20-21 Income Verif for Unusual Circumstances - Form

Sep 19, 2026

Guidance for verifying 2018 U.S. income information for individuals in unusual circumstances. Covers taxpayers granted a filing extension, those who filed amended IRS returns, victims of IRS tax-related identity theft, and those who filed non-IRS income tax returns. Specifies required supporting documents such as copies of IRS forms and transcripts, extension approvals, non-filing letters, W-2 equivalents, self-employment AGI statements, and signed declarations confirming identity theft or filing details.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Verification Scenarios

Individuals Granted a Filing Extension by the IRS

Individuals Who Filed an Amended IRS Income Tax Return

Individuals Who Were Victims of IRS Tax-Related Identity Theft

Individuals Who Filed Non-IRS Income Tax Returns

Verification of 2018 Income Information for Individuals with Unusual Circumstances Individuals Granted a Filing Extension by the IRS An individual who is required to file a 2018 IRS income tax return and has been granted a filing extension by the IRS beyond the automatic six-month extension for the tax year 2018, must provide: 􀂃 A copy ofIRS Form 4868, ‘‘Application for Automatic Extension of Time to File U.S. Individual Income Tax Return,’’ that was filed with the IRS for tax year 2017; 􀂃 A copy of the IRS's approval of an extension beyond the automatic six-month extension for tax year 2017; 􀂃 Verification of Non-filing Letter (confirmation that the tax return has not yet been filed) from the IRS or other relevant tax authority dated on or after October 1, 2019; 􀂃 A copy of IRS Form W–2 for each source of employment income received or an equivalent document for tax year 2018 and, 􀂃 If self-employed, a signed statement certifying the amount of the individual’s Adjusted Gross Income (AGI) and the U.S. income tax paid for tax year 2018. Individuals Who Filed an Amended IRS Income Tax Return An individual who filed an amended IRS income tax return for tax year 2018 must provide: 􀂃 A 2018 IRS Tax Return Transcript (that will only include information from the original tax return and does not have to be signed), or any other IRS tax transcript(s) that includes all of the income and tax information required to be verified; and 􀂃 A signed copy of the 2018 IRS Form 1040X,“Amended U.S. Individual Income Tax Return,” that was filed with the IRS. Individuals Who Were Victims ofIRS Tax-Related Identity Theft An individual who was the victim ofIRS tax-related identity theft must provide: 􀂃 A Tax Return DataBase View (TRDBV) transcript obtained from the IRS, or any other IRS tax transcript(s) that includes all of the income and tax information required to be verified; and 􀂃 A statement signed and dated by the tax filer indicating that he or she was a victim ofIRS tax-related identity theft and that the IRS is aware of the tax-related identity theft. Individuals Who Filed Non-IRS Income Tax Returns 􀂃 A tax filer who filed an income tax return with a tax authority other than the IRS may provide a signed copy of his or her income tax return that was filed with the relevant tax authority. However, if we question the accuracy of the information on the signed copy of the income tax return, the tax filer must provide us with a copy of the tax account information issued by the relevant tax authority before verification can be completed.

FAQs

What must individuals provide if they were granted a filing extension beyond the automatic six-month period for 2018?

They must provide a copy of IRS Form 4868 filed for the relevant period, an IRS approval for the additional extension, a non-filing letter dated on or after October 1, 2019, copies of IRS Form W-2 (or equivalent) for 2018, and—if self-employed—a signed statement certifying AGI and U.S. income tax paid for 2018.

What documents are required for someone who filed an amended IRS income tax return for tax year 2018?

They must provide a 2018 IRS tax return transcript (or other IRS tax transcript(s) containing all required income and tax information) and a signed copy of IRS Form 1040X that was filed with the IRS.

What is required for individuals who were victims of IRS tax-related identity theft?

They must provide a TRDBV transcript from the IRS (or other IRS tax transcript(s) with required information) and a signed and dated statement from the tax filer confirming they were a victim and that the IRS is aware of the identity theft.

Sep 19, 2026

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