If you have ever felt that delivery slows not because of client demand but because small process gaps stack up, this is one of those gaps you can close fast. When you use Form 15293 well, you shorten back‑and‑forth, protect privacy, and move work out the door on schedule.
Key Takeaways
- Form 15293 authorizes the IRS to disclose your Privacy Act, non‑tax records to a specific recipient, for a defined purpose and period. It does not authorize tax return data.
- Form 15603 is for you to request your own access to non‑tax Privacy Act records. Use 15293 when someone else needs them with your consent.
- The IRS directs you to submit both forms through the FOIA and Privacy Act Public Access Portal, or by mail or fax if you prefer.
- The current listing shows Form 15293 posted July 2024 on IRS.gov. Check you are using the latest revision before you file.
- If you need tax return information, use Form 8821 for authorization or Form 2848 for representation. Form 15293 does not cover tax return data under IRC 6103.
What Form 15293 is, in plain English
Form 15293, Consent for Disclosure of Non‑Tax IRS Records Protected under the Privacy Act, is a written authorization that tells the IRS exactly which non‑tax records it may share, with whom, and for what purpose. Think of items like correspondence files, investigatory notes, photos, or other records that are Privacy Act protected but not tax return information. The IRS treats these differently from tax data, so it needs your explicit, specific consent to disclose them to anyone else.
Two quick guardrails keep you out of trouble:
- It is for non‑tax records only. If the request involves returns or transcripts, you are in 8821 or 2848 territory, not 15293.
- Consent must be written and signed. The IRS Internal Revenue Manual allows written consent in different formats, but it cautions that 15293 must never be used for IRC 6103 tax information.
Form 15293 is your permission slip for the IRS to send specific, non‑tax records to a named party. It is not a power of attorney and it is not a tax info authorization.
When you should use it
Use Form 15293 when a third party needs a non‑tax IRS record that relates to you and the Privacy Act otherwise blocks disclosure. Common situations:
- A lender, licensor, or regulator needs an IRS letter or non‑tax file tied to your case.
- Your employer’s background check vendor asks the IRS for non‑tax verification.
- An immigration or government agency requests a non‑tax record and the IRS requires your consent to disclose.
If you, the record subject, simply want to see your own non‑tax records, file Form 15603 instead. The IRS points both the consent and the self‑access requests to the FOIA and Privacy Act Public Access Portal for electronic submission, and it also lists mail and fax options if an electronic route does not fit your situation.
The short list of what it does not do
- It does not grant someone authority to represent you before the IRS. That is Form 2848.
- It does not authorize disclosure of returns or transcripts. That is Form 8821, and only for the tax types and periods you list.
- It does not override routine uses under a System of Records Notice, and it does not change disclosure rules for tax information protected by IRC 6103.
Why this matters for firm delivery
If you run a CPA or EA firm, you feel the delays when a lender or agency asks for proof that lives in an IRS non‑tax file. Without the right consent, days slip by, reviewers rework files, and deadlines get tight. Building a simple 15293 checklist into onboarding or clean‑up work helps your team ship work faster, avoid email ping‑pong, and protect client privacy at the same time. That improves review cycles and client trust, which keeps growth on track instead of bottlenecked by process gaps.
Form 15293 vs. other IRS authorizations
A quick comparison helps you send the right form the first time.
Side‑by‑side summary
| Form | Purpose | Covers | Who receives | Typical use |
| 15293 | Consent to disclose non‑tax IRS records protected by the Privacy Act | Non‑tax records only, for a specified purpose and period | A named third party you designate | Allow IRS to send a non‑tax record to a lender, employer, or agency with your written consent |
| 15603 | Request your own access to non‑tax Privacy Act records | Non‑tax records about you | You, the record subject | Get copies of your own non‑tax records from the IRS |
| 8821 | Tax information authorization | Tax return information for listed types and periods | Your designee | Let a bank or advisor receive tax transcripts or return data, not representation |
| 2848 | Power of attorney and declaration of representative | Representation plus access to tax info for listed matters and periods | Your representative who is eligible to practice before the IRS | Have a CPA, EA, or attorney speak to the IRS on your behalf |
Sources for the table: IRS Privacy Policy page for 15293 and 15603, and IRS “About” pages for 8821 and 2848.
