IRS information sharing programs save government resources through partnerships between IRS and federal, state, and municipal governmental agencies.
This includes, but is not limited to, facilitating the exchange of taxpayer data, leveraging resources, aiding taxpayers to improve compliance and communications, and identifying and reporting information on emerging tax administration issues.
The IRS is allowed to share tax information with other government agencies as authorized under Internal Revenue Code (IRC) Section 6103. Comparable laws allow agencies to share their information with the IRS for IRS tax administration purposes.
IRS information sharing program occurs with federal, state, and local government agencies. Information sharing utilizes agreements to strengthen relationships and collaboration. Information sharing enhances tax administration by addressing non-compliance, leveraging outreach, and partnering on initiatives.
To ensure the privacy of all taxpayer data, Privacy, Governmental Liaison and Disclosure (PGLD) provides oversight and education to all employees and external partners for the protection of taxpayer confidentiality rights.
Generally, Form 2848, Power of Attorney and Form 8821, Tax Information Authorization and similar consents will not be accepted for processing when submitted by government agencies and/or their employees and officials. Policy Statement 11-99, Processing Disclosure Requests from Government Agencies for Non-Tax Programs.
Absent legislation authorizing an agency to request and use confidential tax data for these programs, the IRS is statutorily prohibited from accessing tax returns or tax accounts to assist other agencies in administering non-tax programs.
Taxpayers can obtain their own tax data utilizing the Get Transcript tool available on IRS.gov. If tax transcript information is required by your agency, we recommend requesting it directly from the taxpayer.
For inquiries regarding data exchanges authorized by IRC 6103 contact pgld.glds.gov.liaison@irs.gov. Please include a detailed description for the need, use, and specific IRC section, along with underlying agency authority.