Record of Account transcript
A record of account transcript is simply a combination of the account and return transcripts.
The IRS makes this available because it shows the big picture, from your original return filed to any changes made to the return after processing. This transcript is especially helpful if you want to file an amended return because it will show the original return information plus any indicators of changes made to the return (such as prior amended returns or audit adjustments), which are required to complete an accurate amended return.
Record of Account transcript
A record of account transcript is simply a combination of the account and return transcripts.
The IRS makes this available because it shows the big picture, from your original return filed to any changes made to the return after processing. This transcript is especially helpful if you want to file an amended return because it will show the original return information plus any indicators of changes made to the return (such as prior amended returns or audit adjustments), which are required to complete an accurate amended return.