Requesting Wage and Income Transcripts for a Deceased Person or Estate

A comprehensive guide for executors and estate representatives

physical documents and tax forms on a desk

Key Highlights

IRS Form 4506-T Usage: This form is the primary method for requesting wage and income transcripts.
Authority Verification: Executors, administrators, or personal representatives must provide proof of their legal authority.
Essential Documentation: Along with the form, you must include a death certificate and any necessary legal documents.

Understanding the Process

Overview of Wage and Income Transcripts

Wage and income transcripts contain vital information reported to the IRS from various information returns, such as Forms W-2, 1099 series, 1098 series, and 5498 series. This information is indispensable when finalizing tax matters for a deceased individual or handling the tax affairs of an estate. Obtaining these transcripts provides the necessary details required when filing a final tax return or addressing any unresolved tax issues related to the deceased.

Legal Authority and Eligibility

Before you proceed with requesting transcripts, it is essential to confirm that you are legally authorized to act on behalf of the deceased individual. This role typically includes being:

An executor or administrator of the estate.
A personal representative assigned through probate.

Demonstrating this authority is a critical step because the IRS will require proof of your legal standing. This can include filing the appropriate legal documents such as Letters Testamentary, a death certificate, or, if necessary, using Form 56 ("Notice Concerning Fiduciary Relationship") to establish your status with the IRS.

Required Documentation

When requesting wage and income transcripts, you must accompany your request with the necessary documentation. These include:

Death Certificate: A certified copy that verifies the date and fact of death.
Proof of Appointment: Documents such as Letters Testamentary that establish you as the executor or personal representative of the estate.
Additional Forms: In some cases, additional documents like IRS Form 56 may be required if no probate proceeding has been initiated.

Step-by-Step Guide to Request Transcripts

Step 1: Completing Form 4506-T

The primary tool for obtaining wage and income transcripts is IRS Form 4506-T, known as the "Request for Transcript of Tax Return." To complete this form accurately, you must provide a range of details for both the deceased and the requester:

Information Sections on Form 4506-T

When filling out Form 4506-T, ensure that you complete all relevant fields:

Personal Details: Enter the full name, Social Security number (SSN), date of birth, and date of death for the deceased. It is critical that these details match exactly what is on official records.
Address: Provide the current address on record for the deceased.
Transcript Type: Check the box for "Wage and Income Transcript" and indicate the specific tax years for which you are requesting information.
Requester Details: Include your own name and mailing address as the executor or representative overseeing the estate.

Table: Sample Breakdown of Required Information

Field	Description	Example
Deceased's Name	As recorded on the Social Security card	John Doe
SSN	Deceased's Social Security Number	123-45-6789
Date of Birth & Death	Correct dates of birth and death	01/01/1940; 06/15/2020
Address	The active mailing address on record	123 Main Street, Anytown, USA
Requested Transcript	Wage and Income Transcript for the specified years	2019, 2020

Step 2: Submitting the Request

After completing the Form 4506-T, you have several methods to submit your request:

Mail or Fax: The IRS accepts submissions via mail or fax according to the instructions provided on the form. It’s important to use the correct address or fax number based on your location.
Online Requests: While the IRS provides some online services for requesting tax transcripts, these are generally limited in scope for deceased individuals. Ensure you verify eligibility for any online submission if considering this method.

Step 3: Include Supporting Documentation

To ensure your request is processed without delays, attach copies of all necessary supporting documents:

Death Certificate: This certifies the individual’s passing and corroborates the details provided on Form 4506-T.
Legal Documentation: As the executor or personal representative, submitting documents such as Letters Testamentary provides the IRS with verification of your eligibility to manage the deceased’s estate.
Additional Forms: In some cases, including Form 56 may be useful if you are acting in a fiduciary capacity without an active probate proceeding.

Step 4: Processing and Timelines

Once your request has been submitted:

Processing Time: The IRS typically takes a few weeks to process the request. It is advisable to allow ample time, particularly during peak processing periods.
Transcript Delivery: Transcripts are mailed to the address mentioned on the Form 4506-T. Make sure this address is current and reliable. In some cases, the transcripts might be sent to the deceased’s address, so cross-check details to avoid delays.
Follow-Up: If the transcripts aren’t received within the expected timeframe, consider contacting the IRS Taxpayer Assistance Center or using the automated phone service at 800-908-9946.

