Free template
Section 7216 consent form generator
Fill in who, what, to whom and why, and get a consent to use or disclose tax return information with the IRS's mandatory statements in place, ready to print and sign.
Consent details
As on the return.
Be specific: which items, from which return or year.
Name each person or company that will receive it.
Why the recipient needs it, e.g. to verify income for your mortgage application.
Blank means one year from the date signed.
Recipient type
- Still to fill in: your firm's name, the taxpayer's name, the recipient, the purpose. Placeholders in brackets show where.
Consent to Disclose Tax Return Information
Federal law requires this consent form be provided to you. Unless authorized by law, we cannot disclose your tax return information to third parties for purposes other than the preparation and filing of your tax return without your consent. If you consent to the disclosure of your tax return information, Federal law may not protect your tax return information from further use or distribution.
You are not required to complete this form to engage our tax return preparation services. If we obtain your signature on this form by conditioning our tax return preparation services on your consent, your consent will not be valid. If you agree to the disclosure of your tax return information, your consent is valid for the amount of time that you specify. If you do not specify the duration of your consent, your consent is valid for one year from the date of signature.
By signing below, you authorize [Firm name] to disclose the tax return information described above to the recipient named above for the purpose stated.
If you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission, you may contact the Treasury Inspector General for Tax Administration (TIGTA) by telephone at 1-800-366-4484, or by email at complaints@tigta.treas.gov.
Prints on letter paper in 12-point type, with nothing on the page but the consent, as Rev. Proc. 2013-14 requires for paper consents. Use a separate form for each use or disclosure.
What the consent has to contain
Under 26 CFR 301.7216-3, a consent must be in writing and signed and dated by the taxpayer before the use or disclosure. It names the preparer and the taxpayer, specifies the tax return information involved, and for a disclosure states the purpose and the recipient.
For Form 1040-series taxpayers, Rev. Proc. 2013-14 adds:
- a separate consent document for each separate disclosure or use, on paper or electronic;
- on paper, 8½ by 11 inch or larger sheets, text in at least 12-point type, and nothing on each page that doesn’t relate to the consent;
- the mandatory statements in section 5.04, including how to contact the Treasury Inspector General for Tax Administration; and
- an additional statement when the disclosure may go to a tax return preparer outside the United States.
The generator picks the statement that fits your choices: section 5.04(1)(a) for a disclosure to a third party, 5.04(1)(b) for a disclosure to another tax return preparer, and 5.04(1)(c) for a use. The TIGTA statement in 5.04(1)(d) goes on all of them.
Software and AI providers
Whether sending client data to a software or AI provider needs a consent depends on what the provider does with it and where it’s located. The Section 7216 guide walks through the exceptions for auxiliary services and the rules for preparers outside the United States. Ask providers where data is processed and whether it’s used to train models with the AI vendor questionnaire.
Section 7216 consents: questions
- When does a tax preparer need a Section 7216 consent?
- Before using or disclosing a client's tax return information for anything the statute or 26 CFR 301.7216-2 doesn't already allow, such as sharing it with a lender at the client's request or using it to offer other services. The Section 7216 guide covers the exceptions that need no consent.
- Can one form cover both using and disclosing information?
- No. Under 26 CFR 301.7216-3, one document can cover several uses or several disclosures, but uses and disclosures need separate documents. For Form 1040-series clients, Rev. Proc. 2013-14 requires a separate consent document for each separate disclosure or use.
- How long is a consent valid?
- For the period it states. If it doesn't state one, it's valid for one year from the date the taxpayer signs it. The generator prints that rule when you leave the end date blank.
- Can I attach the consent to my engagement letter?
- Yes. Rev. Proc. 2013-14 allows a consent to be provided as an attachment to an engagement letter, but it has to remain a separate written document. The engagement letter AI clauses refer clients to it.
- Is this form legal advice?
- No. It assembles the regulation's required elements and the revenue procedure's mandatory statements. Whether you need a consent, and what it should cover, depends on your facts. Check the sources below or ask your adviser.
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Sources
Official documents read on October 29, 2026. Vendor facts are sourced on each listing.