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A taxpayer sits down at a VITA or TCE site, gets handed Form 15080, and is asked to sign before anyone explains what it does. That is where the confusion starts. The form is the written consent that lets a volunteer site share your return data with a different VITA or TCE site using TaxSlayer software next filing season.
Signing is optional, and your return gets prepared either way. The October 2025 revision runs through November 30, 2027 rather than the usual one-year default under §7216, and on a joint return both spouses have to sign for the consent to cover both parties' data.
Key Takeaways
- IRS Form 15080 is a Global Carry Forward consent that lets TaxSlayer LLC (the VITA/TCE software provider) make your return data available to a different VITA or TCE site using TaxSlayer in the next filing season. The October 2025 revision is valid through November 30, 2027 per the terms printed on the form.
- The form is all-or-nothing: the data scope and the recipient (any VITA or TCE site using TaxSlayer) are fixed on the form, and the expiration is November 30, 2027. To narrow the scope or shorten the duration, the only mechanism is to deny consent. On a joint return, both spouses must sign.
- Bring last year’s return and IDs, then complete names, addresses, SSNs exactly as filed to avoid delays.
- Sign Form 15080 only if you plan to visit a different VITA or TCE site next filing season that uses TaxSlayer software. The current-year preparer does not need this consent to prepare or review your return, and the form has no effect on intake or quality review at this year’s site.
- 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/TCE Tax Preparation Sites, is a Global Carry Forward consent that authorizes TaxSlayer LLC – the VITA/TCE software provider – to make your return information available to a different VITA or TCE site using TaxSlayer in the next filing season (strictly speaking, you do not need to sign this consent for the VITA/TCE partner preparing your return this year – the consent only matters if you visit a different VITA/TCE site next year that uses TaxSlayer software). 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 on this revision of Form 15080 is targeted and time bound. The October 2025 revision is valid through November 30, 2027 – a hard-coded end date printed on the form that overrides the one-year §7216 default for this specific consent. You do not control scope on Form 15080. The data fields disclosed, the recipient (any VITA or TCE site using TaxSlayer next filing season), and the November 30, 2027 expiration are all fixed by the form. To narrow what carries forward, the only mechanism is to deny consent. If it is a joint return, both taxpayers sign.
Plain English: Form 15080 has no effect on this year’s preparation. The current-year VITA or TCE preparer already has authority to prepare your return without this consent. Signing only matters if you switch to a different VITA or TCE site next filing season that uses TaxSlayer software.
Why does this matter? If you visit a different VITA or TCE site next filing season that uses TaxSlayer, Global Carry Forward saves you from re-entering name, address, SSN, dependent identifiers, income sources, deductions, and credits. Without the consent, the next site must collect every field from scratch.
Who should use it?
- You filed at a VITA or TCE site this season and plan to use a different VITA or TCE site next year that also uses TaxSlayer software – the consent lets the new site pull your data forward so you do not have to re-key it.
- You expect to move, change employer, or otherwise change VITA or TCE locations between filing seasons and want a pre-populated return at the new site.
- You are comfortable with TaxSlayer LLC making your full return data set – including dependent SSNs, income sources, and credits – available to any VITA or TCE volunteer site that uses the software, through November 30, 2027.
Form 15080 has no fill-in field for partial scope or a shorter end date – the mechanism is binary. To narrow scope or shorten duration, the taxpayer must deny consent. If signed without notation, the consent on the October 2025 revision runs through November 30, 2027, the hard-coded end date printed on the form.
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
- The form has no fill-in for tax year or return type. The Global Carry Forward consent covers the data set printed on the form: name, address, DOB, phone, SSN, filing status, occupation, employer details, income sources and amounts, deductions, credits, plus the name, SSN, DOB, and relationship of every claimed dependent.
- The data scope is fixed by the form text. It is all-or-nothing – the taxpayer cannot describe a narrower subset on the form. To narrow scope, the only mechanism is to deny consent.
- Name the recipient
- The recipient is defined by the form itself: any VITA or TCE volunteer site that uses TaxSlayer software in the next filing season. The taxpayer does not name a specific site, individual, or team on the form.
