I Don't Have Last Year's Tax Return — How Do I Get an IRS Transcript?

Losing track of a prior-year tax return is far more common than most taxpayers assume, and in most cases it does not stop tax work from moving forward. The IRS maintains tax information that can often be retrieved as a transcript. The practical question is which transcript contains the information you actually need.

A Common Question We Receive

Clients frequently contact Evening Star because prior-year records are not available. The reasons vary, but the situation is usually one of the following:

• Their prior accountant is no longer available.
• They cannot locate last year's return.
• They changed tax preparers.
• They need prior-year income information.
• They are trying to reconstruct a filing history.
• They need tax records for a mortgage, loan or other purpose.

In many of these cases, an IRS transcript can provide the information needed to move forward.

First: A Transcript Is Not a Copy of Your Tax Return

An IRS transcript contains tax information maintained by the IRS. It is not a photocopy or duplicate PDF of the original return that you or your preparer filed. If you need an actual copy of a previously filed return, the IRS provides a separate process using Form 4506, Request for Copy of Tax Return. For many tax-preparation and verification situations, however, a transcript may contain the information needed.

Which IRS Transcript Do I Need?

The IRS offers several transcript types, and they do not contain the same information. Reviewing the differences before requesting one usually saves a second request later.

Tax Return Transcript

A tax return transcript shows most line items from the taxpayer's originally filed Form 1040-series return, together with information from applicable forms and schedules. It generally does not show changes made after the original return was filed. According to the IRS, it is available for the current and three prior tax years.

• Reviewing information from the originally filed return
• Mortgage or loan applications
• Financial aid
• Providing prior-year tax information to a new preparer

Tax Account Transcript

A tax account transcript provides basic information about the taxpayer's account, including items such as filing status, taxable income and payment activity. Unlike the tax return transcript, it can reflect changes made after the original return was filed. The IRS states that these transcripts are generally available for the current and nine prior tax years.

• Seeing account activity
• Payments
• Adjustments
• Amended or IRS-processed changes
• Understanding the status of a tax year

Record of Account Transcript

A record of account transcript combines the tax return transcript and the tax account transcript into one transcript. According to the IRS, this transcript is available for the current and three prior tax years. It can be useful when both the originally filed information and subsequent account activity are relevant.

Wage and Income Transcript

A wage and income transcript shows information reported to the IRS on information returns such as Form W-2, Form 1098, Form 1099 and Form 5498. The IRS notes that it only reflects information returns that have actually been filed with the IRS, so it may not contain every document originally issued to the taxpayer. The IRS states that wage and income transcripts are available for the current and nine prior tax years.

This transcript is particularly useful when a taxpayer has lost W-2s or 1099s and is trying to reconstruct income information.

Verification of Non-Filing Letter

A Verification of Non-Filing Letter states that the IRS has no record of a processed Form 1040-series tax return as of the date of the request. Importantly, this does not mean that the taxpayer was not required to file a return. It only confirms that the IRS does not have a processed return on record as of that date.

Which Transcript Should I Get for My Accountant?

The answer depends upon what information is missing:

• To see what was reported on the original return: Tax Return Transcript.
• To see payments or IRS adjustments: Tax Account Transcript.
• To see both: Record of Account Transcript.
• If W-2s or 1099s were lost: Wage and Income Transcript.
• If the question is whether a return was filed at all: a Verification of Non-Filing Letter may be relevant.

For a new Evening Star client with missing prior-year information, we may ask for more than one transcript depending upon the tax situation.

Option 1: IRS Individual Online Account

For many taxpayers, the fastest method is to use the IRS Individual Online Account at IRS.gov. From the account, taxpayers can generally view, download or print available transcript types. Step-by-step links to the official IRS tools are collected on our client resource page: /client-resources/irs-tax-transcripts.

Option 2: Request a Transcript by Mail

Taxpayers can also request transcripts from the IRS by mail. The IRS states that mailed transcripts typically take approximately 5 to 10 calendar days for delivery. The IRS automated transcript phone service is 800-908-9946. Delivery times are controlled by the IRS and may vary.

Option 3: Form 4506-T

Taxpayers can also request transcripts by submitting Form 4506-T, Request for Transcript of Tax Return. The current form and its instructions are published on IRS.gov and linked in the sources below.

What If I Need the Actual Tax Return?

A transcript is not the same as an actual copy of the previously filed return. If an actual copy is required, the IRS provides Form 4506, Request for Copy of Tax Return. The IRS may charge a fee, and processing times differ from transcript requests. Current fee and processing information is stated in the IRS instructions for Form 4506.

Switching Tax Preparers and Missing Prior Returns?

If you are moving your tax work to Evening Star and cannot locate prior-year returns, do not assume that we cannot proceed. Depending upon the situation, we may be able to use IRS transcripts together with other available records to understand the prior-year filing history.

However, transcripts do not always contain every piece of information that may be necessary. Additional records may still be required for items such as:

• Depreciation
• Rental property basis
• Partnership or S corporation basis
• Capital loss carryforwards
• Passive activity losses
• Foreign reporting
• Business asset history
• Other multi-year tax attributes

A transcript can help reconstruct a tax history, but it does not necessarily replace the complete prior-year tax file.

Why Does My New Accountant Need Last Year's Return?

Prior-year returns can contain information that carries into future years. That is why Evening Star frequently asks new clients for prior returns even when the current-year documents appear complete. Examples of information that may carry forward include:

• Depreciation schedules
• Capital loss carryforwards
• Passive activity losses
• Basis information
• Estimated tax information
• Prior elections
• Business tax information
• State carryforwards
• Other multi-year tax attributes

Common Situations We See

My accountant retired. If you cannot obtain your prior return from the preparer, IRS transcripts may help provide part of the filing history.

I lost my tax return. Start with your IRS Online Account and determine whether the appropriate transcript is available.

I lost my W-2s and 1099s. A wage and income transcript may provide information reported to the IRS, subject to the limitation that it only reflects information returns actually filed with the IRS.

I need a return for a mortgage. A tax return transcript is often requested for lending or financial verification purposes.

I do not know whether I filed. An account transcript and/or a Verification of Non-Filing Letter may help clarify IRS records.

I have not filed for several years. Contact Evening Star before assuming that downloading one transcript solves the entire issue. Multiple years, missing information and prior filing history may need to be reviewed together.

Protect Your Information

Please do not enter or send sensitive information such as Social Security numbers, IRS account credentials, passwords, complete tax transcripts or tax returns through an unsecured website form, email or chatbot. If Evening Star asks you to provide a transcript or prior return, use the approved secure document process at /client-resources/secure-portal.

Missing Prior-Year Tax Information?

If you are switching accountants, catching up on prior-year returns or simply cannot locate your previous tax records, Evening Star can help determine what information is needed to move forward. Missing prior-year records does not automatically mean tax preparation has to stop; we can review the available information and identify what additional records may be needed. Our individual tax services are described at /tax-advisory/individual-tax, and step-by-step IRS transcript instructions are at /client-resources/irs-tax-transcripts.

IRS systems, transcript availability and processing times are controlled by the Internal Revenue Service and may change.

The information provided is for general educational purposes and should not be considered individualized tax, accounting, legal, or financial advice. Tax rules and reporting requirements depend upon individual circumstances. Please consult with an appropriate professional regarding your specific situation.