Printable Form 2026

IRS Publication 5471 – IRS Form, Instructions, Pubs 2026

IRS Publication 5471 – In the world of volunteer tax assistance, protecting taxpayer privacy is paramount. IRS Publication 5471 serves as a crucial fact sheet outlining the requirements under Internal Revenue Code (IRC) Section 7216 for Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) partners. This guide helps ensure that volunteers and site coordinators handle taxpayer information responsibly, maintaining the integrity of free tax preparation programs. Whether you’re a VITA/TCE volunteer, site partner, or taxpayer seeking clarity on data protection, this article breaks down the essentials of IRC 7216 compliance, including consents, exceptions, and best practices.

What Is IRS Publication 5471 and Why Does It Matter?

IRS Publication 5471, titled “Fact Sheet: Disclosure and Use of Tax Information – Internal Revenue Code (IRC) 7216 Requirements for VITA/TCE Partners,” provides detailed guidance on securing taxpayer approval for using or disclosing tax information beyond preparing and filing returns. Released in November 2020, it emphasizes the importance of taxpayer consent to prevent unauthorized sharing of sensitive data, which could lead to identity theft or misuse.

For VITA/TCE programs, which offer free tax help to low-income, elderly, disabled, and limited-English proficient individuals, adherence to these rules is non-negotiable. Protecting personally identifiable information (PII) builds trust and sustains program success. Recent updates in related publications, such as the 2025 VITA/TCE Handbook (Publication 5683), reinforce these standards without major changes to the core IRC 7216 regulations since their finalization in 2012.

Background on IRC 7216: Disclosure and Use of Tax Information

IRC Section 7216 prohibits tax return preparers, including volunteers, from knowingly disclosing or using taxpayer information for purposes other than preparing tax returns without explicit consent. For VITA/TCE partners, this means any intent to share data—for example, for statistical compilations or program marketing—requires clear, voluntary taxpayer approval.

The regulations, effective since December 28, 2012, mandate that consents include specific details like the preparer’s name, the taxpayer’s name, the purpose of disclosure, and warnings that federal law may not protect the information once shared. Taxpayers must understand the implications before agreeing, and partners are responsible for explaining how the data will be used.

What Are Taxpayer Consents Under IRC 7216?

Consents are formal documents—paper or electronic—that authorize the use or disclosure of tax return information. They must be signed and dated by the taxpayer, either handwritten or electronically, and include mandatory language from Treasury Regulations §301.7216-3 and Revenue Procedures 2013-14 and 2013-19.

Key elements of a valid consent:

  • Specificity: Names the preparer, taxpayer, and exact information to be shared.
  • Voluntary Nature: Must be knowing and voluntary; verbal agreements are invalid.
  • Warnings: Informs taxpayers of potential risks and how to report misuse (e.g., contact TIGTA at 1-800-366-4484).

For joint returns, both spouses must agree. Denial of consent does not prevent tax preparation services, but it may limit e-filing in certain setups.

When Are Consents Not Required?

Not every scenario demands consent. Exceptions under Treas. Reg. §301.7216-2 include:

  • Disclosures to the IRS.
  • Sharing with other U.S.-based preparers assisting on the return.
  • Creating solicitation lists for tax preparation business (limited to names, addresses, emails, phone numbers, and entity classification).
  • Producing anonymous statistical compilations (e.g., return counts without PII or cells fewer than 10 returns).

For example, VITA/TCE coordinators can use lists to provide educational tax updates without consent, as long as PII is safeguarded. However, including dollar amounts or using data for non-tax purposes like marketing financial services requires consent.

Partner Responsibilities in VITA/TCE Programs

VITA/TCE partners must develop scripts for volunteers to explain data sharing clearly to taxpayers. This includes evaluating all uses of information against IRC 7216 and ensuring compliance with Quality Site Requirements (QSR #10: Security, Privacy, and Confidentiality).

Additional duties:

  • Prepare and submit Form 15272, VITA/TCE Security Plan, by December 31.
  • Ensure volunteers sign Form 13615, Volunteer Standards of Conduct Agreement.
  • Delete taxpayer data from computers post-season per Publication 4473.
  • Use tools like TaxSlayer for embedding consents, avoiding edits to pre-loaded forms.

Failure to comply can result in penalties, including criminal charges under IRC 7216.

The Four Main Types of Consents in VITA/TCE

Publication 5471 outlines four key consent types, each serving specific purposes:

Allows aggregation of refund and credit dollar amounts (without PII) for purposes like community impact reports or soliciting non-tax services (e.g., IRAs). Denial means the data can’t be used, but services continue.

Permits sharing information to assess eligibility for services like financial planning. Required for disclosing anonymous compilations in marketing if not tied to tax preparation.

Enables tax data to be available across all VITA/TCE sites for future years, including demographic and financial details. Pre-loaded in software; denial limits access to the original site.

Necessary for e-filing under relational Electronic Filing Identification Numbers (EFINs), where data is shared with a primary sponsor. Denial requires paper filing, except at certain sites like AARP Tax-Aide.

Multiple consents can be combined in one document, but each must be separately affirmed.

Electronic Signature Requirements for Consents

For electronic consents, taxpayers must take an affirmative action, such as:

  • Entering a 5+ character PIN (e.g., zip code).
  • Typing their name and pressing “enter.”
  • Providing a shared secret (e.g., mother’s maiden name).

If a preparer enters the PIN, a signed paper consent (e.g., Form 15080) is required first. Always provide taxpayers with a copy.

Resources for VITA/TCE Partners and Taxpayers

Stay compliant with these IRS resources:

  • Publication 4299: Privacy, Confidentiality, and Civil Rights – A Public Trust.
  • Publication 5683: VITA/TCE Handbook for Partners and Site Coordinators (2025 edition).
  • Section 7216 Information Center on IRS.gov.
  • TaxSlayer Pro Online User Guide for consent handling.
  • Contact your local SPEC relationship manager for questions.

For the latest on IRC 7216, check IRS.gov or consult Revenue Procedure 2013-14.

Conclusion: Prioritizing Taxpayer Privacy in VITA/TCE

IRS Publication 5471 and IRC 7216 ensure that VITA/TCE programs remain a trusted resource for free tax help while safeguarding sensitive information. By obtaining proper consents and following security protocols, partners can enhance program effectiveness without compromising privacy. Taxpayers should always review consents carefully and report any concerns to TIGTA. For the most current guidance, visit IRS.gov and download Publication 5471 directly.