For entities other than individuals, additional documentation may be required to verify the entity's existence and authority to request a transcript. This documentation may include a copy of the entity's articles of incorporation, partnership agreement, trust agreement, or other organizational documents. If the entity is a foreign entity, it may also be required to provide a certified copy of its foreign charter or other proof of existence. The IRS may also require a copy of the entity's most recent federal income tax return or other proof of tax liability.