VERIFICATION OF NONFILING

IRS documents that clearly indicate that the IRS does not have a tax return record on file for the tax year are acceptable for verification of nonfiling.  This includes a Tax Return Transcript or a Tax Account Transcript that includes a message such as “no record of return filed” or “no transcript on file”.

Some IRS documents may state that the request cannot be completed because there is a tax return on file. In these cases, the individual should request a Tax Return Transcript.

A Tax Return Transcript and a Tax Account Transcript that includes a message such as “no record of return filed” or “no transcript on file” is acceptable documentation for verification of nonfiling because these IRS documents clearly indicate that the IRS does not have a tax return record for the requesting individual for the relevant tax year.

In some instances, instead of providing the requested document, the IRS may provide the tax filer an IRS Form 13873. There are several versions of IRS Form 13873 (e.g. 13873-T, 13873-V, etc.). Any version of IRS Form 13873 that clearly states that the form is provided to the individual as verification of nonfiling or that states that the IRS has no record of a tax return is acceptable documentation of nonfiling.

IRS Form 13873 may also be provided by the IRS for a number of other reasons and may contain messaging that is nonspecific to the IRS document request. Form 13873 may also be used to communicate to the individual that the IRS is unable to fulfill the document request because the request itself was incomplete or included inaccurate information.  In these cases, the individual should follow the instructions provided by the IRS to obtain further documentation that includes a clear and precise message.

Institutions should thoroughly review any IRS Form 13873 to ensure that the messaging and information provides a clear response to the documentation request and satisfies documentation requirements for verification.

Some IRS documents, including tax transcripts, may include a message that indicates that the request “could not be processed”, or the “request could not be honored”.  Any IRS document with such unclear messages is not acceptable documentation for verification of nonfiling.  The individual should follow the instructions provided by the IRS to obtain further documentation that provides a clear and precise message. http://bit.ly/2mdzLcz