How to Obtain an IRS Gift Tax Return Transcript

Requesting a gift tax return transcript from the IRS is a process that requires careful attention to detail, especially when using Form 4506-T, Request for Transcript of Tax Return. This document serves as your guide to ensure your request is processed smoothly and efficiently. Whether you need a transcript for estate planning, legal reasons, or to clarify past filings related to Gift Cash or assets, understanding the proper procedure is crucial. The IRS provides this service at no cost, but incomplete or inaccurate submissions will be rejected.

To successfully request a gift tax transcript, you can use Form 4506-T, available on IRS.gov, or submit a written request. It’s vital to complete Form 4506-T with precision, paying close attention to specific lines to avoid rejection. Here’s a detailed breakdown of how to accurately fill out Form 4506-T for gift tax return transcripts:

Completing Form 4506-T for Gift Tax Transcripts

When requesting a gift tax transcript, specific sections of Form 4506-T need particular attention. Incorrect entries can lead to delays or rejection of your request. Follow these instructions carefully:

Lines 1a and 1b: Donor Information

• Enter the legal name of the donor (the person who made the gift).
• Provide the Donor’s Social Security Number (SSN). This is essential for the IRS to locate the correct records.

Lines 2a and 2b: Recipient Information

• Leave these lines blank. They are not applicable for gift tax transcript requests.

Line 3: Donor’s Address

• If the donor is currently living, enter their current address.
• If the donor is deceased, provide the estate representative’s name, title, and current address.
• Crucially, the address provided must match the official IRS record for the donor. Any discrepancies can cause processing issues.

Line 4: Customer File Number

• Leave this line blank. It is not required for gift tax transcript requests.

Line 6: Type of Tax Return

• Enter “Form 709.” This is the form number for United States Gift (and Generation-Skipping Transfer) Tax Return.

Lines 6a-c: Tax Return Options

• For gift tax transcripts, the ONLY option available is 6b, Verification of Notice.
• DO NOT select options 6a, Tax Return Transcript, or 6c, Account Transcript, or any options in items 7 or 8. Selecting incorrect options will result in your request being rejected.

Line 9: Tax Period

• Enter the tax period for which you need the transcript in MMDDYYYY format. This typically refers to the end date of the calendar year for which the gift tax return was filed (e.g., 12312023 for the 2023 tax year).
• If you are unsure of the exact tax period, refer to the “Written Requests” section below for an alternative approach.

Attestation Clause

• Carefully read the attestation clause on Form 4506-T.
• You MUST check the box to agree to the clause. Failure to check this box will prevent your Form 4506-T from being processed.

Signature and Title Requirements

• The request must be signed by an individual authorized to receive the taxpayer’s information.
• If the taxpayer listed on Line 1 (the donor) is also the requester, no additional documentation is needed.
• However, if the requester is someone other than the donor, the “Title” portion of the signature section must be completed and substantiated with proper documentation. See the “Documentation” section below for specific requirements.

Required Documentation for Authorized Representatives

In situations where someone other than the donor is requesting the transcript, you must provide documentation to prove your legal authority to access the donor’s tax information. The required documentation depends on your relationship to the donor and the estate, if applicable:

1. Personal Representative/Executor/Executrix:

   • If you are signing as a Personal Representative, Executor, or Executrix of the donor’s estate, you must include official Letters Testamentary, Letters of General Administration, or a similar court-issued document.
   • Enter “Personal Representative,” “Executor,” or “Executrix” in the Title section of Form 4506-T.

2. Surviving Spouse (No Probate):

   • If there is no probate process and you are the surviving spouse, you need to submit a statement confirming that no probate will be commenced.
   • Include a copy of your marriage certificate or a similar document verifying your spousal relationship.
   • Enter “Spouse” in the Title section.

3. Trustee (No Probate):

   • If there is no probate and the estate is managed by a Trustee, provide a statement confirming no probate will be initiated.
   • Include a Certificate of Trust or a complete copy of the Trust Instrument to prove your authority.
   • Enter “Trustee of the _______ Trust” in the Title section, filling in the name of the trust.

4. Trust Officer:

   • If a Trust Officer from a bank or trust company is signing, you must substantiate the bank or trust company’s authorization to receive taxpayer information. This includes identifying the specific Trust Officer authorized.
   • Enter “Trust Officer” in the Title section.

5. Tax Professional (Power of Attorney):

   • If a tax professional is requesting the transcript on behalf of a client, 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 new Power of Attorney form is insufficient; the Power of Attorney 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 below for further important details.
   • Enter “Power of Attorney” in the Title section.

General Tip: Avoid Form Alterations

• The IRS will not accept altered forms. This includes any corrections made with white-out, pen and ink changes, or typeovers. Ensure your form is completed cleanly and accurately from the start.

Where to Mail or Fax Your Request

• Refer to the instructions for Form 4506-T for a chart detailing where to mail or fax your request. The location depends on the state in which the taxpayer was domiciled.
• Typically, requests are sent to the RAIVS Team in either Ogden, UT, or Cincinnati, OH. Using the correct address or fax number ensures timely processing.

Written Requests for Gift Tax Transcripts

In situations where you are unsure of the specific tax year(s) for which gift tax returns were filed, you can submit a written request to the IRS. This method is particularly useful when you need to determine if any gift tax returns were ever filed by a particular donor.

Key Requirements for Written Requests:

• Your written request must explicitly state that you are requesting a determination of “All Gift Tax Returns Filed” for the taxpayer (donor).
• Use the same fax numbers or mailing addresses provided in the Form 4506-T instructions when submitting your written request.
• You must still provide proper substantiation and documentation, as outlined above for Form 4506-T requests, to prove your authorization to receive the information.
• Unsubstantiated written requests will also be rejected.

A Note About Form 2848, Power of Attorney

Form 2848, Power of Attorney and Declaration of Representative, is crucial for tax professionals requesting transcripts on behalf of clients. Errors or issues with Form 2848 are a common reason for rejection of transcript requests. Keep these points in mind to minimize issues:

• File Only One Official Form 2848: For each taxpayer, file only one complete original Form 2848 with the IRS, following the most current instructions. Consistency in taxpayer names and addresses across all filings is important.
• Send Original to CAF Unit: Submit the original Form 2848 with all required substantiation to the CAF Unit at the address specified in the Form 2848 instructions. This is the only way to officially record the Power of Attorney with the IRS.
• Use Copies for Subsequent Requests: For any future correspondence or transcript requests for the same taxpayer, use a clear copy of the officially filed Form 2848. Do not send original signatures or altered forms; simply label it “Copy.” The IRS will verify the Power of Attorney electronically against their CAF records.
• Avoid Sending New Form 2848 with Transcript Requests: Do not include a new Form 2848 with transcript requests unless you are initially establishing Power of Attorney.
• 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 of the changes, including the representative’s signature, to the CAF Unit where the original Form 2848 was filed.
• CAF System Updates: The CAF system is updated only from documents received directly at the CAF Unit.
• “Request and Receive IRS Transcripts” Authorization: While not mandatory, on Line 5a of Form 2848, it can be beneficial to check “Other acts authorized” and write in “Request and Receive IRS Transcripts” to explicitly grant this authority.

By carefully following these guidelines, you can effectively request and receive IRS gift tax return transcripts, ensuring accuracy and avoiding common pitfalls that lead to rejection. Whether you are managing estate matters, handling legal requirements, or simply need to access past gift cash related tax filings, understanding this process is invaluable.