Form 2275 Purpose Eligibility Filing

Form 2275 Purpose Eligibility Filing – IRS Form 2275, officially titled Records Request, Charge and Recharge, is a specialized internal document used exclusively within the Internal Revenue Service (IRS). It plays a critical role in managing and retrieving tax records stored in IRS campuses or at Federal Records Centers (FRCs). This article explains the purpose of IRS Form 2275, eligibility requirements, and the filing process based on the most current official IRS Internal Revenue Manual (IRM) guidance as of 2025-2026.

Taxpayers searching for copies of their own returns should note that Form 2275 is not for public use. Individuals should instead use Form 4506 (Request for Copy of Tax Return) or Form 4506-T (Request for Transcript of Tax Return). This guide is designed for IRS employees, authorized contractors, and professionals researching IRS procedures.

What Is IRS Form 2275?

Form 2275 is a two-part (or multi-part) manual requisition form used to request physical or photocopied tax returns, related documents, abstracts of information, or other records that cannot be obtained through automated IDRS systems.

It is available exclusively through IRS Electronic Publishing and is not posted publicly on the IRS forms page for download by taxpayers. The form enables the “charge-out” (temporary removal) of a record to a specific IRS employee or office and the subsequent “recharge” (return) of that record to storage.

Key identifiers on the form include:

  • Document Locator Number (DLN)
  • Taxpayer Identification Number (SSN or EIN)
  • Tax form type (e.g., 1040, 709, 706)
  • Tax period

Purpose of IRS Form 2275

The primary purposes of Form 2275, per IRM 1.15.4, are:

  • Requesting tax records from an FRC or IRS campus Files function when IDRS-generated forms (such as Form 4251 or 5546) are unavailable or when an expedite/special search is needed.
  • Charging out a record to an authorized IRS employee or office.
  • Recharging (returning) the record to its original storage location once no longer needed.
  • Supporting specific IRS operations, including Return and Income Verification Services (RAIVS), Examination, Disclosure, Criminal Investigation, and disaster-related photocopy requests.

It is particularly useful for non-DLN records, older microfilm, estate/gift tax returns (Forms 706/709 when not in the Digital Content Retrieval System), or emergency requests (e.g., statute cases or congressional inquiries).

Form 2275 ensures proper chain-of-custody tracking under IRC Section 6103 disclosure rules and records management requirements.

Who Is Eligible to Use Form 2275?

Eligibility is strictly limited to authorized IRS personnel. Only IRS employees and contractors in approved roles may prepare and submit Form 2275. This includes:

  • RAIVS units processing photocopy or verification requests
  • Examination, Appeals, and Collection staff
  • Disclosure caseworkers
  • Files/Returns function staff at IRS campuses (Austin, Kansas City, Ogden)
  • Criminal Investigation or other functions requiring special searches

Taxpayers and the general public are not eligible to file Form 2275. Attempts by non-IRS individuals will be rejected. Manager approval (signature in Part A, Item 10) is almost always required.

A separate Form 2275 must be prepared for each taxpayer or distinct document requested.

How to File or Submit IRS Form 2275?

Submission is entirely internal and handled through IRS campus Files functions or directly to the appropriate FRC. There is no online e-filing option.

General submission steps:

  1. Complete Parts A and B (and limited Part C items if required).
  2. Obtain required managerial approval and signature.
  3. Fax or mail the form to the correct IRS campus Files unit based on the Document Locator Number (DLN) prefix or microfilm location code.
  4. For disaster-related or expedited requests, clearly mark “Disaster” or “Emergency Request” and follow priority batching procedures.

Location codes and routing (2025-2026 guidance):

  • DLN prefixes determine the receiving campus (Austin, Kansas City, or Ogden).
  • Specific fax numbers and addresses are listed in IRM 3.5.21 and campus-specific directories (internal access only).
  • Form 709 and certain older returns may route to the C-Site in Independence, MO, or Dayton FRC after DCR research.

Once processed, the Files function completes Part C and returns the requested document (original or photocopy) with the yellow copy of Form 2275 for tracking.

Step-by-Step Guide to Completing Form 2275

Follow these IRM 1.15.4 and 3.5.21 instructions for accurate completion (use the most current revision):

Part A – Document Identification (always required):

  • Item 1: Taxpayer SSN/EIN
  • Item 2: Form number (e.g., 1040, 709)
  • Item 4: Tax period(s) or “ALL YEARS”
  • Item 6: Latest DLN (if known)
  • Item 7: Taxpayer name (and address if no TIN)
  • Item 10: Manager signature and date

Part B – Originator Information (always required):

  • Item 11: Date of request
  • Item 12: Check appropriate box (e.g., “Other” and specify reason such as “Form 4506” or “Court Case”)
  • Items 13A–13J: Originator’s name, phone, email, fax, and address
  • Item 14: Check “Original Document,” “Photocopy,” or other as needed
  • Item 15: Check “Initial,” “Recharge,” etc.

Part C – Researcher Information: Completed by the receiving Files function (include helpful locator notes in Item 19 if needed).

Important tips:

  • Use a separate form per taxpayer.
  • Attach any supporting research (IDRS transcripts, BMFOL, etc.).
  • Incomplete or incorrect forms are returned by the FRC.

Processing Time, Fees, and What to Expect

  • Standard processing: 10–30 calendar days depending on location and request type (faster for campus-held documents).
  • Disaster/expedite requests: Prioritized, often within 30 days maximum.
  • Fees: None for internal IRS use. Public photocopy requests processed via Form 4506 incur a $30 per return fee (handled separately by RAIVS).

If the document is not found, the form is returned stamped “DNIF” (Document Not In Files). Resubmit after additional research.

When the record is no longer needed, return it with the Form 2275 attached and annotated “Refile.”

Common Uses of Form 2275

  • RAIVS photocopy requests under Form 4506
  • Gift/estate tax return retrieval (Forms 709/706)
  • Examination audit reconsiderations or special searches
  • Disclosure of official information cases
  • Emergency statute or Criminal Investigation requests

Alternatives for Taxpayers Requesting Tax Records

If you are a taxpayer or authorized representative seeking your own records:

  • Free transcripts → Use Form 4506-T or get them online via IRS.gov “Get Transcript.”
  • Certified copies of returns → File Form 4506 (fee applies; available for current year + prior 7 years).
  • Visit IRS.gov/individuals/get-transcript for the fastest options.

Frequently Asked Questions About IRS Form 2275

Is Form 2275 available to the public?
No. It is an internal IRS form only.

Can I download Form 2275 online?
Only IRS employees/contractors can access it via Electronic Publishing.

What is the difference between Form 2275 and Form 4506?
Form 2275 is internal for IRS staff to retrieve records; Form 4506 is the public request form for copies of tax returns.

How long does it take to process a Form 2275 request?
Typically 10–30 days; expedited requests are faster.

For the latest official guidance, IRS employees should consult IRM 1.15.4 and IRM 3.5.21 on IRS.gov. Taxpayers should always start at IRS.gov for public record requests to ensure compliance and fastest service.