The team had returns for the recent years, but one older filing was missing, and everyone was juggling extensions. You have been there, the clock is ticking, requests pile up, and delivery becomes the ceiling. That scramble taught me a simple rule, check TEOS first, then use Form 4506-A only when the IRS copy is required. That flow keeps your staff out of email loops and frees you to focus on advisory.
Key Takeaways
- Form 4506-A requests IRS-held copies of exempt or political organization filings that are open to public inspection under IRC §6104. That primarily means the 990 series and related notices.
- For most 2017 and later 990, 990‑EZ, 990‑PF, and eligible 990‑T filings, you can download them free in the IRS Tax Exempt Organization Search (TEOS). Start there, it is faster than mail.
- Use 4506-A when TEOS does not have what you need, for example older filings, specific items not posted, or when an official copy from the IRS is required. Typical IRS processing is up to 60 days.
- Where to send 4506-A, mail or fax to the IRS RAIVS Unit in Ogden, Utah, and keep proof of submission.
- If you need the organization’s exemption application or a copy of its determination letter that is not on TEOS, use Form 4506-B. 2014 and later determination letters are on TEOS, and 4506‑B is submitted by email using the built in Submit Form button.
Quick win, make TEOS your first stop for 2017 and later 990-series returns and 2014 and later determination letters, then fall back to 4506‑A or 4506‑B only when needed.
What Form 4506-A Is and When You Need It
Form 4506-A is the IRS request form for public inspection copies of exempt or political organization filings. In practice, you use it when you need an IRS-source copy of a Form 990, 990‑EZ, 990‑PF, or eligible 990‑T and the document is not available online, or a counterparty asks for a copy sourced directly from the IRS. The IRS confirms that 2017 and later 990 series are available through TEOS, which is why many requests can be solved in minutes without a paper request.
If you manage nonprofit clients, this matters for audits, grant diligence, lender requests, M&A involving exempt entities, or tie out workpapers during cleanup. Your goal is speed with control, so you document the source, keep a copy, and move on without dragging a partner into a review loop.
TEOS First, Then 4506-A
- TEOS hosts 990, 990‑EZ, 990‑PF, 990‑T for 501(c)(3) organizations, and 990‑N images for filings received in 2017 or later. You can search by name or EIN, and you can download bulk data.
- Determination letters issued in 2014 or later are also on TEOS. If the letter year you need is there, you can download it immediately.
- If a document is not on TEOS, send Form 4506‑A, the IRS will mail or fax copies depending on the request type, and processing may take up to 60 days.
A Note About Media and Storage Updates
The IRS no longer provides exempt organization returns on DVD. That policy update pushed users toward online access and 4506‑A for items not posted, which is why your workflow should always start with TEOS.
Why This Matters For Firm Delivery
If you run an accounting firm, the real constraint is rarely sales. It is delivery, especially during peak. Requests for nonprofit filings seem small, yet they create context switching, lost time looking for the right year, and back and forth on what counts as an official copy. A clear SOP that says check TEOS, download what you can, request the rest with 4506‑A, and save proof to the engagement folder, protects your margins and your team’s focus.
At Accountably, we see firms stall when small retrieval tasks pile up across dozens of clients. A disciplined workflow with TEOS checks and correctly completed 4506‑A requests reduces review interruptions and keeps production moving. We mention this only because structure, not heroics, prevents deadline risk.
TEOS vs Form 4506-A, Which One Should You Use Today
| Action | Use Case | Speed | Source and Authority |
| TEOS search and download | You need 2017 and later 990‑series filings, 990‑N images, or 2014 and later determination letters | Immediate | Direct from IRS TEOS, free download |
| Form 4506‑A request | You need an IRS mailed copy when TEOS does not host the record or a counterparty requires IRS supplied copies | 30 to 60 days | IRS RAIVS fulfills the request |
| Form 4506‑B request | You need exemption applications or determination letters not on TEOS, or you need an affirmation letter | Often faster than mail, submitted by email | IRS responds with the requested public inspection documents |
The table mirrors current IRS guidance, including TEOS coverage and the 4506‑B email submission method. Keep this simple decision path in your procedures.
