IRS Form 4506, Request for Copy of Tax Return

Free for Individuals Impacted by Hurricanes Ike and Gustav

Sep 30, 2008

Certain hurricane victims are eligible for IRS tax relief, including free, expedited copies of tax returns by filing Form 4506.

A taxpayer may request a copy of an old tax return for many reasons. During hurricane season, the reason may be that old records were destroyed and the taxpayer is rebuilding personal records for purposes of claiming casualty losses, insurance reimbursement, or FEMA (Federal Emergency Management Agency) assistance.

Copies of Tax Returns Are Free for Disaster Victims: Hurricanes Ike and Gustav

The IRS usually charges for copies of tax returns, but taxpayers who qualify for hurricane disaster relief may request tax returns free of charge by marking “Hurricane X” (Ike, Katrina, Wilma, Rita, Dolly, Gustav, etc) in red ink at the top of Form 4506 before mailing or faxing it in.

Under normal circumstances, the IRS would need up to 60 calendar days to process requests for copies of tax returns; writing the appropriate disclaimer in red ink as noted above will result in expedited service.

How Much Does It Cost for Everyone Else to Request Tax Returns?

The IRS charges $39 for every return requested and payment should accompany the request. Checks or money orders should be made payable to “United States Treasury,” and individual taxpayers should note their social security number and “Form 4506 request” on the face of the check or money order.

Where to Mail or Fax in Form 4506

All taxpayers should check the instructions for Form 4506 for guidance on which IRS mailing address to use. There are five different mailing addresses for individuals, depending on where the individual lived when he or she filed the requested return.

Before mailing, don't forget to either note the appropriate disaster at the top of Form 4506 or include payment; otherwise, the request may be rejected.

What about Form 4506-T?

Though similarly named, Form 4506 and Form 4506-T serve different purposes. Taxpayers should use Form 4506-T, Request for Transcript of Tax Return, to request tax return information in transcript form (not an actual copy). Actual copies of tax returns should be requested using Form 4506.

Note: Under normal circumstances (i.e. outside of disaster relief), there is a charge for copies of tax returns requested via Form 4506; there is no fee for non-expedited transcripts requested via Form 4506-T.

Other Tax Relief Is Available to Hurricane Victims

Individual victims of Hurricane Ike and Hurricane Gustav who live in federally-designated presidential disaster areas have been granted special tax relief for individual tax returns and estimated payments originally due between September 7, 2008 and January 4, 2009. The deadlines for these filings and payments are extended until January 5, 2009.

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