The fix took two minutes, they signed IRS Form 15080, and the whole prep moved twice as fast. That is the job this little form does, it gives VITA and TCE volunteers permission to view specific prior year details for a limited time.
Key Takeaways
- IRS Form 15080 is a short consent that lets VITA or TCE preparers access specific prior year tax return information for a limited period, typically up to one year from the date you sign.
- You choose what can be disclosed, the tax year or years, the return type, and who may receive the information, and both spouses sign for joint returns.
- Bring last year’s return and IDs, then complete names, addresses, SSNs exactly as filed to avoid delays.
- Use Form 15080 when volunteers need carryforward data like dependents or direct deposit details, or when the site needs to review a prior filing for intake and quality review.
- Keep a copy, and if you suspect an unauthorized disclosure, report it to the Treasury Inspector General for Tax Administration at 1‑800‑366‑4484.
What is IRS Form 15080?
IRS Form 15080, Consent to Disclose Tax Return Information to VITA or TCE Tax Preparation Sites, is a brief authorization that allows an IRS‑certified volunteer program to view selected prior year return details to help prepare your current year return. The IRS publishes current versions and translations of this form and reaffirmed updates in October 2025, which confirms it is active and current.
Your consent is targeted and time bound. If you do not set a shorter period, consent generally lasts up to one year from the date you sign. You also control scope, for example which year, what data, and who can receive it. If it is a joint return, both taxpayers sign.
Plain English: Form 15080 is your written “yes” for volunteers to view last year’s return data inside the program’s software so they can prepare this year’s return faster and more accurately.
Why does this matter? Prior year access helps confirm dependents, addresses, bank info for direct deposit, and other carryforward items, which reduces errors and speeds both preparation and quality review at VITA and TCE sites.
Who should use it?
- You are filing at a VITA or TCE site for the first time and the volunteers need to review last year’s filing to complete intake, quality review, or e‑file setup.
- You are a returning VITA or TCE client and want data carried forward from last year’s return, for example dependents or direct deposit details.
- You are a dependent or you have a special situation and the site needs to view your prior year return information to prepare the current year return correctly.
If you do not want certain information shared, you can limit the scope or the duration on the form. If you do not limit it, the default validity is one year from your signature date.
How to fill out IRS Form 15080
Before you start, grab last year’s return and your photo ID. Enter everything exactly as filed last year. Mismatched names or SSNs are the most common reasons a site has to slow down or re‑key data.
Step by step
- Identify the taxpayer
- Enter the primary taxpayer’s legal name, address, and SSN exactly as they appear on the tax return. If you filed jointly, include the spouse’s name and SSN too. Both must sign for a joint return.
- Specify what can be disclosed
- Clearly list the tax year or years, and the return type, for example “Form 1040, Tax Year 2023.”
- You can describe the information to be disclosed, such as “carryforward demographic and bank information,” if your site requests that detail.
- Name the recipient
- Identify your VITA or TCE site or program, and where applicable, the specific individual or team allowed to receive the information.
- Set duration if needed
- If you want a shorter period, write it in. Otherwise, the default is up to one year from the date you sign.
- Sign and date
- Sign and date in the correct block, and if filing jointly, have your spouse sign and date as well. Keep a copy for your records.
Quick completion table
| Step | What you enter | Why it matters |
| 1 | Names, address, SSN for primary and spouse if joint | Identity must match last year’s return |
| 2 | Tax year and return type, for example 2023, Form 1040 | Limits disclosure to what you intend |
| 3 | VITA or TCE site name, specific program if requested | Clarifies who is authorized |
| 4 | Duration, up to one year unless you choose shorter | Controls how long consent lasts |
| 5 | Sign and date, both spouses on joint returns | Makes the consent valid |
Pro tips that save time
- Bring last year’s return and your IDs so names and SSNs match exactly.
- If you changed banks, update direct deposit info during intake to avoid refund delays.
- If you moved or had a name change, let the site know right away.
- Ask your site how they prefer to receive the signed form, some collect it as part of the intake packet, others accept secure uploads.
How to submit your consent
Most sites collect Form 15080 during intake at your appointment, and many accept secure uploads for remote or hybrid appointments. Follow your VITA or TCE site’s instructions on how to deliver the signed form, for example in person or via a secure, site‑approved method. When you finish, keep a copy with your tax records. If you ever believe your information was used or shared improperly, contact the Treasury Inspector General for Tax Administration at 1‑800‑366‑4484.
