What we verified in “The IRS and the privacy of your tax data”

Statements and where we checked them

The statements with rules, figures or dates, with the exact place in the source and the date we checked them.

1. Under federal law (26 U.S.C. §6103), returns and return information are confidential and, except as the Internal Revenue Code itself authorizes, no federal or state employee or other person with access under that law may disclose them; the rule includes former employees.

   Sources 1 · 26 U.S.C. §6103(a), General rule: 'Returns and return information shall be confidential, and except as authorized by this title'; 'no officer or employee of the United States'; 'shall disclose any return or return information obtained by him'; 'includes a former officer or employee' · Checked October 17, 2026

2. Under the same law, 'return information' includes a taxpayer's identity and the nature, source or amount of income, payments, deductions, credits, assets and liabilities, among other data the IRS receives or collects; and 'taxpayer identity' means the person's name, mailing address and taxpayer identifying number, or a combination of them.

   Sources 1 · 26 U.S.C. §6103(b)(2) and (b)(6): 'a taxpayer's identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities'; 'means the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number'; 'or a combination thereof' · Checked October 17, 2026

3. Under the same law, a person's return is open, on written request, to that person; for a joint return, to either spouse; and the IRS may disclose your return to anyone you designate in a request or consent, and that person may not use it for any purpose other than the one you authorized.

   Sources 1 · 26 U.S.C. §6103(c) and (e)(1): 'to such person or persons as the taxpayer may designate in a request for or consent to such disclosure'; 'shall not use the information for any purpose other than the express purpose for which consent was granted'; 'The return of a person shall, upon written request, be open to inspection by or disclosure to'; 'in the case of an income tax return filed jointly, either of the individuals with respect to whom the return is filed' · Checked October 17, 2026

4. According to the Form W-7 instructions, tax returns and return information are generally confidential, as required by section 6103 of the Internal Revenue Code.

   Sources 5 · Instructions for Form W-7 (Rev. 12/2024), 'Paperwork Reduction Act Notice': 'Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103' · Checked October 17, 2026

5. In the privacy notice in the Form 1040 instructions, the IRS explains that returns are generally confidential under section 6103, but that section allows or requires it to give information on your return to others, for example: the Department of Justice to enforce the tax laws; cities, states and territories for their tax laws; child support agencies; other federal agencies to determine entitlement to benefits or eligibility for and repayment of loans; other countries under a tax treaty; federal and state agencies to enforce federal nontax criminal laws; and federal law enforcement and intelligence agencies to combat terrorism.

   Sources 6 · Instructions for Form 1040 (2025), 'Disclosure, Privacy Act, and Paperwork Reduction Act Notice': 'Generally, tax returns and return information are confidential, as stated in Code section 6103'; 'Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code'; 'to the Department of Justice to enforce the tax laws, both civil and criminal'; 'federal, state, and local child support agencies'; 'to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans'; 'to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism' · Checked October 17, 2026

6. Under 26 U.S.C. §6103(i)(1), a return or return information may be opened to employees of a federal agency working directly on a case under a specific federal criminal statute not involving tax administration, only with an ex parte order from a federal district court judge or magistrate judge; the judge may grant it if there is reasonable cause to believe, based on information believed reliable, that a specific criminal act was committed, among other requirements.

   Sources 1 · 26 U.S.C. §6103(i)(1)(A)–(B): 'pursuant to and upon the grant of an ex parte order by a Federal district court judge or magistrate judge'; 'enforcement of a specifically designated Federal criminal statute (not involving tax administration)'; 'there is reasonable cause to believe, based upon information believed to be reliable, that a specific criminal act has been committed' · Checked October 17, 2026

7. Under 26 U.S.C. §6103(i)(2), when the head of a federal agency (or its inspector general, or certain Justice Department officials) requests it in a request that meets the requirements, the IRS must disclose 'return information (other than taxpayer return information)' for those same kinds of nontax criminal investigations; the request must be in writing and state the taxpayer's name and address, the tax periods, the legal authority for the investigation and the specific reasons the information is relevant; and for this paragraph, a taxpayer's identity is not treated as taxpayer return information.

   Sources 1 · 26 U.S.C. §6103(i)(2)(A)–(C): 'from the head of any Federal agency or the Inspector General thereof'; 'the Secretary shall disclose return information (other than taxpayer return information)'; 'A request meets the requirements of this subparagraph if the request is in writing and sets forth'; 'the name and address of the taxpayer with respect to whom the requested return information relates'; 'the taxable period or periods to which such return information relates'; 'the statutory authority under which the proceeding or investigation described in subparagraph (A) is being conducted'; 'the specific reason or reasons why such disclosure is, or may be, relevant to such proceeding or investigation'; 'a taxpayer's identity shall not be treated as taxpayer return information' · Checked October 17, 2026

8. Under 26 U.S.C. §6103(b)(3), 'taxpayer return information' is return information filed with or furnished to the IRS by or on behalf of the taxpayer it relates to.

