# Section 7216 consent to use and disclose tax return information

> When you need a 7216 consent, the mandatory wording, and why use and disclosure are signed separately.

Canonical page: https://bettrpdf.com/forms/irs-7216-consent  
This file: https://bettrpdf.com/forms/irs-7216-consent.md  
Site index for agents: https://bettrpdf.com/llms.txt

Fill, sign and send it back: https://bettrpdf.com/fill?form=irs-7216-consent (sample, follow Rev. Proc. 2013-14)

Updated 2026-10-24. Pages: 2. Signers: Each taxpayer. Rule: 26 CFR 301.7216-3. Default term: One year.

## What a IRS 7216 consent is

Section 7216 of the Internal Revenue Code makes it a crime for a tax preparer to use or disclose a client's tax return information for anything other than preparing the return, unless the client consents in writing first. You need a consent to offer clients other services from their return data, to send it to a lender, or to use an offshore preparer. Rev. Proc. 2013-14 sets the mandatory wording, which this sample uses in 12-point type.

## Every field

| Field | What goes in it |
| --- | --- |
| Taxpayer and preparer | Each taxpayer's name and your firm's name, and the tax year. |
| Purpose | Exactly what you will do with the information. "Marketing" is too vague; "to offer you our bookkeeping services" is specific. |
| Information | The specific items, such as your adjusted gross income or your full return. Ask for only what the purpose needs. |
| Recipient | For a disclosure, the named person or company receiving it, such as the lender. |
| Duration | How long the consent lasts. Leave it blank and it lasts one year from signing. |
| Signatures | Each taxpayer signs and dates each consent. Electronic signatures are allowed. |

## Mistakes that get it sent back

- **Requiring it to do the return.** If the consent is a condition of preparing the return, it is not valid. Say so plainly and let them skip it.
- **One signature for use and disclosure.** Use and disclosure are separate consents with separate wording. This sample has a page for each; send only the one you need.
- **Changing the mandatory wording.** The required notice has to appear as written in Rev. Proc. 2013-14. Fill in the blanks, not the notice.
- **Getting it after the fact.** Consent has to come before you use or disclose the information.

## Terms

- In the consent: Tax return information, Use, Disclosure, Duration, TIGTA notice
- Rules: IRC 7216, 26 CFR 301.7216-3, Rev. Proc. 2013-14, IRC 6713
- When you need one: Cross-selling services, Loan applications, Offshore preparation, Sharing with another firm

## FAQ

**Can clients sign it electronically?**

Yes. Rev. Proc. 2013-14 allows electronic consents. Fill the blanks and choose Request signatures; each taxpayer signs on their phone.

**Do I need it to e-file the return?**

No. Preparing and filing the return is allowed without it. You need it for anything else.

**Is this legal advice?**

No. It follows the published wording, but check it against the current revenue procedure and your firm's own policy.

## Related guides

- [Tax preparation engagement letter](https://bettrpdf.com/forms/engagement-letter.md)
- [How to fill out a W-9 in 2026](https://bettrpdf.com/forms/w-9.md)
- [How to fill out an invoice that gets paid](https://bettrpdf.com/forms/invoice.md)