What it is
IRC 7216 limits what a tax return preparer may disclose, and a disclosure outside the rules needs a consent that meets Treasury Regulation 301.7216-3 and the format rules in Rev. Proc. 2013-14. The Revenue Procedure prescribes language, so this template does not rewrite it.
The form gives you the structure around the mandatory text: purpose, recipient and location, the exact information, whether taxpayer ID numbers are included, the duration, the taxpayer’s choice, signature, and a firm record that shows the consent was signed before any disclosure.
When to use it
- Sending return information to a preparer or service provider that the exceptions do not cover.
- Using a provider located outside the United States for return preparation.
- Any time the firm wants a documented consent before disclosing return information to a third party.
What’s inside
- Disclosure details table with recipient, location, data and duration
- A marked block to insert the mandatory language from Rev. Proc. 2013-14
- Taxpayer choice, signature and joint-return line
- Firm record: date received, signed before disclosure, copy given, retention
Standard cited
This template follows IRC 7216 / Reg. 301.7216-3. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Is consent needed for every disclosure to another preparer?
Rules differ by recipient. Disclosure to another preparer in the United States to help prepare the return falls under an exception in the regulations. Disclosure to a preparer located outside the United States needs a consent that meets extra requirements.
Why is the required language not written out?
Rev. Proc. 2013-14 sets mandatory content and format. Copy it verbatim from the current text so the consent is valid.
Can a firm refuse service if the taxpayer says no?
The regulations restrict conditioning service on consent in most cases. The form tells the taxpayer that no consent is required for service unless the law permits it.
Related templates
- Section 7216 Consent to Use Tax Return Information
- Offshore and Outsourcing Consent and Supervision Log (Excel)
- Outsourcing and Offshore Confidentiality Checklist for CPA Firms
- Tax Return Preparation Engagement Letter
Last updated 11/05/2026. All free templates.