Tip from the field, most sites ask returning clients to sign a fresh consent at the start of each filing season so there is no lapse during preparation and quality review. It is a simple way to avoid last‑minute surprises.
Related documents you might be asked to bring
- IRS Form 13614‑C, the Intake, Interview and Quality Review Sheet that every VITA or TCE client completes.
- Your prior year tax return and valid photo ID for each taxpayer, which helps confirm carryforward details.
- The site’s privacy notice or program packet, which explains what volunteers can and cannot do with your information.
These basics help volunteers work faster while maintaining the program’s quality standards. VITA and TCE programs are IRS‑supported, run by partner organizations, and staffed by IRS‑certified volunteers. You will often see the same forms and checklists across sites for consistency and accuracy.
Fill‑in example you can copy
Example wording you might see on a completed Form 15080 “I authorize [Community VITA Center] to access selected prior year tax return information for Tax Year 2023, Form 1040, to support intake, carryforward of demographic and direct deposit information, and quality review. Consent will expire one year from signature unless I revoke it sooner.”
That language keeps your consent specific and time bound, which is exactly what the form intends.
Common mistakes and how to avoid them
- Names or SSNs do not match last year’s return If anything is missing or off by a character, the volunteer must stop and verify. Bring last year’s return and your IDs so the form matches exactly.
- Only one spouse signs for a joint return Joint returns require both signatures to authorize disclosure. If your spouse cannot attend, ask the site how to handle signatures in advance.
- Scope is unclear If you leave the description of what may be disclosed blank, your site may need to clarify before they proceed. A short line like “prior year return data for intake and quality review” usually does the job.
- Expired consent If you signed last season and are back after more than a year, you need a new Form 15080 before the site can access last year’s data. Many sites refresh the consent at intake every season for this reason.
People also ask, answered fast
What is IRS Form 15080 used for?
Form 15080 is a written consent that lets a VITA or TCE site access and disclose specific prior year return information to help prepare your current year return. You choose the year or years, the return type, what can be disclosed, and the recipient, and your consent typically lasts up to one year unless you set a shorter date.
What is the “$600 rule” at the IRS?
People often mean two different things. For nonemployee compensation reported on Form 1099‑NEC, businesses report services of $600 or more paid to a non‑employee. For Form 1099‑K sent by payment apps and marketplaces, the IRS is phasing in new thresholds, $5,000 for 2024, $2,500 for 2025, and $600 starting in 2026, which is separate from 1099‑NEC. Always report your income, even if you do not receive a form.
What is Form 1042 used for?
Form 1042 is the annual return used by withholding agents to report U.S.‑source payments to foreign persons and the related tax withheld, and it is supported by Forms 1042‑S for each payee. If you are not a withholding agent making U.S.‑source payments to foreign persons, Form 1042 usually does not apply to you. (Ask your preparer if you are unsure.)
Should I accept or decline a private tax software consent form?
Most commercial software shows separate consents for optional data sharing. Read them closely. If you want faster preparation with carryforward and you are comfortable with the scope, accept. If you prefer not to share beyond preparation of your return, decline. Either way, keep a copy and remember you can revoke later. For VITA and TCE specifically, Form 15080 provides narrowly scoped consent for prior year data at volunteer sites.
Quick checklist you can use at your appointment
- Government issued photo ID for each taxpayer
- Social Security card or ITIN letter for everyone on the return
- Last year’s tax return
- Completed Form 13614‑C intake sheet
- Signed Form 15080 if your site requests prior year access
- Voided check or direct deposit details if you want a refund deposited
If something feels off later, or you think your information was used without permission, call TIGTA at 1‑800‑366‑4484 right away.
For site coordinators and volunteers, operational best practices
If you coordinate a VITA or TCE site, set a simple, consistent intake pattern for consent so nothing is missed.
- Collect Form 15080 with the intake packet, store it with the current season’s documents, and refresh it if the preparation extends beyond one year from signature.
- Train volunteers to verify identity elements, name spelling, and SSNs before anyone opens a prior year return.
- Add a one line scope description to avoid questions during quality review.
- Keep a brief written procedure for revoking consent and for documenting any limited scope that a taxpayer requests.
For firms that operate community tax days or support VITA partners, the same delivery discipline applies all year. Organized consent collection reduces rework and protects client trust.