The key distinctions in one line
- 15293 says, “IRS, you may send this non‑tax record to this person.”
- 15603 says, “IRS, please send me my non‑tax records.”
- 8821 says, “IRS, you may share my tax return info with this person for these periods.”
- 2848 says, “IRS, this person may represent me.”
Who can consent, and how to name recipients
You, as the record subject, sign Form 15293 to authorize disclosure to one or more named recipients. If a guardian or agent signs for you, attach documentation that proves their authority and make sure the scope of that authority matches what the form allows. Keep recipient names precise, limit the scope of records, and set an expiration if you want the consent to end on a date. The Internal Revenue Manual clarifies that written consent is required, that the form must not be used for tax information, and that documentation should be retained for the life of the disclosed record or five years after disclosure, whichever is later.
Tip for firms, add a small sentence in your engagement letters that references the client’s ability to grant non‑tax disclosure consent through Form 15293, then keep a template ready. That tiny step prevents last‑minute scrambles.
What to include on the form
Make your consent crystal clear and narrow. Here is a simple checklist you can paste into your workflow tool:
- Your identifying information, including full name, mailing address, and contact details that match IRS records.
- A precise description of the non‑tax records being disclosed, plus dates, case numbers, or other identifiers that limit scope.
- The recipient’s full legal name, organization, and contact information, along with the business purpose.
- Any time limit or expiration date for the consent.
- Your signature and date, and a witness or notary if the instructions call for it in your situation.
- If an authorized representative signs, the supporting documents that prove authority.
The IRS’s Privacy Policy page points you to use 15293 for consent and 15603 for self‑access, and it routes both to the FOIA and Privacy Act Public Access Portal for electronic submission.
How to get and submit Form 15293
- Download the latest posted PDF from the IRS Forms, Instructions and Publications index. The listing shows Form 15293 with a July 2024 post date, which aligns with its current rollout.
- Submit electronically through the IRS FOIA and Privacy Act Public Access Portal, which lets you file and track requests securely, or use the IRS mail or fax address if you need paper.
For reference and audit trail, the OMB control number for this consent and its companion access form is 1545‑2324, approved as part of ICR 202403‑1545‑014 on May 6, 2024. You can view the forms and Supporting Statement A in the OMB listing. (omb.report)
Keep a copy of the signed form with the engagement workpapers. The IRM recommends retaining consent documentation for the life of the record or five years after the disclosure, whichever is later.
Practical examples you can adapt today
Lender verification, non‑tax letter
Your client is applying for a loan and the lender wants a specific IRS letter tied to a case. You prepare a 15293 that names the lender, describes the exact letter, and sets a 60‑day expiration. You submit through the FOIA and Privacy Act Public Access Portal, then track status without clogging your inbox. The lender receives only what you authorized, your team stays out of endless email chains, and the file closes on time.
Employer background check
An employer’s vendor needs a non‑tax confirmation from the IRS. You draft a narrow consent that identifies the vendor by legal name and the one record you are authorizing. You document why the recipient needs it, set a short expiration, and file electronically. That consent prevents oversharing and keeps the project compliant.
Internal playbook for firms
If you manage a firm, create a one‑page SOP:
- Trigger events, for example lender asks for an IRS letter, or a government agency requests a non‑tax confirmation.
- Decision tree, 15293 for non‑tax disclosure to a third party, 15603 if the client needs their own copy, 8821 or 2848 for tax data or representation.
- Routing, electronic portal first, mail or fax as a fallback.
- Retention, store the signed consent and proof of submission in the job’s workpapers, then follow the five‑year or life‑of‑record rule.
