _______ Trust” in the Title section, filling in the name of the trust.

4. Trust Officer: If a Trust Officer is signing on behalf of a bank or trust company, the institution must substantiate the Trust Officer’s authorization to receive taxpayer information. This includes identifying the specific Trust Officer. Enter “Trust Officer” in the Title section.

5. Tax Professional with Power of Attorney: If a tax professional is requesting the transcript using a Power of Attorney (POA), you must provide a copy of the initial Form 2848, Power of Attorney and Declaration of Representative, that was originally submitted to the IRS for the same taxpayer and the same tax year. A newly executed POA is insufficient; the POA must already be on record with the IRS’s Centralized Authorization File (CAF) system. Refer to the “A Note about Form 2848, Power of Attorney” section later in this article for more details. Enter “Power of Attorney” in the Title section.

Important Note: Altered forms, including those with white-out, pen and ink changes, or type-overs, will not be accepted. Ensure your Form 4506-T is completed cleanly and accurately.

Mailing or Faxing Your Request

The instructions for Form 4506-T include a chart directing you to the appropriate RAIVS (Return and Income Verification Services) Team mailing address or fax number based on the state where the taxpayer was domiciled. You will choose between the RAIVS Team in Ogden, UT, or Cincinnati, OH, depending on the donor’s location.

Written Requests for Unknown Tax Periods

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. This method is specifically designed for such cases.

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. Crucially, written requests also require proper substantiation and documentation as outlined earlier for Form 4506-T requests. Unsubstantiated written requests will also be rejected.

A Note about Form 2848, Power of Attorney

Issues with Form 2848 are a common cause of rejection for transcript requests. To minimize the risk of rejection when using a POA, keep these points in mind:

• File Only One Official Form 2848: Submit only one official Form 2848 per taxpayer, following the most current instructions. Maintain consistent taxpayer information (name, address) across all filings.

• Send Original Form 2848 to CAF Unit: The initial Form 2848, along with supporting documentation, must be sent as a complete original to the CAF Unit at the address specified in the Form 2848 instructions. This is the only way the POA is officially recorded.

• Use Copies for Subsequent Requests: For any subsequent correspondence with the IRS concerning the same taxpayer, provide a copy of the officially filed Form 2848. Do not alter it, do not provide an original signature, and clearly label it as “Copy.” The IRS will electronically verify the POA against the data initially filed with the CAF Unit.

• Avoid Sending New Form 2848 with Transcript Requests: Do not submit a new Form 2848 with a Form 4506-T or written transcript request unless it is the initial filing of the POA.

• Updating CAF Information: To update a tax professional’s address or phone number on the CAF system, do not file 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, it is advisable to check “Other acts authorized” on Line 5a of Form 2848 and write in “Request and Receive IRS Transcripts” to explicitly authorize transcript requests under the POA.

Alt text: Example of IRS Form 2848, Power of Attorney and Declaration of Representative, pointing to Line 5a “Other acts authorized” and suggesting “Request and Receive IRS Transcripts” for clarity in POA scope.

Conclusion

Obtaining a gift tax transcript from the IRS is a straightforward process if you carefully follow the instructions for Form 4506-T or written requests. Paying close attention to detail, providing accurate information, and including the necessary documentation are key to a successful request. By understanding these guidelines, you can efficiently access the gift tax information you need for tax planning, estate administration, or simply maintaining organized financial records. Remember to always refer to the latest IRS guidelines and forms available on IRS.gov for the most up-to-date information.