How to Fax IRS Form 4506-C (IVES Requests)

Form 4506-C, “IVES Request for Transcript of Tax Return,” authorizes an approved third party — almost always a mortgage lender or its vendor — to receive your IRS tax transcripts directly, with your consent. It runs entirely through the IRS Income Verification Express Service (IVES). This guide is written for the two people who land here: the IVES participant who actually faxes the form, and the borrower who has been handed one to sign and wants to know what it does.

What Form 4506-C actually does

A 4506-C is a consent form. The taxpayer signs it; an enrolled IVES participant submits it; the IRS returns the requested transcripts to that participant’s secure mailbox — never to the taxpayer. The IRS charges the participant a $4 fee per transcript. Because access depends on the taxpayer’s signature, the form has to be completely filled in before it is signed, and the IRS must receive it within 120 days of that signature or it is rejected.

4506-C or 4506-T — which one is yours?

This is the question most people arrive with, so settle it first. The two forms are not interchangeable:

• You want your own transcript (records, a personal loan file, financial aid) → you do not use 4506-C. Pull it instantly from your IRS online account, or fax Form 4506-T to have it mailed to you.
• A lender needs your transcript → that is what 4506-C is for. Since the IRS stopped delivering transcripts to third parties through 4506-T back in 2019, IVES is the only channel for this. You sign; the lender submits.
• You are the IVES participant → the rest of this page is the process, the fax numbers, and the rejection traps.

The four transcripts you can request

One 4506-C covers one return type (Line 6), but you can request several transcript products for it. Unlike Form 4506-T, there is no Verification of Non-filing option here — 4506-C offers four:

• Return Transcript (Line 6a) — most line items from the return as originally filed. Available for the current year plus the prior three processing years. The one lenders request most.
• Account Transcript (Line 6b) — payments, penalties, and any adjustments made after filing.
• Record of Account (Line 6c) — the return and account transcripts combined; the most complete picture.
• Wage & Income (Line 7) — data from W-2, 1099, 1098, and 5498 forms, available going back up to ten years. Only the listed taxpayer can receive these, even on a joint return.

Completing the form without a rejection

The IRS only accepts the current form — revision date October 2022 or later, in the bottom-left corner. Anything older is rejected outright. Complete it digitally where you can; these forms are read by machine, and clean, typed entries move faster. The lines that trip people up:

• Lines 1a/1b, 2a/2b: each taxpayer’s name as filed, with the SSN, ITIN, or EIN entered with the dashes. On a joint return both spouses are listed and both must sign.
• Lines 3 & 4: current address, and the prior address if it differs from the return.
• Line 5a: the IVES participant name, address, participant ID, and SOR mailbox. The ID and mailbox may be added after the taxpayer consents; everything else must be there first.
• Line 5b: an optional customer file number, up to ten characters — and never containing any part of an SSN, ITIN, or EIN.
• Line 5d: the client company’s name and address. This is mandatory and cannot be blank or marked “N/A.” If the participant is also the client, their own details go here.
• Line 6: exactly one tax form number (1040, 1065, 1120, and so on). Need two return types? That is two separate 4506-C forms.
• Line 8: each tax period end date in mm/dd/yyyy format, listed separately.
• Signature block: every listed taxpayer signs and dates, the attestation box above the signature line is checked, and the authorized-representative or electronic-signature boxes are ticked if they apply. Only IVES participants authorized for e-signature may submit an electronically signed form. A representative signing for the taxpayer attaches Form 2848.

The IVES cover sheet

Every fax batch has to lead with an approved IVES cover sheet — without one, or with an incomplete one, nothing in the batch is processed. Treat it as page one. It must carry the participant’s name, participant ID, phone and fax numbers, and the total number of transcript years requested across the batch; then, for each form behind it, the taxpayer’s name, the last four digits of the TIN, the tax year(s), and the form number. Batches are capped at 50 tax periods. If you need a template to adapt, our fax cover sheet guide has editable formats.

For an IVES participant faxing to an assigned campus, Municorn Fax sends the whole batch — cover sheet and forms — from a phone or computer, no dedicated fax line needed, with a timestamped delivery confirmation to keep on file. (If you are the borrower, you have nothing to fax: you sign, your lender submits, and your own copy comes from your IRS online account.)

Faster than fax: the online IVES options

Fax is the legacy route, and the IRS is clear that online submission is quicker. Enrolled participants can also submit through the WebUI online process or, for high volume, Application-to-Application (A2A) — typically used by software developers and transmitters. There is also a near-real-time path where the taxpayer authorizes the request straight from their own IRS online account. In the online portals the form itself is not uploaded; the details are keyed in and the taxpayer signs electronically, and no cover sheet is used. Whichever channel, transcripts land in the participant’s secure mailbox, not on paper.

What happens after you fax

A fax that arrives before midnight Eastern counts as received that day; after midnight, it rolls to the next business day (and past a holiday, to the one after). From there the IRS delivers the transcripts to the participant’s Secure Object Repository (SOR) mailbox in about 2–3 business days. They go to that mailbox only — they cannot be faxed, emailed, or mailed to the taxpayer or anyone else. If nothing has appeared after roughly ten business days, resubmit with “Second Request” noted on the cover sheet.

If you were handed a 4506-C to sign

For borrowers, the form is simpler than it looks. By signing, you are letting your lender request your tax transcripts from the IRS to verify your income. A few things worth knowing:

• The transcripts go to the lender’s secure mailbox, not to you.
• Your signature is good for 120 days — if the file drags on, you may be asked to sign a fresh one.
• The $4 per-transcript fee is the lender’s, not yours.
• You are authorizing only the specific years and transcript types listed — not open-ended access.
• Want your own copy? Your IRS online account shows the same transcripts instantly, and our Form 4506-T guide covers the self-request route.

Enrolling in IVES

Institutions that are not yet IVES participants apply with Form 13803, faxed wet-signed to the application line at 844-251-8254. The IRS runs a suitability review, sends certification documents to sign, and has each user register through e-Services for secure-mailbox access. Once approved, you are assigned a campus and issued a participant ID and SOR mailbox — and only then can you begin submitting 4506-C requests. Registration through e-Services takes roughly two weeks on its own, so build in lead time.

Faxing a different IRS form? See our full list of IRS fax numbers, or our guides to Form 4506-T, Form SS-4, and Form 2848.

Sources and IRS references

• IVES faxing for participants — campus fax numbers, cover-sheet rules, the $4 fee, and timing. irs.gov
• Getting started using IVES — the completion and submission steps. irs.gov
• IVES enrollment procedures — Form 13803 and the application line. irs.gov
• Form 4506-C (PDF) — the current Rev. 10-2022 form, line instructions, and 120-day rule. irs.gov