- Set duration if needed
- The form has no fill-in for a custom duration. If signed, the consent on the October 2025 revision runs through November 30, 2027. To shorten the term, the taxpayer must deny consent.
- 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 | No fill-in – data scope is fixed on the form | Form is all-or-nothing; deny consent to narrow scope |
| 3 | No fill-in – recipient class is any VITA/TCE site using TaxSlayer | Form defines the recipient class, taxpayer does not name a site |
| 4 | No fill-in – consent runs through November 30, 2027 | Hard-coded end date overrides the §7216 one-year default |
| 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
Form 15080 does not have fields where the taxpayer writes in a custom scope, a named recipient site, or a custom expiration date. The consent language is fixed on the form: “I/we hereby consent to the disclosure of tax return information described in the Global Carry Forward terms above and allow the tax return preparer to enter a PIN in the tax preparation software on my behalf to verify that I/we consent to the terms of this disclosure.”
The all-or-nothing structure runs through November 30, 2027 once signed. To narrow the term or scope, the taxpayer must deny consent.
Common mistakes and how to avoid them
Most Form 15080 problems trace back to one assumption: that the consent is a routine intake formality. It is not. Here are the recurring errors my team flags at VITA/TCE sites and the fixes we paste straight into our SOP.
People also ask, answered fast
What is IRS Form 15080 used for?
Form 15080 is a Global Carry Forward consent. Signing it lets TaxSlayer LLC, the VITA/TCE software provider, make your return data available to a different VITA or TCE site that uses TaxSlayer in the next filing season. The current-year preparer does not need this consent. The form is all-or-nothing – the data scope and the recipient class are fixed on the form, and the October 2025 revision is valid through November 30, 2027 once signed.
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 authorizes Global Carry Forward of a full data set – name, address, SSN, dependent identifiers, income, deductions, and credits – to any VITA or TCE site using TaxSlayer software through November 30, 2027.
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 only when the taxpayer wants Global Carry Forward enabled for a different VITA or TCE site next filing season – it has no effect on this year’s preparation. Once signed, the October 2025 revision is valid through November 30, 2027 with no need to refresh inside that window.
- 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.
- Document a deny-consent path: limited scope and shortened duration are not available on the form. If a taxpayer wants a narrower scope or a shorter term, the only mechanism is to deny consent. Log the deny decision in the intake record.
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 structure, not resume farming 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, on a joint return both the primary and secondary taxpayer must sign and date the form. The form has no fill-in for a named recipient site or for a limited disclosure scope – it authorizes disclosure to any VITA or TCE volunteer site using TaxSlayer software in the next filing season. Have both spouses sign and date.
- Vague recipient Fix, the form does not have a fill-in for the recipient. The recipient is fixed on the form as any VITA or TCE volunteer site that uses TaxSlayer software in the next filing season, so taxpayers do not name a specific site, individual, or partner.
- Overbroad scope Fix, the form does not allow scope limitation. To carry forward less than the full data set described on the form, the taxpayer must deny consent and re-enter data at the next VITA or TCE site.
- Unclear expiration Fix, the October 2025 revision expires November 30, 2027 – this date is printed on the form and cannot be shortened by writing in a custom expiration. To shorten the term, the taxpayer must deny consent.
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 you plan to switch to a different VITA or TCE site that uses TaxSlayer next filing season, you can sign Form 15080 so the next site can pull your data forward. The current-year site does not need this consent. Once signed, the October 2025 revision runs through November 30, 2027.
- 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?
No. Form 15080 is optional, and the VITA or TCE site must prepare your return whether or not you consent. Conditioning preparation on the consent invalidates it under Treasury Reg §301.7216-3. You only need to sign if you plan to visit a different VITA or TCE site next filing season that uses TaxSlayer software.
How long does my consent last?
The Global Carry Forward consent on the October 2025 revision of Form 15080 is valid through November 30, 2027 – a hard-coded end date printed on the form that overrides the one-year §7216 default. The form is binary: sign for the full term or deny consent. There is no fill-in to write a shorter end date.
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.
- No fill-in for tax year or return type – the form’s data scope is fixed on the form text.
