Navigating IRS transcripts isn’t just about retrieving data – it’s about understanding what that data means and how it can help your clients. In a recent discussion, NATP instructor and tax resolution expert Jim Buttonow shared practical insights on using IRS transcripts more effectively in everyday practice. From recent changes in access to common red flags to watch for, here’s what you need to know.

Understanding IRS transcripts

IRS transcripts are essential tools for reviewing a taxpayer’s filing and payment history. They’re often used to verify returns, track notices, and uncover discrepancies that may lead to compliance issues or refund delays. As a refresher, here are the main types of transcripts:

• Tax return transcript – shows most line items from the original return
  • Available for current and prior three years
• Tax account transcript – includes basic data such as filing status, AGI, taxable income and any payments or adjustments
  • Available for current and prior nine years
• Record of account transcript – combines tax return and tax account transcript data
  • Available for current and prior three years
• Wage and income transcript – contains information from W-2s, 1099s, 1098s and other third-party statements
  • Available for current and prior nine years
• Verification of non-filing letter – confirms that no Form 1040-series return was filed for a given year
  • Available after June 15 for the current tax year and anytime for prior three years

Transcript Type	Description	Availability
Tax return transcript	Shows most line items from the original return	Current year and prior 3 years
Tax account transcript	Includes filing status, AGI, taxable income and any payments or adjustments	Current year and prior 9 years
Record of account transcript	Combines tax return and tax account transcript data	Current year and prior 3 years
Wage and income transcript	Contains W-2s, 1099s, 1098s and other third-party information	Current year and prior 9 years
Verification of non-filing letter	Confirms no Form 1040-series return was filed	After June 15 for current year; anytime for prior 3 years

What’s new for 2025

The IRS continues to modernize transcript tools and access, and this year, several changes are making transcript use easier – and more secure – for tax professionals.

• Redacted data for identity protection – Only partial Social Security numbers and other identifiers are shown, which helps protect taxpayer information.
• Improved online tools – The IRS is enhancing features in its Tax Pro Account and Transcript Delivery System, making it easier to pull the right records quickly.
• More real-time updates – Some data is now updated more frequently, giving you better visibility into the status of returns and notices.

Best practices for transcript use

Transcripts can be a powerful diagnostic tool – if you know how to use them well. Buttonow recommends these tips:

• Review wage and income transcripts early to detect income underreporting issues or overlooked documents
• Use tax account transcripts to help resolve notices related to penalties, payment mismatches or unfiled returns
• Regularly monitor your clients’ transcript data when handling IRS letters or suspected identity theft
• Encourage clients to create their own IRS Online Account for visibility – especially helpful for those dealing with identity theft or refund delays

  Why this matters

Understanding IRS transcripts is essential for proactive tax professionals. They can help you catch filing errors, resolve issues more efficiently and communicate more confidently with the IRS on your client’s behalf. Buttonow shared, “The transcript is often your window into what the IRS sees – and that’s the key to unlocking solutions.”

NATP members stay ahead of changes like these to better serve clients with accuracy, insight and professionalism. If you haven’t explored the latest on IRS transcripts, now’s the time to sharpen your skills.

👉 Watch the conversation with Jim Buttonow below!

Question: Christine is frustrated and upset since the IRS still has not processed her 2022 amended tax return. She has been waiting since June 2023 for her refund or more information. Christine timely filed her 2022 Form 1040, U.S. Individual Income Tax Return, in April 2023, reflecting a $15,000 tax liability she paid on time. Spotting an error afterward, she amended her return in June 2023 to claim a $4,000 refund. Fast forward to April 2025, and the refund still has not been paid. What is the remedy for Christine to get her refund if the IRS has not denied it?

Answer: If Christine wishes to pursue the refund claim, she must look for jurisdictional remedy in either a U.S. district court or a U.S. Court of Federal Claims.

Under §6532(a)(1), a taxpayer may bring a refund lawsuit in a U.S. district court or the U.S. Court of Federal Claims if either: (1) the IRS has denied the administrative refund claim, or (2) six months have passed since filing the refund claim without any action by the IRS on the claim – whichever occurs first.

