Using the Transcript Delivery System (TDS), you can obtain past year transcripts as follows:
- Account Transcripts: These are available for any "active" account. An account is considered active if it has had any activity, such as the filing of a return, within the last three years, regardless of the tax year to which the activity relates.
- Return and Record of Account Transcripts: These are available for the current year and the three prior tax years.
Therefore, the availability of past year transcripts through TDS depends on the type of transcript:
- For account transcripts, you can access them for any account with activity in the last three years.
- For return and record of account transcripts, you can access them for the current year and the three prior years.
Sources:
Publication 1544 (9/2014)
Publication 3920 (9/2014)