From an operations point of view, tidy consent and documentation are the small hinges that swing the big door called on time, accurate delivery.
Light note for accounting leaders reading this on Accountably.com
If you lead a CPA or EA firm and support community filing events, strengthen your intake workflow the same way you standardize month end. Clear SOPs, naming standards for workpapers, and layered reviews keep reviewers focused on the few items that matter, not hunting for missing documents. That is the quiet backbone of reliable delivery at scale.
Accountably helps firms build disciplined delivery systems, not staffing band‑aids, so your team stays in control of workflow, quality, and security while meeting seasonal spikes without burnout. Use that same discipline when you support VITA or TCE days, consent included.
Errors to watch for, with fixes you can copy and paste
- Missing spouse signature on joint return Fix, “Both taxpayers consent to the limited disclosure described above to [Site Name].” Have both sign and date.
- Vague recipient Fix, name the site and, if asked, the software or program partner that will receive the information.
- Overbroad scope Fix, limit scope to “prior year return information needed for intake, carryforward, and quality review.”
- Unclear expiration Fix, add “Consent expires one year from signature unless revoked sooner.”
These small lines make reviews faster and reduce follow up phone calls.
Real‑world timing, what to expect on site
Here is the normal flow at a VITA or TCE site once you arrive.
- Intake greeter verifies your ID and gives you Form 13614‑C, the Intake, Interview and Quality Review Sheet.
- If the site needs to view last year’s return, you sign Form 15080, which gives the site permission to open prior year data for the limited purposes you authorize.
- A certified volunteer prepares your return, then a quality reviewer checks it. Many sites e‑file on the spot after you approve the final copy.
This process has been refined for decades and it works because it is consistent. Your consent form is one of the early checkpoints that keeps everything moving.
2025 update, consent and information reporting thresholds
Nothing about Form 15080 changes your tax liability. It simply governs access to prior year data at VITA and TCE sites. Separately, taxpayers often ask about “$600 rules,” so here is the 2025 snapshot to reduce confusion:
- Form 1099‑NEC, businesses report nonemployee compensation of $600 or more in a calendar year. That threshold remains in place for 2025.
- Form 1099‑K thresholds are being phased in. The IRS indicates $5,000 for 2024, $2,500 for 2025, then $600 in 2026 and after. The rules target business payments on payment platforms, not personal sharing or gifts.
If you are not sure which forms apply to you, ask your site’s quality reviewer. They see these edge cases every day and can explain what is relevant to your situation.
Short, practical FAQ
Do I have to sign Form 15080 to get help at a VITA or TCE site?
Not always. You sign it when the site needs to view your prior year data to prepare or review your return. If the site does not need prior year access, they may not ask for it. When they do, signing early prevents delays later.
How long does my consent last?
If you do not set a shorter date, your consent generally lasts up to one year from the date you sign. Write a shorter end date on the form if you prefer. You can revoke consent at any time, just notify the site.
What happens if I move or change banks after I sign?
Tell the site and update your information during intake. Prior year access speeds up carryforward, but the volunteers will still confirm any details that changed to avoid errors with direct deposit or correspondence.
What if I think my information was shared without permission?
Keep your copy of the signed form and contact the Treasury Inspector General for Tax Administration at 1‑800‑366‑4484 to report suspected unauthorized use or disclosure.
One page, do‑it‑right checklist for Form 15080
- Confirm you are at a VITA or TCE site and the volunteers are IRS‑certified.
- Fill in names and SSNs exactly as last year, include spouse details for joint returns.
- Specify the year or years and the return type, for example 2023, Form 1040.
- Name the site or the program that can receive your information.
- Add a short scope line, for example “intake, carryforward, and quality review.”
- Leave the default one year duration or write a shorter date.
- Sign and date, and if joint, your spouse signs and dates too.
- Keep a copy with your records.
You are done. The volunteers can now access the prior year data you allowed and move on to preparing your return.
Sources and trust signals
- IRS, Forms, Instructions and Publications, showing Form 15080 and 2025 updates.
- OMB and IRS materials for Form 15080, including default one year duration, spouse signatures, and TIGTA contact.
- IRS VITA and TCE program pages and TAS guidance used by sites for intake, eligibility, and volunteer certification context.
- IRS instructions for Forms 1099‑NEC and 1099‑MISC, and IRS guidance on phased 1099‑K thresholds in 2024, 2025, and 2026.