What Is Form 4506-A and How Is It Used?
Understand the function of IRS Form 4506-A and the official process for requesting public tax filings from exempt or political organizations.
IRS Form 4506-A allows the public to request copies of returns, reports, and notices filed by tax-exempt and political organizations. This process supports public transparency by allowing for the review of these groups’ financial operations. Before filing, you should first check for the documents online. The IRS provides many forms, such as the Form 990 series, for viewing or download through its Tax Exempt Organization Search (TEOS) tool. If the documents are not available online, Form 4506-A is used to request them from the agency.
Information Required for Form 4506-A
The form requires the requester’s full name, address, and telephone number. You must also indicate your category as a requester, such as a commercial user or educational institution, and state the reason for your request, as this can affect the fees.
You must provide the organization’s complete name, address, and its Employer Identification Number (EIN). The EIN is a unique nine-digit number assigned by the IRS for tax purposes, which can often be found on the organization’s website or in public databases. Providing the correct name and EIN is necessary for the IRS to locate the records.
You must also specify which documents and tax years you need. The form allows you to select from common returns like Form 990, Form 990-EZ for smaller organizations, Form 990-PF for private foundations, and Form 990-T for business income. Note that Form 4506-A is for returns and reports; to request an organization’s application for tax exemption or its determination letter, you must use Form 4506-B.
Submitting Form 4506-A
The completed form must be mailed or faxed to the IRS. The correct mailing address is in the form’s instructions, which should be checked on the IRS website to ensure you have the most current information.
There are no fees for inspecting documents at an IRS office, but a fee structure applies for physical copies. The IRS will send you a notice of the total cost. For requests over $250, payment must be sent before processing begins. For all other requests, payment is due before the copies are released. Payment must be made via check or money order payable to the “United States Treasury.”
The IRS may take up to 60 calendar days to process a request for copies. Once processed, the documents will be mailed to the address you provided on the form.