Using IRS E-Services

LED lights abstract

Overview

IRS e-Services is a suite of web-based tools that allow eligible tax professionals to perform certain transactions online.

The tools include: Transcript Delivery System (TDS), Taxpayer Identification Number (TIN) Matching, E-file Provider Services, Affordable Care Act (ACA) Services and State Agency Services.

One of the most useful tools available to tax practitioners is the e-Services TDS. It allows Electronic Return Originators (EROs), Circular 230 practitioners and Reporting Agents (RAs) to request and receive the following transcripts electronically via a secure network if a properly executed Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, is on file:

  • Account transcripts: Provide any adjustments either the taxpayer or the IRS made after the return was filed; also show basic data, including marital status, type of return filed, adjusted gross income and taxable income.
  • Tax return transcripts: Show most line items from a tax return as it was originally filed, including any accompanying forms and schedules (does not reflect any changes made after the original return was filed).
  • Record of account transcripts: Combines the return transcript and account transcript into one product.
  • Wage and income transcripts: Show data from information returns, such as Forms W-2, 1099 and 1098 reported to the IRS.
  • Verification of non-filing letters: Proof from the IRS that a taxpayer did not file a return for a particular tax year.

Note that the IRS introduced a new transcript format with redacted information and created a new customer file number to use as an identifier. However, practitioners who use e-Services can still get unredacted wage and income transcripts deposited into their e-Services mailboxes. Fact Sheet 2018-20 outlines the steps for requesting the unredacted transcript in more detail.

 

Additional Guidance and Resources

Reviewed March 1, 2019