IRS Form 8796-A – IRS Forms, Instructions, Pubs 2026 – In the realm of tax administration, seamless coordination between federal and state entities is crucial. IRS Form 8796-A plays a pivotal role in this process, enabling state and local governments to access necessary federal tax returns and information. This comprehensive guide explores the form’s purpose, eligibility, completion steps, and submission procedures, drawing from official IRS resources to ensure accuracy and relevance for 2026.
Whether you’re a tax agency official handling audits, investigations, or collections, understanding Form 8796-A can streamline your access to vital data under the Federal/State Tax Exchange Program. Let’s dive into the details.
What is IRS Form 8796-A?
IRS Form 8796-A, officially titled “Request for Return/Information (Federal/State Tax Exchange Program – State and Local Government Use Only),” is a specialized document designed for state and local tax agencies. It facilitates requests for federal tax returns or related information from the Internal Revenue Service (IRS) as part of the Federal/State Tax Coordination Agreement. This form ensures that disclosures comply with federal regulations, promoting efficient tax enforcement across government levels.
The form’s latest revision dates back to September 2021, and it remains the standard tool for such requests without noted updates as of early 2026. It’s cataloged under number 58558D and is available for download directly from the IRS website.
Purpose of IRS Form 8796-A
The primary goal of Form 8796-A is to allow authorized state and local government personnel to obtain federal tax data for legitimate tax administration purposes. This includes supporting activities like pending examinations, criminal investigations, collection efforts, or other specified needs.
Under Internal Revenue Code (IRC) Section 6103(d), the IRS can disclose tax returns and return information to states for tax administration, provided there’s an agreement in place. Form 8796-A standardizes these requests, ensuring they meet safeguard requirements and are processed efficiently. Misuse of the obtained information can lead to severe penalties, emphasizing the form’s role in maintaining compliance and security.
Who Can Use IRS Form 8796-A?
This form is exclusively for state and local government use, specifically by tax agency employees involved in federal-state tax exchanges. Eligible users include personnel from state tax departments, local revenue offices, or audit agencies operating under an approved Federal/State Tax Exchange Agreement.
It’s not intended for individual taxpayers, businesses, or federal employees outside this context. For instance, state audit agencies may receive information subject to the same restrictions as direct IRS disclosures. If you’re unsure about eligibility, consult your agency’s disclosure office or the IRS guidelines.
How to Fill Out IRS Form 8796-A: Step-by-Step Instructions?
Completing Form 8796-A requires attention to detail across three main sections. Here’s a breakdown to help you navigate the process:
Section A: Request Statement
- Acknowledge the request under the Federal/State Tax Coordination Agreement.
- Include a mandatory warning about potential criminal and civil liabilities (under IRC Sections 7213 and 7431) for unauthorized disclosure or use.
Section B: Taxpayer and Request Details
- Taxpayer Information: Provide the taxpayer’s name, Social Security Number (SSN) or Employer Identification Number (EIN), and address.
- Information Requested: Check applicable boxes for:
- Copy of return(s) (Yes/No)
- Transcript
- Audit workpapers
- Outstanding balance of assessments (including penalties and interest, computed to a specific date)
- Other (specify details)
- Specify tax periods and type of return forms (e.g., Form 1040, Form 1120).
- Reason for Request: Select from:
- Pending examination
- Criminal investigation
- Pending collection activity
- Other (provide specifics)
- Be as detailed as possible in explaining the need—generic statements like “for tax administration” are insufficient and may lead to rejection.
Section C: Requester and Agency Information
- Employee Details: Name of the employee making the request and the date.
- Manager Approval: Group manager’s signature, phone number, and division/branch/group.
- Authorized Signature: Signature of the authorized representative, date signed, and telephone number.
- Agency Details: Agency name, attention line, street address (two lines), city, state, and ZIP code.
Tips for accuracy:
- Use clear, specific language to justify the request.
- Ensure all required fields are completed to avoid delays.
Submitting IRS Form 8796-A
After completion and signature approval, forward the form to the pre-printed address in Section A. For expedited or locally handled requests, contact your local IRS Disclosure Office first—they may instruct you to submit directly to them instead.
State agencies, like those in California, must route requests through designated channels and use only Form 8796-A, as other forms will be rejected. Electronic submission isn’t mentioned in current guidelines, so physical mailing is standard.
Important Notes and Cautions for Using Form 8796-A
- Safeguards and Penalties: All requested information must be used solely for authorized tax purposes. Violations can result in fines or imprisonment under IRC Sections 7213 and 7431.
- Re-Disclosure Rules: If sharing with other agencies, adhere to IRC 6103(p)(2)(B) restrictions—recipients are bound by the same rules as if receiving directly from the IRS.
- Availability: The form is accessible via the IRS Electronic Publishing Library or directly on IRS.gov.
- No Updates Noted: As of February 2026, the September 2021 version remains in effect, but always verify for revisions on the official site.
Download and Resources for IRS Form 8796-A
You can download the PDF version of IRS Form 8796-A directly from the official IRS website: https://www.irs.gov/pub/irs-pdf/f8796a.pdf.
For more in-depth guidance, refer to the IRS Internal Revenue Manual (IRM) Section 11.3.32 on disclosures to states. If you need assistance, contact your local IRS Disclosure Office or state tax authority.
By leveraging IRS Form 8796-A effectively, state and local governments can enhance their tax administration efforts, ensuring compliance and efficiency in a collaborative federal framework. Stay informed with the latest IRS updates to maintain best practices.