This web site was copied prior to January 20, 2005. It is now a Federal record managed by the National Archives and Records Administration. External links, forms, and search boxes may not function within this collection.
The Freedom of Information Act (FOIA), 5 U.S.C. § 552, provides public access to agency records unless protected from disclosure by one of the FOIA’s nine exemptions or three exclusions. The FOIA applies to records created by Federal agencies and does not cover records held by Congress, the courts, or state and local government agencies. Each state has its own public access laws which should be consulted for access to state and local records.
The Internal Revenue Service complies with the FOIA by:
Staffing the IRS Public Reading Room at 1111 Constitution Avenue, NW, Washington,
DC 20224 (call (202) 622-5164), and
Responding to written requests for agency records not available in the Reading Room.
Many IRS records are available for sale from the Government Printing Office, or are available through established agency procedures. Routine requests are most efficiently processed through those procedures. Refer to the chart below for information on obtaining tax records or the Electronic Reading Room for publicly available records.
To obtain a copy of a tax return, a written request is required:
A fee of $39.00 is charged for each copy of a return as originally filed. Send completed Form 4506 to the address provided on the form. [Note: a transcript of a tax account is provided free of charge and may be accepted in lieu of an original return.]
By phone: Obtain a copy of Form 4506 by calling the IRS Forms hotline at (800) 829-3676.
Transcript of account:
Contact Taxpayer Service at (800) 829-1040 for individual taxpayer returns; at (800) 829-4933 for business taxpayers returns, or file Form 4506-T.
Tax-exempt or political organization returns:
Phone: Contact the Tax Exempt/Government Entities Hotline at (877) 829-5500, or send completed Form 4506-A to the address printed on the form.
Online: Forms 990 are available online through Guidestar, a privately funded database of nonprofit organizations. Some Employee Plan information is available online through private research services (e.g., FreeERISA.com ).