# Form 4506-C: consent for a lender’s IVES transcript request

- **Canonical URL:** https://formspedia.com/us/form-4506-c/
- **Country & Language:** United States (`en-US`)
- **Form:** Form 4506-C
- **Revision:** Rev. October 2022
- **Issuing Agency:** Internal Revenue Service
- **Tax Area:** Excise, customs and cross-border
- **Who Must File:** Taxpayers authorizing an IVES participant to obtain IRS transcript information
- **Filing Method:** Return the completed consent to the requesting participant; participant submits through its authorized IVES route
- **Filing Deadline:** IRS must receive a paper request within 120 days of signature
- **Official Form PDF:** https://www.irs.gov/pub/irs-pdf/f4506c.pdf

Complete Form 4506-C for an IVES participant: taxpayer and client identities, transcript choices, tax periods and signature authority. Check the 120-day consent limit.

This guide follows Rev. October 2022, checked against the official documents on 30 October 2026.

### Who uses IVES and how the online route differs

A lender or other participating business uses IVES to verify income with the taxpayer’s consent. Give a paper Form 4506-C to the requesting participant after completing the applicable fields. It is not a request for a photocopy of the entire return.

Current IRS guidance also allows participants to enter a request online and taxpayers to approve it in their IRS online account. A signed PDF cannot simply be uploaded into the IVES Web UI or API route. Online authorization uses that process; the fax route uses the paper consent and approved cover sheet. Confirm which route the participant is using before signing.

### How to fill in lines 1 through 8

Prepare the taxpayer, participant and client details before choosing records. The marked form identifies the two recipient sections and requested tax periods.

| Line | Required entries or choices |
| --- | --- |
| 1a–1c | Current taxpayer name, SSN/ITIN/EIN including hyphens, and previous name if different on the requested return. For a business put its name in the last-name field. |
| 2a–2c | Spouse’s current name, identifying number and former name when requesting that spouse’s information too. |
| 3–4 | Current street, apartment, city, state and ZIP; previous last-return address if different. Use the applicable field for a P.O. box. |
| 5a | IVES participant name, participant ID, SOR mailbox ID and full address. |
| 5b–5c | Optional customer file number, at most 10 numeric characters, and unique identifier, at most 10 alphanumeric characters. Neither may contain an SSN, ITIN or EIN. |
| 5d | Client company name, telephone and full address. Required even if the client is also the participant: repeat its details, rather than entering N/A. |
| 6 | One tax form number and the chosen return transcript, account transcript or record of account. |
| 7 | For wage and income records, up to three specified W-2/1099/1098/5498-series forms, or leave form choices blank to request all; select the line 1a or 2a taxpayer. |
| 8 | Up to four tax-year or period ending dates, in mm/dd/yyyy format. Give each quarter separately for quarterly returns. |

When a personal name is too long, the instructions limit the first name to 12 characters and surname to 22; the business name limit is 22. If the address changed and IRS records are not updated, submit [Form 8822](/us/form-8822/) or [Form 8822-B](/us/form-8822-b/), as applicable, with the request.

An identifying tax number entered in an optional tracking field is not a permitted tracking reference; the instructions explain replacement by a generic 9999999999. For line 7, leaving taxpayer selection blank requests information for both taxpayers listed. W-2 transcripts omit state and local data.

### Which transcript and tax dates should be requested?

A return transcript shows most original return entries and does not reflect later adjustments. The listed return types are the 1040 series, 1065, 1120, 1120-H, 1120-L and 1120-S; the instructions describe availability for the current and three prior processing years. An account transcript shows payments, penalties and later adjustments for most forms.

A record of account combines return and account information and is generally available for the current and three prior tax years. Wage and income records may be available for up to 10 years; current-year records are generally unavailable until the year after they are filed with IRS. Availability depends on the return and processing status. A request does not create a record IRS has not received.

Use period-end dates, not filing dates. For a calendar year, enter December 31 of that year. The one-form-number limit in line 6 and four-period limit in line 8 still apply when several transcript types are selected.

### Who signs and which authority documents are attached?

Complete applicable lines, particularly 5–8, before signing. The signer must check the authority attestation or IRS will not process the request. Enter signature, printed name, date and telephone, plus title for an entity signer. A spouse listed in line 2a must sign too. For a joint return, one spouse can request that spouse’s information without listing the other as a second requester.

A representative needs Form 2848 with explicit authority in its line 5a to sign this request, must attach it, and must check the representative box. An electronic signature is accepted on this form only when the participant has opted into that program; check the electronic-signature box when applicable.

A corporation’s signer must be an officer with authority to bind it, a board-designated person, or an employee with the required written authorization by a principal officer and secretary attestation. A bona fide shareholder of at least 1% must provide evidence of that interest. For a partnership, a person who was a partner during the requested period may sign.

Trusts, deceased taxpayers, guardians and other non-individual requests must establish the entitlement and authority required under section 6103(e). Attach authority documents, such as the applicable trust, estate or representative documentation; material-interest claims by heirs require evidence. The signature alone does not establish access rights.

### When and where the participant submits the request

IRS must receive the paper form within 120 days of signature. Return it promptly to the participant, which sends fax requests to its assigned IVES processing center using the approved cover sheet. Use the current official participant fax instructions linked below, rather than a general IRS return address. The online request route does not use that fax cover sheet.

Keep a copy of the completed consent and confirm the named participant and client before authorizing disclosure. For online requests, review the request in the IRS account and approve only the intended records. Use the IRS taxpayer instructions if a request is unexpected or its details are wrong. Processing availability and timing depend on the route and records; this consent is not a guarantee of a loan decision.

### Official sources and review date

- [Form 4506-C (Rev. 10-2022)](https://www.irs.gov/pub/irs-pdf/f4506c.pdf)
- [Income Verification Express Service (IVES) | Internal Revenue Service](https://www.irs.gov/individuals/income-verification-express-service)
- [IVES for taxpayers](https://www.irs.gov/individuals/income-verification-express-service-for-taxpayers)
- [IVES faxing for participants](https://www.irs.gov/individuals/income-verification-express-service-faxing-for-participants)
- [IVES frequently asked questions](https://www.irs.gov/individuals/irs-income-verification-express-service-ives-faqs)