irs-drt-special-circumstances
Amended Returns
If an individual filed an amended IRS income tax return, provide both of the following:
- A signed copy of the original IRS income tax return that was filed with the IRS or an IRS Tax Return Transcript (signature not required) for the applicable tax year; and
- A signed copy of the IRS Form 1040X, "Amended U.S. Individual Income Tax Return," that was filed with the IRS
Foreign Tax Returns
Applicants who filed foreign returns must submit a signed copy of the foreign returns or other information listing similar income and tax information, converted to US dollars. Applicants not required to file taxes under the nation's process should submit a signed statement from the employer(s) on company letterhead certifying income and taxes paid, if any, for an applicable calendar year.
US Territory or Commonwealth Tax Returns
Applicants who filed or will file an income tax return with Puerto Rico, another U.S. territory (e.g., Guam, American Samoa, the U.S. Virgin Islands, the Northern Marianas Islands), or with a foreign country, must provide a signed copy of that income tax return(s).
Identify Theft
A victim of IRS identity theft, who has been unable to obtain an IRS Tax Return Transcript or use the IRS DRT, must provide a signed copy of the applicable paper IRS income tax return that was filed with the IRS and a signed copy of IRS Form 14039 "Identity Theft Affidavit", if one was submitted to the IRS. If a copy of Form 14039 was not saved or if the IRS did not require one, the applicant may provide one of the following:
- A statement signed and dated by the applicant indicating that they were a victim of IRS identity theft and that the IRS is investigating the matter. The statement must also indicate that a Form 14039 was submitted to the IRS, and that a copy was not kept or that the form was not required to be filed
- A copy of a filed police report related to the IRS identify theft.