What it is
A tax return preparer who wants to use return information for something other than preparing the return, such as offering a planning or bookkeeping service, needs the taxpayer’s consent in the form the regulations require. The mandatory wording comes from Rev. Proc. 2013-14, so it is left as a marked block.
The form records the purpose, the information, who will use it, the duration, whether anyone outside the firm will receive it, the taxpayer’s choice, signature and the firm’s record that the consent came before the use began.
When to use it
- Before using return data to market a non-tax service.
- When a related firm or affiliate will use return data.
- When a taxpayer asks to withdraw a prior consent.
What’s inside
- Use details table with purpose, data, user and duration
- A marked block for the mandatory language
- Taxpayer choice and signature lines
- Firm record including withdrawal and the date use stopped
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
What is the difference between a use consent and a disclosure consent?
A use consent covers the preparer’s own use of return information for another purpose. A disclosure consent covers giving the information to someone else. If both happen, the taxpayer signs both.
How long does a consent last?
The form records the duration the taxpayer agrees to. Rev. Proc. 2013-14 and the regulations set rules on duration and on what the consent must say, so insert the current language.
What if the taxpayer withdraws consent?
The firm stops the use from that date and records it. The form has a place for the withdrawal date and the date use stopped.
Related templates
- Section 7216 Consent to Disclose Tax Return Information
- Client Consent to AI and Third-Party Data Handling
- Tax Return Preparation Engagement Letter
- Client Data Retention and Destruction Checklist for CPA Firms
Last updated 11/05/2026. All free templates.