IRS Form 15293 – Consent for Disclosure of Non‑Tax IRS Records

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Form 15293 is the one people reach for when they actually need Form 8821. Someone wants to release a wage history to a lender, gets this form signed and ready to mail to Atlanta, and only later learns the IRS will not act on it for that purpose.

The distinction is the whole game: Form 15293 authorizes disclosure of non-tax records protected under the Privacy Act, not tax-return information, which lives under IRC 6103 and runs through Form 8821 or Form 2848. The current revision (Rev. 7-2024, OMB 1545-2324) has six parts, defaults to a 30-day expiration on one-time consents under Part V, and obligates every party who signs to keep the form for five years.

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.
• The current revision is Rev. 7-2024, OMB Control No. 1545-2324, organized into six parts (I through VI). Part V sets the timeframe, with a 30-day default on one-time consents.
• Submit paper forms to the Centralized Processing Unit at GLDS Support Services, Stop 93A, PO Box 621506, Atlanta, GA 30362, with a photocopy of a signature-bearing ID. For electronic submission, verify your identity online through the IRS portal.
• All parties to the consent (you, the releasing IRS office, and the recipient) must retain the signed form for five years.
• 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.

A parent may also use Form 15293 to consent to disclosure of a minor child's records, and a legal guardian may use it for a person determined incompetent, but the parent or guardian must provide adequate proof of the legal relationship before the IRS will act. You submit a completed Form 15293 to the IRS releasing party (often your manager, the Human Capital Office, or another IRS records custodian), or mail a paper form to the Centralized Processing Unit in Atlanta. Electronic submission verifies identity online; paper submission requires a photocopy of a signature-bearing ID.

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
14483-A	Model/Photo Release for use of your image in IRS publications	Photographic or video likeness for IRS publication use	The IRS, for publication purposes	Authorize the IRS to use your photo or video in its publications
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 Form 15293 instructions, and the IRS “About” pages for Form 8821, Form 2848, and Form 14483-A.

The key distinctions in one line

• 15293 says, “IRS, you may disclose my non‑tax record to this person.”
• 14483-A says, “IRS, you may use my photo or video in your publications.”
• 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 all parties to the consent must retain the signed documentation for five years.

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 (a one-time consent automatically expires 30 days after signature; pick Limited time with a specific end date for a longer window, or Continuous for ongoing same-purpose use).
• 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.

For electronic submission, the IRS routes Form 15293 through its online portal, where you verify your identity online. For paper, mail the completed form to the Centralized Processing Unit in Atlanta with a photocopy of a signature-bearing ID.

How to get and submit Form 15293

• Download the latest posted PDF from the IRS Forms, Instructions and Publications index. The current revision is Rev. 7-2024, so confirm you are using that version before you sign.
• For electronic submission, use the IRS online portal and verify your identity online; no ID photocopy is required. For paper, mail the form to the Centralized Processing Unit at GLDS Support Services, Stop 93A, PO Box 621506, Atlanta, GA 30362, with a photocopy of a signature-bearing ID. The Washington, DC address printed in the Paperwork Reduction Act statement is for burden-estimate comments only, not completed forms.

For reference and audit trail, the OMB control number printed on Form 15293 is 1545‑2324, shown on the form face and in the Paperwork Reduction Act statement on the instructions.

Keep a copy of the signed form with the engagement workpapers. All parties to the consent (filer, releasing IRS office, and recipient) must retain the signed consent for five years.

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 in Part IV, describes the exact record, and uses Part V to set a Limited-time window with an end date. You submit it to the IRS releasing party or mail the paper form to the Centralized Processing Unit, 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. Keep in mind that once the IRS releases the record, it has no control over how the lender uses or shares it afterward.

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, 14483-A for a photo or video release, 8821 or 2848 for tax data or representation.
• Routing, electronic IRS portal first (identity verified online), paper to the Centralized Processing Unit in Atlanta as a fallback.
• Retention, store the signed consent and proof of submission in the job’s workpapers, then follow the five‑year retention rule for all parties.

Common mistakes and how to avoid them

The same patterns show up when filers reach us after a stalled consent. Catch these before the form ever leaves the desk.

Step‑by‑step, electronic submission

• Confirm you truly need a non‑tax record disclosed to a third party. For a photo or video release, use Form 14483-A instead.
• Download Form 15293 and verify you are on the current Rev. 7-2024 revision.
• Complete all six parts: identity-proofing (Part I), parent/guardian info if applicable (Part II), record location (Part III), recipient (Part IV), timeframe (Part V), and consent and signature (Part VI).
• Sign and date in Part VI. A digital or handwritten signature is accepted. If a parent or guardian signs, attach proof of the legal relationship.
• Submit through the IRS online portal, verifying your identity online, and retain the confirmation.
• Respond quickly if the IRS asks you to narrow the scope or clarify details, since an incomplete form can delay or prevent processing.

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.

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, 14483-A for a photo or video release, 8821 or 2848 for tax data and representation.
• Describe the record precisely, name the recipient in Part IV, set the timeframe in Part V.
• Submit through the IRS online portal or mail to the Centralized Processing Unit in Atlanta, save the confirmation, and retain the signed form with your workpapers.

Reusable Checklists

Drop these into your SOP folder. They are written so a junior reviewer can run them end to end before a Form 15293 leaves the desk.

Keep 15293 Season From Stalling

Form 15293 is not a tax-season form – there is no April or January deadline. What stalls is the consent itself: paper sent to the wrong address, a one-time selection assumed to last forever, or Part II submitted without proof of guardianship. The OMB burden estimate sits at 15 minutes per response (per the form's Paperwork Reduction Act statement), but a stalled consent can hold up a vendor shipment, an HCO file release, or a parent's request on behalf of a minor for weeks.

The fix is not more effort. It is a small set of pre-signature controls that catch the recurring failure points before the form leaves the desk.

• Map every Part V selection to the actual use case: One-time only for a single same-purpose disclosure within 30 days, Continuous for recurring purposes, Limited time with a populated end date.
• Route paper submissions to GLDS Support Services, Stop 93A, PO Box 621506, Atlanta, GA 30362 – the 1111 Constitution Avenue NW address is for Paperwork Reduction Act comments only.
• Standardize Part IV phrasing: name a specific recipient, or use 'IRS Vendor' when the recipient is unknown but the purpose (e.g., teleworker shipping) is defined.
• Build a Part II proof-of-relationship checkpoint into intake for parent or guardian filings; the IRS will not act without it.
• Track signature dates against one-time and limited-time expirations, and refresh Continuous consents on a calendar before they age into ambiguity.

This is the same delivery discipline we run for tax and accounting workpapers at Accountably: pre-signature reviews, standardized routing, and clear retention rules so consent and disclosure workflows do not stall behind a missing field.

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?

Submit it through the IRS online portal and verify your identity online; no ID photocopy is required for electronic submission. If you prefer paper, mail the completed form to the Centralized Processing Unit at GLDS Support Services, Stop 93A, PO Box 621506, Atlanta, GA 30362, with a photocopy of a signature-bearing ID.

Can a parent or guardian sign Form 15293 for someone else?

Yes. A parent may consent to disclosure of a minor child's records, and a legal guardian may consent for a person determined incompetent. The parent or guardian must provide adequate proof of the legal relationship before the IRS will act on the request.

How specific should I be when describing the record?

Very specific. A narrow, well‑defined request in Part III helps the IRS locate the record. Include the record type, date range, and any case or control numbers you have. Incomplete information can delay or prevent processing.

How long should I keep the signed consent?

All parties to the consent (you, the IRS releasing office, and the recipient) must retain it for five years. 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.