If a person has never filed a return is there a record of them not filing?

[chandriae]

I need to provide a IRS Transcript to a school for in state tuition. For a non-custodial parent. The parent has never worked. I am wondering if the IRS would even have a record of them.

[TaxGuyBill]

However, I don't think that will satisfy the school.  Just because a person did not file a tax return, does not mean that person was not required to file a tax return.

It is quite possible the school will still want a tax return for that parent.  That parent may need to file a tax return (with zero income) to satisfy the financial aid department.
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[SweetieJean]

Did you live with that parent?

[fanfare]

I don't think you need to spend money to prepare a tax return with zero income.

[chandriae]

Yes, they now live with that parent.

[chandriae]

So I am guessing the 4506-T is attached to their Social Security Number and should show they have never filed?

[rjs · Accepted solution]

You can get a Verification of Non-filing Letter from the IRS by filing Form 4506-T. You might also be able to get it by calling the automated transcript request line at 800-908-9946. The person who has not filed has to request the letter themselves. You cannot request a letter for someone else.

You can download Form 4506-T, including the instructions, from the following link.

https://www.irs.gov/pub/irs-pdf/f4506t.pdf

[SweetieJean]

However, the letter does not state whether that person SHOULD have filed.

[macuser_22]

If they never file then the IRS would have no record of course, since there is no record.   All the IRS can tell you is what you already know, then the IRS has no record of filing.