The Internal Revenue Service has revised forms 4506, Request for Copy of Tax Return, and 4506-T, Request for Transcript of Tax Return. Changes include the addition of language to the signature clause and the addition of an attestation clause.
The revised version of the signature clause now includes descriptors of additional entities who may sign on behalf of the taxpayer. These new terms are underlined here for emphasis only; they are not underlined on the revised forms.
Signature of taxpayer(s). I declare that I am either the taxpayer whose name is shown on line 1a or 2a, or a person authorized to obtain the tax information requested. If the request applies to a joint return, at least one spouse must sign. If signed by a corporate officer, 1 percent or more shareholder, partner, managing member, guardian, tax matters partner, executor, receiver, administrator, trustee, or party other than the taxpayer, I certify that I have the authority to execute Form [4506 or 4506-T] on behalf of the taxpayer. Note: For transcripts being sent to a third party, this form must be received within 120 days of the signature date.
An attestation clause has been added to both forms with a check box and the following language:
Signatory attests that he/she has read the attestation clause and upon so reading declares that he/she has the authority to sign the Form [4506 or 4506-T]. See instructions.
(NOTE: Only the appropriate form number appears/prints.)
The instructions for the attestation check box include the following italicized language:
You must check the box in the signature area to acknowledge you have the authority to sign and request the information. The form will not be processed and returned to you if the box is unchecked.
In addition to being italicized, this language is further distinguished on the instructions page by appearing next to a black box containing the word “CAUTION” below a triangle with an exclamation point inside.
For e-Sign purposes, the attestation check box must be checked before the electronic signature process can be completed.
The most commonly-used documents impacted are:
- Cx23 4506 Copy of Tax Form
- Cx3095 4506-T (Copy of Tax Form)
- Cx10144 4506-T (Copy of Tax Form)
- Cx16350 4506-T (Copy of Tax Form) – Corporate
- Cx17841 4506-T Corporation Tax Return
Numerous custom client copies of the 4506-T have been updated as well.
These document changes will take effect on October 31, 2015. If you have any questions or concerns about this change, please contact Client Support at 1.800.497.3584.
October 27, 2015
DR 185153