   Sources 1 · 26 U.S.C. §6103(b)(3), Taxpayer return information: 'return information as defined in paragraph (2) which is filed with, or furnished to, the Secretary by or on behalf of the taxpayer to whom such return information relates' · Checked October 17, 2026

9. Under 26 U.S.C. §6103(i)(3), the law has other exceptions: the IRS may disclose in writing return information (other than taxpayer return information) that may be evidence of a federal nontax crime to the federal agency that enforces that law; and in circumstances involving imminent danger of death or physical injury to a person, it may disclose return information to federal or state law enforcement.

   Sources 1 · 26 U.S.C. §6103(i)(3)(A)–(B): 'the Secretary may disclose in writing return information (other than taxpayer return information) which may constitute evidence of a violation of any Federal criminal law (not involving tax administration)'; 'Under circumstances involving an imminent danger of death or physical injury to any individual, the Secretary may disclose return information' · Checked October 17, 2026

10. According to the IRS, you can apply for an ITIN regardless of immigration status; an ITIN is issued for federal tax purposes only and does not provide or change immigration status.

    Sources 7 · Individual taxpayer identification number (ITIN): 'you can apply for an ITIN regardless of immigration status'; 'An ITIN is issued by the IRS for federal tax purposes only'; 'Provide or change immigration status' · Checked October 17, 2026

11. According to the IRS Taxpayer Bill of Rights, you have the right to expect that information you give the IRS will not be disclosed unless you or the law authorize it, and that appropriate action will be taken against employees, preparers and others who wrongfully use or disclose your information; the right to expect any IRS inquiry, examination or enforcement action to comply with the law and be no more intrusive than necessary; and the right to retain an authorized representative of your choice and to seek help from a Low Income Taxpayer Clinic if you cannot afford representation.

    Sources 8 · Taxpayer Bill of Rights (last reviewed May 22, 2026): 'Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law'; 'appropriate action will be taken against employees, return preparers, and others who wrongfully use or disclose taxpayer return information'; 'any IRS inquiry, examination, or enforcement action will comply with the law and be no more intrusive than necessary'; 'Taxpayers have the right to retain an authorized representative of their choice to represent them in their dealings with the IRS'; 'Taxpayers have the right to seek assistance from a Low Income Taxpayer Clinic if they cannot afford representation' · Checked October 17, 2026

12. Under 26 U.S.C. §7213, it is unlawful for a federal employee (or another person with access under the law) to willfully disclose a return or return information except as the Code authorizes; it is a felony punishable by a fine of up to $5,000, up to 5 years in prison or both, and a convicted federal employee is dismissed.

    Sources 2 · 26 U.S.C. §7213(a)(1): 'willfully to disclose to any person, except as authorized in this title, any return or return information'; 'a felony punishable upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both'; 'be dismissed from office or discharged from employment upon conviction for such offense' · Checked October 17, 2026

13. Under 26 U.S.C. §7431, if a federal employee knowingly or negligently inspects or discloses your return or return information in violation of section 6103, you may sue the United States for damages in federal district court; and if someone who is not a federal employee does it, you may sue that person.

    Sources 3 · 26 U.S.C. §7431(a): 'If any officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103'; 'such taxpayer may bring a civil action for damages against the United States in a district court of the United States'; 'If any person who is not an officer or employee of the United States knowingly, or by reason of negligence' · Checked October 17, 2026

14. Under 26 U.S.C. §7216, a person who prepares returns as a business or for pay and knowingly or recklessly discloses the information you gave them to prepare your return, or uses it for anything other than preparing the return, commits a misdemeanor punishable by a fine of up to $1,000 or up to 1 year in prison, or both; the law has exceptions.

    Sources 4 · 26 U.S.C. §7216(a)–(b): 'any person who for compensation prepares any such return for any other person'; 'discloses any information furnished to him for, or in connection with, the preparation of any such return'; 'uses any such information for any purpose other than to prepare, or assist in preparing, any such return'; 'shall be guilty of a misdemeanor'; 'fined not more than $1,000'; 'imprisoned not more than 1 year, or both'; 'Subsection (a) shall not apply to a disclosure of information if such disclosure is made' · Checked October 17, 2026

15. According to the IRS, VITA and TCE volunteers who prepare returns must pass tax law training that includes maintaining the privacy and confidentiality of all taxpayer information; the programs offer free basic return preparation to those who qualify, and you find a site with the IRS locator tool or by calling 800-906-9887.

