IRS Publication 5115 – Municipal Agency Partnering Program – Are you a municipal government official looking to strengthen collaboration with the IRS? IRS Publication 5115 provides the official overview of the Municipal Agency Partnering Program (MAPP) — a key initiative designed to foster cooperation between the IRS and local governments.
This SEO-optimized guide breaks down everything in IRS Publication 5115 (Rev. August 2013), including eligibility, benefits, how the program works, and how to get involved. Whether you’re from a tax/revenue department, finance office, or business licensing agency, MAPP offers practical tools for better compliance, data sharing, and taxpayer outreach.
Download the official PDF here: IRS Publication 5115 (PDF) (Catalog Number 65186J).
What Is IRS Publication 5115?
IRS Publication 5115, titled Municipal Agency Partnering Program (MAPP) – Gateway to Good Government, is a concise 2-page document released in August 2013 by the IRS Office of Governmental Liaison.
Its primary purpose is to introduce local governments to MAPP, a specialized partnering program that enhances cooperation between the IRS and municipal agencies. The publication’s mission statement is clear:
“Increase cooperation and collaboration with local government agencies and associations to enhance compliance, data sharing and outreach opportunities to the mutual benefit of IRS and agency partners.”
Although the document dates to 2013, MAPP remains part of the IRS’s broader Governmental Liaison efforts. The IRS Internal Revenue Manual (IRM 1.1.27) still references MAPP as a program focused on “non-traditional” municipal partnerships for data exchange, compliance, and taxpayer assistance.
What Is the Municipal Agency Partnering Program (MAPP)?
MAPP serves as a Gateway to Good Government by connecting municipal agencies with IRS resources. It targets city and county governments to:
- Boost tax compliance
- Enable secure data sharing
- Expand outreach to residents and businesses
The program identifies high-potential municipal partners and assigns Local Governmental Liaisons as a single point of contact. These liaisons help agencies access IRS products, training, and support services quickly and efficiently.
MAPP emphasizes collaboration in three key areas:
- Earned Income Tax Credit (EITC) outreach — Helping working families claim refunds worth up to $5,000+ annually
- Exempt Organizations information — Sharing tools like the Exempt Organizations Select Check
- Free tax preparation programs — Promoting Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE)
Which Municipal Agencies Are Eligible for MAPP?
The IRS specifically targets five types of city/county agencies that show strong potential for productive partnerships:
- Tax/Revenue Agencies
- Vendor Regulatory Agencies
- Comptrollers/Finance Agencies
- Property Tax Assessors
- Business Licensing Agencies
The IRS also encourages municipal associations to participate so they can extend MAPP benefits to more local governments across the country.
No formal application form exists. Interested agencies simply express interest in collaborating on compliance, data sharing, or outreach initiatives.
Key Benefits of the IRS Municipal Agency Partnering Program
Participating agencies gain direct access to valuable IRS resources:
- Statistics of Income (SOI) Data
- Exempt Organizations Select Check tool
- Training opportunities — Webinars, phone forums, and counsel courses
- Internet EIN application assistance
- Single point of contact via Local Governmental Liaisons for IRS questions
- TIN Matching Program
- Taxpayer Advocate Service assistance
- Tax information sharing (with taxpayer consent)
- Free tax prep program promotion (VITA/TCE)
For the IRS: Improved compliance, better data for enforcement and service, and stronger community outreach.
Mutual wins include public service announcements, social media messaging, and helping residents claim valuable credits while reducing erroneous filings.
How to Join the Municipal Agency Partnering Program (MAPP)?
Getting started is straightforward:
- Review IRS Publication 5115 (linked above).
- Identify collaboration opportunities relevant to your agency (EITC outreach, exempt org data, free tax help, etc.).
- Email the IRS Office of Governmental Liaison at [email protected].
- A Local Governmental Liaison will respond and serve as your dedicated point of contact.
You can also visit IRS.gov and search for “MAPP” for the latest related resources.
MAPP Products & Services at a Glance
| Service | Description | Benefit to Municipal Agencies |
|---|---|---|
| EITC Outreach | Public awareness campaigns for Earned Income Tax Credit | Helps residents claim refunds; reduces unclaimed credits |
| Exempt Organizations Select Check | Online tool to verify tax-exempt status | Quick validation for local oversight |
| Statistics of Income Data | Aggregate tax data for research/planning | Informed municipal decision-making |
| Training (Webinars/Phone Forums) | Free IRS-led sessions | Staff development on tax topics |
| Internet EIN | Online EIN application support | Faster business licensing processing |
| VITA/TCE Programs | Free tax preparation for low-income/elderly | Community service partnerships |
| TIN Matching | Verify taxpayer IDs | Improved accuracy in vendor payments |
Current Context: MAPP Within IRS Governmental Liaison Efforts
While Publication 5115 remains the foundational document, MAPP operates under the IRS Office of Governmental Liaison (last reviewed December 2025). The broader IRS information-sharing programs page highlights partnerships with federal, state, and municipal agencies to save resources, improve compliance, and protect taxpayer data.
Local governments continue to benefit from these structured partnerships, even as newer initiatives (such as Direct File pilots) expand federal-state collaboration.
Frequently Asked Questions About IRS Publication 5115 and MAPP
- Is IRS Publication 5115 still current?
The core framework of MAPP described in the 2013 publication remains active under the IRS Governmental Liaison program. - Is there a cost to participate?
No. MAPP is a free collaborative program. - Can my city or county association join?
Yes — the IRS explicitly welcomes associations to help reach more municipalities. - Where can I find the official PDF?
Direct download: Publication 5115 PDF. - Who should I contact?
Email [email protected] or search “MAPP” on IRS.gov.
Final Thoughts: Unlock the Power of IRS-Municipal Collaboration
IRS Publication 5115 remains the definitive starting point for any municipal agency interested in stronger ties with the IRS. Through the Municipal Agency Partnering Program (MAPP), local governments gain powerful tools for outreach, data access, training, and compliance support — all while helping the IRS serve taxpayers more effectively.
If your agency fits one of the target categories (tax/revenue, finance, licensing, etc.), reach out today. A simple email to [email protected] can open the door to valuable partnership opportunities.
Ready to partner? Download IRS Publication 5115 and contact the IRS Governmental Liaison team now.
Last updated February 2026. All information sourced directly from official IRS Publication 5115 and IRS.gov governmental liaison resources.