Two facts related to this process surprised Christine. First, according to the Taxpayer Advocate Service’s 2025 Purple Book of legislative recommendations (National Taxpayer Advocate 2025 Purple Book):

“The tax code does not require the IRS to process claims for credit or refund or even to respond to taxpayers. The IRS can simply ignore refund claims…While the IRS generally does process claims for credit or refund, claims can and sometimes do spend months or even years in administrative limbo. Other than having to pay interest, no legal or economic incentive exists for the IRS to expeditiously review and process the claims.”

Second, Christine found that the Tax Court handles refund requests but only when the IRS has previously filed a Notice of Deficiency. This leaves Christine a suboptimal choice of the other federal courts, in which it is harder to represent yourself, making them more costly and complex.

After doing a year’s worth of work in just four months, you and your staff have earned serious rest. The final push of tax season is over, but before everyone fully unwinds, consider carving out a day for a staff retreat. It’s the ideal time to debrief, reflect and lay the groundwork for an even more efficient and strategic year ahead. To guide a well-structured discussion during this retreat, we’ve compiled five purposeful questions for your consideration.

A day to reflect, recharge and realign

Book a hotel, spa or retreat center for a day dedicated to relaxation and renewal – with a side of strategic planning. Use the morning for structured discussions on what worked, what didn’t and how your team can evolve. The afternoon? Pure recharge mode.

Here are six essential areas to evaluate.

1. Tax prep workflow: is it supporting or slowing you down?

Start by evaluating your current systems. Are you still accepting paper documents over the counter, or have you moved to a client portal for digital submissions? Is the portal intuitive, or do clients and staff struggle to use it?

Frontline staff often have the best insights into workflow snags. Invite candid feedback. For example:

• Are missing document follow-ups efficient or frustrating?
• When unusual tax scenarios arise, is there easy access to research tools?
• Could automation streamline document intake or prep reviews?

Improvements here can mean fewer headaches next year.

2. Advisory services: are you capturing what tax season reveals?

Tax season provides a unique window into clients’ lives. Are you leveraging it to grow your advisory services and provide valuable planning for each stage of your client’s life?

For example,

• Should college students with earned income be encouraged to open Roth IRAs?
• Are clients exploring gig work or side hustles that call for Schedule C coaching?
• Are parents and grandparents thinking about Social Security timing, RMDs, gifting or estate planning?

3. Technology: are you working smarter or just working harder?

Take stock of your equipment and systems.

• Are scanners, copiers, and computers fast, reliable, and up to date?
• Is your client portal version current and user-friendly?
• Are remote and hybrid team members able to work as efficiently as those on-site?

Outdated tech eats time. Upgrading even modestly can yield real productivity gains.

4. Marketing: is your brand keeping up?

Your website and marketing strategy deserve the same post-season audit. Consider these questions:

• Is your online presence polished and current?
• Could refreshed photos, blog posts, or newsletters showcase your niche expertise better?
• Are staff interested in contributing content to enhance visibility?

Evaluate whether to bring in a marketing professional – or redirect internal talent – to drive outreach. Either way, don’t let your visibility stagnate.

5. Artificial intelligence: strategic tool or loose cannon?

AI tools can supercharge your practice – if used wisely. Consider assigning someone to oversee AI implementation to ensure quality and ethical use.

Effective-use cases include:

• Drafting blog posts or email templates
• Brainstorming content ideas
• Conducting preliminary tax research

AI won’t replace your expertise but can save time and spark creativity.

6. Yes, actually rest

After the brainstorming, truly unwind. Lounge. Walk. Swim. Play pickleball. Laugh over a slow meal. Step away from the “tax brain” and give your whole self a reset. You’ve earned it.

Final word: recharge with purpose

If this season already felt smoother, it’s likely thanks to the tools and systems you put in place. If not, you’ve just gathered a roadmap to improve.

Before you head back to the office:

• Knock out your CPE with NATP’s robust virtual offerings
• Register for Taxposium 25 (July 21-23)

Don’t skip the chance to reflect and refresh, whether it’s one day or a long weekend. Tax season may be cyclical – but your growth doesn’t have to be.