The ability to use the accounts has been extended to individual partners of partnerships and individual shareholders of S corporation businesses, in addition to sole proprietors who previously had access.
All account holders can download transcripts of the following forms: 940, 941, 943, 944, 945, 8752, 8288, 11-C, 730, 2290. In additional, sole proprietors can download transcripts of the 1120S and those with partnerships can download transcripts of 1065s and 8804s.
Information on setting up a new account is available at IRS.gov/businessaccount.