Common mistakes and how to avoid them
- Mixing tax and non‑tax scopes in one request. Split them. Use 15293 for non‑tax, and 8821 or 2848 for tax return information and representation.
- Vague record descriptions. The FOIA guidelines favor narrow, specific requests. Write the exact document type, date, and case or control number if you have it.
- Missing expiration or recipient details. Name the recipient exactly and set a reasonable timeframe so the consent does not float forever.
- Skipping documentation. Keep the signed form and evidence of submission. The IRM’s retention guidance protects you during follow‑up or audit.
Step‑by‑step, electronic submission
- Confirm you truly need a non‑tax record disclosed to a third party. If you just need your own copy, use 15603.
- Download Form 15293, verify the current revision. The IRS listing shows a July 2024 post date for the form.
- Complete all fields, identify the record precisely, name the recipient, and set an expiration.
- Sign and date. If an agent signs, attach the authorizing documents.
- Submit through the FOIA and Privacy Act Public Access Portal and retain the confirmation.
- Track status and respond quickly if the IRS asks you to narrow scope or clarify details. The FOIA guidance encourages specific, reproducible record descriptions.
Deep cut for the policy‑curious
Here is why the separation from tax information exists. The Privacy Act governs systems of records maintained by federal agencies, and it generally bars release without the subject’s consent or another specific legal basis. IRS tax return information is protected under IRC 6103, which has its own strict rules and forms, including 8821 and 2848. The IRM reiterates that even with consent, the IRS must protect data during disclosure and that Form 15293 must not be used for tax information. That is the bright line you can rely on when you design your internal workflow.
Bottom line, you save time and protect clients when you separate non‑tax consents from tax authorizations and you use the correct channel for each. Your reviews run cleaner and your delivery feels predictable.
FAQs
Does Form 15293 let my bank get tax transcripts?
No. Form 15293 does not authorize disclosure of tax return information. Use Form 8821 to allow a bank or advisor to receive tax information for the periods you specify, or Form 2848 if you need representation before the IRS.
How do I submit Form 15293 online?
Use the IRS FOIA and Privacy Act Public Access Portal to submit consent electronically, check status, and exchange secure messages. You can also mail or fax, but the portal is the most direct route.
What if I want my own non‑tax records instead of sending them to someone else?
File Form 15603 to request access to your own non‑tax Privacy Act records. Use 15293 only when you want the IRS to send those records to a third party you name.
How specific should I be when describing the record?
Very specific. FOIA and Privacy Act guidance favors narrow, well‑defined requests. Include the record type, date range, and any case or control numbers you have.
How long should I keep the signed consent?
Retain it for the life of the disclosed record or five years after disclosure, whichever is later. Add the form and submission proof to the engagement workpapers.
Where can I confirm the current version of Form 15293?
Check the IRS Forms, Instructions and Publications index. The IRS shows Form 15293 posted in July 2024, and it updates the listing when revisions occur.
Compliance note and authorship
This guide is for general information. It is not legal advice. For sensitive situations, confirm current IRS instructions and consider counsel. Our team writes from hands‑on experience building delivery playbooks for accounting firms, and we reference official IRS sources so you can rely on the details above.
If you run a firm, tighten your workflow now
You do not need a new headcount to fix this. You need a clear SOP, a single source of truth for consent templates, and a habit of filing through the portal. If you want help putting structure around this, Accountably can integrate a light, repeatable consent workflow into your month‑end, tax, or onboarding playbooks so teams stop waiting and start closing files. We mention it here because firms lose days on requests that should take minutes, and this is an easy win that improves review time, protects privacy, and reduces client anxiety.
Final checklist
- Confirm you need a non‑tax record disclosed to someone else.
- Choose 15293 for consent to disclose, 15603 for self‑access, 8821 or 2848 for tax data and representation.
- Describe the record precisely, name the recipient, set an expiration.
- Submit through the FOIA and Privacy Act Public Access Portal, save the confirmation, and retain the signed form with your workpapers.