The IRS will provide an account transcript for gift tax returns when Form 4506-T, Request for Transcript of Tax Return, is properly completed and submitted with substantiation. The transcript may be requested via fax or by mail using Form 4506-T. Upon receipt and verification (including matching current taxpayer and taxpayer representative records with the information on the submitted Form 4506-T), a hardcopy transcript will be mailed to the address of record. Incomplete or unsubstantiated requests will be rejected, and a Notice will be sent to the Requester. No fees apply.
Form 4506-T, Request for Transcript of Return, and instructions PDF are ailable on IRS.gov. Form 4506-T has multiple uses and special attention must be taken when completing the form for a gift tax inquiry. Complete the form using the printed instructions paying close attention to the following:
Lines 1a and 1b: Enter the Donor's information including an SSN.
Lines 2a and 2b: Lee blank.
Line 3: Enter Donor's current address if living; estate representative's name, title and address if donor is deceased. The address provided must match the official IRS record.
Line 4: Lee blank.
Line 6: Enter "Form 709."
Line 6 a-c: The ONLY option ailable for gift tax is 6b. DO NOT make any other selections in items 6-8.
Line 9: Enter the tax period (MMDDYYYY). If the tax period is unknown, refer to the "Written Requests" section below.
Line for Attestation Clause: The requester must read and agree to the attestation clause on Form 4506-T. This box must be checked to he Form 4506-T processed.
Signature/Title Requirements: The Requester must be authorized to receive the information. If the taxpayer listed on Line 1 is the Requester, no further documentation is necessary. If the Requester is other than the taxpayer shown in Line 1, the Title portion of the signature section must be completed and substantiated; see Documentation below.
Documentation: Please note that in every situation, the individual making the request for information must be authenticated.
If a Personal Representative/Executor/Executrix is signing the information request, then, Letters Testamentary, Letters of General Administration or another similar document from the Court must be provided with the request for information. Enter either "Personal Representative" or "Executor" or "Executrix" in the Title section. If there is no probate and a surviving spouse is requesting the data, then a statement that no probate will be commenced, and a copy of a marriage certificate or other similar document is necessary to be provided with the request for information. Enter "Spouse" in the Title section. If there is no probate and the estate is administered under the control of a Trustee, then a statement that no probate will be commenced and a Certificate of Trust or a copy of the complete Trust Instrument must be provided with the request for information. Enter "Trustee of the _______ Trust" in the Title section. If a Trust Officer signs the request for information, the Bank and/or Trust Company must substantiate its authorization to receive taxpayer information, including identification the specific Trust Officer. Enter "Trust Officer" in the Title section. If a tax professional signs the request for information, provide a copy of the initial Form 2848 submitted to the IRS for the same taxpayer and the same tax year. A new Power of Attorney is not enough; the record must be established on CAF prior to sending the request for information. For additional information, refer to the "A Note about Form 2848, Power of Attorney" section below. Enter "Power of Attorney" in the Title section.General Tip: Altered forms will not be accepted. This includes white out, pen and ink changes, or type overs of any kind.
The instructions for Form 4506-T provides a chart directing where to mail or fax the request based upon the state in which the taxpayer was domiciled. Choose the RAIVS Team in either Ogden, UT or Cincinnati, OH.
Written Requests
It is also acceptable to send a written request to the IRS to secure a gift tax transcript. This method should be reserved for taxpayer's that do not he record of which tax year(s) a gift tax return was filed. The written request must include language requesting a determination of "All Gift Tax Returns Filed" for the taxpayer. Use the same fax number or mailing address provided in the Form 4506-T Instructions. The requester must be substantiated with documentation as outlined above for a request using Form 4506-T. Unsubstantiated requests will be rejected.
A Note about Form 2848, Power of Attorney
Please be advised that a duplicate, incomplete, and/or unsubstantiated Form 2848 can result in a rejection of information requests. These tips are provided to reduce the potential for rejection of Form 4506-T.
File only one official Form 2848, Power of Attorney PDF, in accordance with the most current instructions for each taxpayer. Use the same spelling and address for the taxpayer on all future correspondence. Send one complete original with substantiation to the CAF Unit as indicated on the instructions for Form 2848. This is the only way the Form 2848 is recorded. For subsequent correspondence with the IRS for the same taxpayer, provide a copy of the official Form 2848. Do not make any alterations; do not provide an original signature; simply label it as a "Copy." The official filing will be electronically verified by IRS based on the data originally filed with the CAF Unit. Do not send a Form 2848 with future correspondence that has not been sent to the CAF Unit for processing. Note that signature dates and other items from the official Form 2848 are recorded and will be verified against any new data requests. To update the CAF with a tax professional's address or telephone number, do not submit a new Form 2848. Instead, send written notification that includes the new information and the representative's signature to the location where the original Form 2848 was filed. The CAF system is only updated with documents received at the CAF Unit. Although not mandatory, it may be beneficial to check "Other acts authorized" at Line 5a and write in "Request and Receive IRS Transcripts."