Special Considerations for Estate Handlers

Handling Multiple Tax Years

When settling an estate, it may be necessary to request transcripts for multiple tax years, particularly if the deceased failed to file returns for some years or if discrepancies arise. Specify the relevant years on Form 4506-T by listing them clearly, thereby ensuring comprehensive data retrieval for all required periods.

Dealing with Estate Taxes

For estates where tax filings include estate tax returns, an account transcript can verify the receipt of the last returns or any pending transactions. This transcript, while not identical to the wage and income transcript, helps track the estate’s tax history and secures information necessary for filing an estate tax return.

Alternative Methods of Request

Although the mail submission of Form 4506-T is the standard method, you can also utilize:

Automated Phone Service: The IRS offers an automated transcript request service that can be accessed at 800-908-9946. This service is valuable for those who need urgent access to basic transcript information.
IRS Website: Limited transcript requests may be available online; however, operational constraints regarding deceased individuals make the traditional form submission the most reliable method.

Managing Final Tax Returns

Final Return Filing for the Deceased

In addition to obtaining wage and income transcripts, the preparation and filing of the deceased person’s final income tax return are managed in a manner similar to that used by living taxpayers. Executors must:

Utilize the wage and income transcripts as a central resource for reported income details.
Ensure all income reported by third parties (for example, from Forms W-2 and 1099) is accurately reflected in the final return.
Consult IRS Publication 559, which comprehensively details the responsibilities and procedures for filing a final tax return for a deceased person.

Filing Back Taxes

In instances where the deceased failed to file tax returns for previous years, wage and income transcripts can support the preparation of back taxes. These transcripts assist in reconstructing the tax information necessary for accurate filings, thereby ensuring legacy compliance and minimizing potential penalties for the estate.

Practical Tips and Best Practices

Double-Check Information Accuracy

Accuracy on Form 4506-T is crucial. Inaccurate or incomplete information can delay processing. Review the data for the deceased’s personal details (name, SSN, dates) as well as your own contact information before submission.

Maintain Comprehensive Records

Keep a record of all documents submitted, correspondence with the IRS, and copies of any forms used. Such documentation will be vital should any discrepancies arise or if follow-up is required.

Consulting Professionals

If the estate has a complex tax situation or if you are unfamiliar with the process, consider seeking advice from a tax professional or attorney experienced in estate management. This ensures that all legal requirements are met, and the best practices are applied throughout the process.

Using the IRS Resources

The IRS provides a wealth of resources online, such as detailed guides for executors and administrators, frequently asked questions, and contact points for additional inquiries. These resources can improve your understanding of the procedure and help troubleshoot any issues encountered during the request.

Additional Information on Transcript Types and Uses

Different Transcript Options

While the wage and income transcript is specifically useful for verifying income as reported on various information forms, there are other types of transcripts you might encounter:

Tax Return Transcript: Contains most of the information that was included on the original tax return and is helpful for cross-referencing data.
Account Transcript: Provides a broader view of the account activity on the IRS file, including any adjustments and filing status updates.
Record of Account Transcript: A combination of both tax return and account transcripts, offering the most comprehensive set of data available.

Using Transcripts for Estate Settlements

When settling the affairs of an estate, obtaining and reviewing the correct transcripts is crucial for:

Verifying reported income and deductions for the final tax return.
Identifying any discrepancies between what was reported by third parties and what was included on the return.
Ensuring that any outstanding tax liabilities are accurately addressed in the estate’s filings.

Table: Key Differences Between Transcript Types

Transcript Type	Content	Usage
Wage and Income Transcript	Data from Forms W-2, 1099 series, etc.	Verifying monthly or annual wage information for final return.
Tax Return Transcript	Line-by-line information of filed return.	Cross-checking deductions and credits.
Account Transcript	Transaction history with the IRS.	Assessing overall tax account activity.
Record of Account Transcript	Combination of tax return and account transcripts.	Comprehensive review for audit or estate settling purposes.