Exactly What You Can Request With Form 4506-A
You can request copies of returns, reports, or notices that are open to public inspection for exempt or political organizations. That typically means:
- Form 990, 990‑EZ, 990‑PF, and public inspection versions of 990‑T for 501(c)(3) organizations, subject to what the IRS holds.
- Certain related public notices, for example items the IRS lists under exempt organization public disclosure.
Remember the scope, 4506‑A is about public inspection copies. If an officer needs the organization’s own complete return with nonpublic attachments, the IRS directs that request to Form 4506, with the applicable fee, not 4506‑A. Set this expectation with clients to avoid rework.
Years Covered
- TEOS hosts 990‑series filings received in 2017 or later, plus determination letters from 2014 forward. Use that first.
- If you need pre‑2017 returns or items not posted, file Form 4506‑A and list the exact tax years, one form per EIN. The IRS instructs that incomplete forms are rejected, so fill in every required field.
Political Organization Filings
For political organizations, TEOS and the Political Organization Filing and Disclosure site cover many items, and 4506‑A is still available when online access does not satisfy the request. The IRS maintains separate access pages for section 527 filings.
TEOS, Your Fastest Route For 2017 and Later
Here is a quick TEOS checklist you can save into your SOP.
- Search by EIN first for precise matching.
- Verify the determination letter if the grantor asked for proof of status, most letters dated 2014 or later are available.
- Download the Form 990 for each year requested, name the files consistently, then place them in your workpaper index.
- Use the bulk data sets when you need to analyze multiple organizations at once.
TEOS is updated on an ongoing basis, the IRS confirms that 2017 and later 990 series and 2014 and later determination letters are available, which often removes the need to mail a request.
How To Complete Form 4506-A Without Rework
If TEOS does not have the year or item you need, complete 4506‑A carefully. Small errors cause rejections and delays.
The Essentials You Must Enter
- Organization legal name and EIN, exactly as recognized by the IRS.
- Mailing address.
- Your requester information and a contact person.
- The exact form type and each tax year you are requesting.
- Your requester category and reason for request, the IRS uses this to determine any copy charges.
Who Signs And Why That Matters
Public inspection requests do not require the organization’s officer to sign. However, your firm should still designate an internal owner to sign the request as the requester, then retain a copy in the engagement binder. This keeps accountability in your workflow.
Use Adobe Acrobat Reader For Forms
Open the official PDF in Adobe Acrobat Reader, not a browser viewer, so fields, barcodes, and the built in submission features on related forms work correctly. The IRS specifically advises using Adobe Reader rather than a browser PDF viewer when submitting or printing. That prevents corrupted fields and missing data.
Where And How To Submit Form 4506-A
Send the completed 4506‑A by mail or fax to the IRS RAIVS Unit. As of the current instructions, the mailing address is:
- Internal Revenue Service, RAIVS Unit MS 6716, Ogden, UT 84201
- Fax 855‑653‑9144
Always keep a dated copy and proof of mailing or fax transmission in your workpapers. The instructions state that processing may take up to 60 days. Plan your client timeline with that window in mind.
What If You Need An Exemption Application Or Letter
- Do not use 4506‑A for exemption applications or determination letters. Use Form 4506‑B, which the IRS now accepts by email using the Submit Form button. If the determination letter was issued in 2014 or later, check TEOS first because you might not need to request it at all.
Processing Times, Fees, And Practical Tips
How Long It Takes
The IRS notes that it may take up to 60 days to process a 4506‑A request. During peak seasons or when forms are incomplete, expect longer timelines. Your best hedge is accuracy and using TEOS to eliminate mail where possible.
Fees You Might See
- Inspection at an IRS office is free.
- Paper copy charges can apply. The instructions say commercial users pay 0.20 per page, and non commercial requesters get the first 100 pages free, then 0.20 per page. If the cost exceeds $250, the IRS asks for payment in advance. The IRS will bill for photocopying, do not send checks unless asked.
- For digital data covering specific older years, the IRS previously offered USB for certain sets, not for individual organizations. The agency also announced it no longer provides returns on DVD, pushing users toward online access. Check the most recent IRS page if you plan a bulk historical pull.
Submission Proof And Tracking
- Use certified mail or a fax confirmation page to prove submission.
- File your copy and proof under a workpaper reference, for example A‑8 EO Docs.