- No fill-in for a specific recipient site – the form authorizes any VITA or TCE site using TaxSlayer software in the next filing season.
- No fill-in for scope – the form is all-or-nothing; to narrow scope, deny consent.
- No fill-in for a custom duration – the consent on the October 2025 revision runs through November 30, 2027 once signed.
- 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.
Reusable Checklists
These checklists are copy-paste ready for a VITA/TCE site SOP or any tax function running a structured intake desk. Each one survives a single appointment without slowing the queue.
VITA/TCE intake packet readiness
- Most current Form 15080 (Rev. October 2025) printed and stacked at the intake desk.
- Catalog number 39573K visible at the bottom of every copy as a quick revision check.
- Intake script that names signing as optional under IRC §7216, with refusal having no effect on preparation.
- TIGTA contact card (1-800-366-4484) ready to hand to any taxpayer who asks about complaint paths.
- One-page summary of the Global Carry Forward data scope for taxpayers who want to read before signing.
- Separate stack for joint-return forms with a sticky note flagging the secondary signature block.
Signature verification before the form leaves the desk
- Primary signature block dated within the same intake appointment.
- Secondary signature block completed when filing status is married filing jointly.
- Taxpayer copy printed and handed over before the return moves to preparation.
- No written-in earlier expiration date; the form is binary, full term through November 30, 2027 or denied.
- PIN-on-behalf box understood by the taxpayer; the preparer enters the software PIN to verify the consent.
- Internal log entry recording consent status for the season audit trail.
Site coordinator end-of-season audit
- Sample 25 signed forms per week to confirm both signature blocks are filled on every joint return.
- Confirm intake scripts never condition preparation on signing; flag any volunteer who deviates.
- Verify the carry-forward toggle in TaxSlayer matches the signed consent for the sampled returns.
- Review any suspected improper-disclosure complaints and confirm each was routed to TIGTA the same day.
- Archive signed copies per the site's record-retention policy and the Rev. Proc. 2013-14 timing requirements.
- Brief next season's intake leads on the October 2025 revision changes before the first appointment.
Keep 15080 Season From Stalling
VITA/TCE intake season runs from late January through the April filing deadline, and the volunteer model that powers it does not carry spare capacity for consent paperwork problems. The October 2025 revision of Form 15080 is valid through November 30, 2027 per the terms printed on the form, and a single intake error at the signature block – conditioning the service, missing the secondary signature on a joint return, or trying to write in a shortened date – stalls the queue and forces a do-over. Multiplied across a season of appointments, the cost is real.
Most of that drag is structural rather than skill-based. The fix is to treat Form 15080 as a documented step with named owners and a clear failure mode, not as a stack of paper at the front desk.
- Pre-print the October 2025 revision with the November 30, 2027 end date highlighted so volunteers do not have to explain the §7216 default from scratch.
- Build a two-question intake script that confirms filing status and the joint-signature requirement before the form leaves the desk.
- Separate the data-scope walk-through into a one-pager covering dependent SSNs, income detail, and the post-consent protection trade-off.
- Log every signed consent against the TaxSlayer carry-forward toggle in the same session, so the season audit is a query rather than a paper hunt.
- Keep TIGTA contact details (1-800-366-4484 and the report-a-crime page) on every signed taxpayer copy in case a disclosure question surfaces later.
If your site or tax function needs an outside set of hands to document the intake workflow, build the checklists, and run a quality audit before the next filing season, that is the kind of structured tax delivery work Accountably's taxation services are built to handle. The goal is fewer stalls and zero conditioned consents.
FAQs
Do I have to sign Form 15080 to get help at a VITA or TCE site?
No. Form 15080 is optional, and the VITA or TCE site must prepare your return whether or not you consent. Conditioning preparation on the consent invalidates it under Treasury Reg §301.7216-3. You only need to sign if you plan to visit a different VITA or TCE site next filing season that uses TaxSlayer software.
How long does my consent last?
The Global Carry Forward consent on the October 2025 revision of Form 15080 is valid through November 30, 2027 – a hard-coded end date printed on the form that overrides the one-year §7216 default. The form is binary: sign for the full term or deny consent. There is no fill-in to write a shorter end date.
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.