    Sources 9 · Free tax return preparation for qualifying taxpayers (last reviewed Oct. 12, 2026): 'All VITA/TCE volunteers who prepare returns must take and pass tax law training that meets or exceeds IRS standards'; 'This training includes maintaining the privacy and confidentiality of all taxpayer information'; 'offer free basic tax return preparation to qualified individuals'; 'use the VITA Locator Tool or call 800-906-9887' · Checked October 17, 2026

16. According to the IRS, it only provides tax records to a third party with the taxpayer's consent; through IVES you authorize banks and lenders to access your records when you apply for a mortgage or other loan, from your account or with Form 4506-C.

    Sources 10 · Income Verification Express Service (last reviewed Sept. 11, 2026): 'The IRS only provides tax records to a third party with the consent of the taxpayer'; 'lets you authorize banks and lenders to access your tax records when you apply for a mortgage, loan, or other service'; 'through your lender with Form 4506-C' · Checked October 17, 2026

17. According to the IRS, transcripts partially mask your personal information to protect you, while financial data remains visible for tax preparation, representation or income verification; and the IRS does not initiate contact by email, text message or social media to request personal or financial information.

    Sources 11 · Get transcript (last reviewed June 27, 2026): 'Transcripts partially mask your personally identifiable information to protect you'; 'Financial data will remain fully visible to allow for tax preparation, tax representation or income verification'; 'The IRS doesn't initiate contact with taxpayers by email, text messages or social media channels to request personal or financial information' · Checked October 17, 2026

18. According to the IRS, an identity protection PIN (IP PIN) is a six-digit number that prevents someone else from filing a return using your Social Security number or ITIN; it is known only to you and the IRS; anyone with an SSN or ITIN who can verify their identity is eligible to enroll; it is valid for one calendar year; the fastest way is your online account, and if you cannot verify online there are other options, such as an in-person appointment at a Taxpayer Assistance Center.

    Sources 12 · Get an identity protection PIN: 'is a six-digit number that prevents someone else from filing a tax return using your Social Security number (SSN) or individual taxpayer identification number (ITIN)'; 'The IP PIN is known only to you and the IRS'; 'Anyone who has an SSN or individual taxpayer identification number (ITIN) and is able to verify his/her identity is eligible to enroll into the IP PIN program'; 'The fastest way to receive an IP PIN is to request one through your online account'; 'you may make an appointment for an in-person meeting at a local Taxpayer Assistance Center'; 'An IP PIN is valid for one calendar year' · Checked October 17, 2026

19. According to the IRS, a phone call, email or text message is not from the IRS if it is unexpected, rushes you, threatens you, asks for personal or financial information or demands payment now; a social media direct message is never from the IRS; and the IRS normally contacts you first by U.S. mail.

    Sources 13 · How to know it's really the IRS calling or knocking on your door: 'A phone call, email or text message isn't from the IRS if it'; 'Is unexpected'; 'Rushes you'; 'Threatens you'; 'Asks for personal or financial information'; 'Demands payment now'; 'A social media direct message is never from us'; 'We normally contact you the first time by mail delivered by the U.S. Postal Service' · Checked October 17, 2026

20. According to the IRS, Low Income Taxpayer Clinics (LITCs) assist low-income individuals with tax disputes and help people who speak English as a second language understand their rights and responsibilities; they can represent you before the IRS or in court; services are free or for a small fee; and although they receive partial IRS funding, they are completely independent of the IRS.

    Sources 14 · Low Income Taxpayer Clinics (last reviewed Apr. 2, 2026): 'assist low income individuals who have a tax dispute with the IRS'; 'need help understanding your taxpayer rights and responsibilities'; 'LITCs can represent you before the IRS or in court'; 'Services are provided for free or for a small fee'; 'Although LITCs receive partial funding from the IRS, LITCs, their employees, and their volunteers are completely independent of the IRS' · Checked October 17, 2026

21. According to the Justice Department's Executive Office for Immigration Review (EOIR), those who can represent you include validly licensed attorneys and accredited representatives; notarios, document preparers, immigration consultants and travel agents are not allowed to practice law or give you legal advice.

    Sources 15 · Can Someone Represent You Before EOIR?: 'Those include validly licensed attorneys and accredited representatives'; 'Notarios, document preparers, immigration consultants, and travel agents are not allowed to practice law'; 'They cannot give you legal advice' · Checked October 17, 2026

22. According to EOIR, the Recognition and Accreditation program aims to increase competent immigration legal representation for low-income people; accredited representatives may only provide immigration legal services through recognized organizations, which must be nonprofits.

    Sources 16 · Recognition & Accreditation (R&A) Program: 'competent immigration legal representation for low-income and indigent persons'; 'Accredited representatives may only provide immigration legal services through recognized organizations'; 'Only non-profit, federally tax-exempt entities may apply to be recognized' · Checked October 17, 2026