- Calendar follow up at 30 days and 60 days. If there is no response after 60 days, call the TE/GE customer line. The IRS publishes 877‑829‑5500 for exempt organization customer service and references that contact for status checks tied to application and letter requests.
Step By Step, Your 4506-A SOP
- Verify TEOS first for the requested years and forms, save downloads with a consistent file name. Example, EIN_YYYY_Form990.pdf.
- If TEOS does not have the item, complete 4506‑A in Adobe Reader, include the organization’s legal name, EIN, exact form type, and list each year.
- Check your requester category and include a brief, plain reason to avoid commercial rate charges if you qualify.
- Print, sign, and submit by mail to Ogden, UT, or fax as listed. Keep proof.
- Note a 30 to 60 day processing window. Follow up if needed.
Naming And Workpaper Hygiene
- Use a standard file naming pattern and a single folder for EO source documents.
- Add a one page cover sheet that states the source, TEOS or IRS RAIVS, and the date retrieved.
- During review, your manager needs to see exactly where the copy came from with one click.
Common Pitfalls We See And How To Avoid Them
- Requesting with the wrong EIN or a nickname for the entity. Always use the IRS official name, then validate the EIN on TEOS.
- Forgetting to list each tax year separately, which slows processing.
- Mailing to a transcript address for individual returns rather than the RAIVS Unit for EO copies. Follow the 4506‑A instructions address.
- Skipping the requester category and reason, which can trigger copy charges or a rejection.
When To Use Form 4506-B Instead
Use 4506‑B when you need a copy of the exemption application, the current determination letter, or an affirmation letter confirming current status. The IRS updated the process so you submit 4506‑B by email using the Submit Form button built into the PDF. That change improves intake and reduces mail delays. If your target letter is dated 2014 or later, check TEOS before filing because it might be available for immediate download.
4506‑B Quick Checklist
- Complete in Adobe Reader and click Submit Form to email your request.
- Select the right item, application package, determination letter only, affirmation letter, or other disclosable item.
- Expect copy charges if the package is large, the IRS will bill you and can request advance payment if the estimate exceeds $250.
- If your request has been pending more than 60 days, call the published TE/GE number for status.
Small habit, search TEOS, then choose 4506‑A or 4506‑B with precision. This one minute decision prevents days of waiting.
FAQs, Straight Answers
What is IRS Form 4506‑A, in plain English
It is the form you use to ask the IRS for public inspection copies of exempt or political organization filings, most often the 990 series. You use it when TEOS does not have the year or item you need, or when a counterparty insists on an IRS sourced copy.
Do I always need Form 4506‑A to get a 990
No. For filings the IRS received in 2017 or later, you can usually download the 990 series free on TEOS. Only file 4506‑A when TEOS does not have it or you specifically need an IRS mailed copy.
What is Form 4506, is it related
Form 4506 is different. It requests a copy of a taxpayer’s own return and is not limited to public inspection documents. If an exempt organization wants a complete copy of its own return with nonpublic attachments, it would use Form 4506, not 4506‑A.
How much does a 4506‑A request cost
Inspection at IRS offices is free. Paper copy charges can apply, the IRS states commercial users pay 0.20 per page and other requesters get 100 pages free, then 0.20 per page. If the estimated cost exceeds 250, you may be asked to prepay. The IRS bills for copies, so do not include a check unless instructed.
How long does the IRS take to send copies
The instructions say it may take up to 60 days from receipt. Allow more time during peaks. If timing is tight, confirm whether TEOS already has what you need.
Where do I send Form 4506‑A
Mail or fax to the IRS RAIVS Unit at Ogden, UT as listed in the instructions. Keep your fax confirmation or certified mail receipt with the engagement documents.
Can I still get EO returns on DVD
No, the IRS no longer provides returns on DVD. Use TEOS for online access or submit 4506‑A if the item is not posted.
Where This Fits In Your Delivery System
When you standardize TEOS checks and 4506‑A or 4506‑B requests, your team avoids last minute chases and review traffic. At Accountably, we integrate this into firms’ month end and nonprofit SOPs, so staff know exactly where to look, how to request, and how to document the source. That structure cuts partner review time and keeps advisory work moving. Mentioning tools without discipline does not help, a clear workflow does.