§6103 — Confidentiality and disclosure of returns and return information

Statute Text — 26 U.S.C. §6103

Treasury Regulations

• Treas. Reg. §301.6103(a)-1Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration Show full text ▾ Collapse ▴

  (a) General rule. Except as provided by paragraph (b) of this section, a return or return information (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3) of the Internal Revenue Code, disclosed by the Internal Revenue Service before January 1, 1977, to an officer or employee of a Federal agency (as defined in section 6103(b)(9)) for a purpose not involving tax administration (as defined in section 6103(b)(4)) pursuant to the authority of section 6103 (or any order of the President under section 6103 or rules and regulations thereunder prescribed by the Secretary or his delegate and approved by the President) before amendment of such section by section 1202 of the Tax Reform Act of 1976 (Pub. L. 94-455, 90 Stat. 1667) may be disclosed by, or on behalf of, such officer, employee, or agency after December 31, 1976, for any purpose authorized by such section (or such order or rules and regulations) before such amendment.

  (b) Exception. Notwithstanding the provisions of paragraph (a) of this section, a return or return information (including taxpayer return information) disclosed before January 1, 1977, by the Service to an officer or employee of a Federal agency for a purpose unrelated to tax administration as described in paragraph (a) may, after December 31, 1976, be disclosed by, or on behalf of, such agency, officer, or employee in an administrative or judicial proceeding only if such proceeding is one described in section 6103(i)(4) of the Code and if the requirements of section 6103(i)(4) have first been met.

• Treas. Reg. §301.6103(a)-2Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration Show full text ▾ Collapse ▴

  (a) General rule. Except as provided by paragraph (b) of this section and subject to the requirements of this paragraph, a return or return information (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3), of the Internal Revenue Code disclosed by the Internal Revenue Service before January 1, 1977, to an attorney of the Department of Justice (including a United States attorney) or to an officer or employee of the Office of the Chief Counsel for the Service for a purpose involving tax administration (as defined in section 6103(b)(4)) pursuant to the authority of section 6103 (or any order of the President under section 6103 or rules and regulations thereunder prescribed by the Secretary or his delegate and approved by the President) before amendment of such section by section 1202 of the Tax Reform Act of 1976 (Pub. L. 94-455, 90 Stat. 1667) may be disclosed by, or on behalf of, such attorney, officer, or employee after December 31, 1976, for any purpose authorized by such section (or such order or rules and regulations) before such amendment.

  (b) Exception. Notwithstanding the provisions of paragraph (a) of this section, a return or return information (including taxpayer return information) disclosed before January 1, 1977, by the Service to an attorney of the Department of Justice or to an officer or employee of the Office of the Chief Counsel for the Service for a purpose related to tax administration as described in paragraph (a) may, after December 31, 1976, be disclosed by, or on behalf of, such attorney, officer, or employee in an administrative or judicial proceeding only if such proceeding is one described in section 6103(h)(4) of the Code and if the requirements of section 6103 (h)(4) have first been met.

• Treas. Reg. §301.6103(c)-1Disclosure of returns and return information to designee of taxpayer Show full text ▾ Collapse ▴

  (a) Overview. Subject to such requirements and conditions as the Secretary may prescribe by regulation, section 6103(c) of the Internal Revenue Code authorizes the Internal Revenue Service to disclose a taxpayer's return or return information to such person or persons as the taxpayer may designate in a request for or consent to such disclosure, or to any other person at the taxpayer's request to the extent necessary to comply with the taxpayer's request to such other person for information or assistance. This regulation contains the requirements that must be met before, and the conditions under which, the Internal Revenue Service may make such disclosures. Paragraph (b) of this section provides the requirements that are generally applicable to designate a third party to receive the taxpayer's returns and return information. Paragraph (c) of this section provides requirements under which the Internal Revenue Service may disclose information in connection with a taxpayer's written or nonwritten request for a third party to provide information or assistance with regard to a tax matter, for example, a Congressional inquiry. Paragraph (d) of this section provides the parameters for disclosure consents connected with electronic return filing programs and combined Federal-State filing. Finally, paragraph (e) of this section provides definitions and general rules related to requests for or consents to disclosure.

  (b) Disclosure of returns and return information to person or persons designated in a written request or consent—(1) General requirements. Pursuant to section 6103(c) of the Internal Revenue Code, the Internal Revenue Service (or an agent or contractor of the Internal Revenue Service) may disclose a taxpayer's return or return information (in written or nonwritten form) to such person or persons as the taxpayer may designate in a request for or consent to such disclosure. A request for or consent to disclosure under this paragraph (b) must be in the form of a separate written document pertaining solely to the authorized disclosure. (For the meaning of separate written document, see paragraph (e)(1) of this section.) The separate written document must be signed (see paragraph (e)(2) of this section) and dated by the taxpayer who filed the return or to whom the return information relates. At the time it is signed and dated by the taxpayer, the written document must also indicate—

  (i) The taxpayer's taxpayer identity information described in section 6103(b)(6);

  (ii) The identity of the person or persons to whom the disclosure is to be made;

  (iii) The type of return (or specified portion of the return) or return information (and the particular data) that is to be disclosed; and

  (iv) The taxable year or years covered by the return or return information.

  (2) Requirement that request or consent be received within one hundred twenty days of when signed and dated. The disclosure of a return or return information authorized by a written request for or written consent to the disclosure shall not be made unless the request or consent is received by the Internal Revenue Service (or an agent or contractor of the Internal Revenue Service) within 120 days following the date upon which the request or consent was signed and dated by the taxpayer.

  (c) Disclosure of returns and return information to designee of taxpayer to comply with a taxpayer's request for information or assistance. If a taxpayer makes a written or nonwritten request, directly to another person or to the Internal Revenue Service, that such other person (for example, a member of Congress, friend, or relative of the taxpayer) provide information or assistance relating to the taxpayer's return or to a transaction or other contact between the taxpayer and the Internal Revenue Service, the Internal Revenue Service (or an agent or contractor of the Internal Revenue Service or a Federal government agency performing a Federal tax administration function) may disclose returns or return information (in written or nonwritten form) to such other person under the circumstances set forth in paragraphs (c)(1) through (3) of this section.

  (1) Written request for information or assistance. (i) The taxpayer's request for information or assistance may be in the form of a letter or other written document, which must be signed (see paragraph (e)(2) of this section) and dated by the taxpayer. The taxpayer must also indicate in the written request—

  (A) The taxpayer's taxpayer identity information described in section 6103(b)(6);

  (B) The identity of the person or persons to whom disclosure is to be made; and

  (C) Sufficient facts underlying the request for information or assistance to enable the Internal Revenue Service to determine the nature and extent of the information or assistance requested and the returns or return information to be disclosed in order to comply with the taxpayer's request.

  (ii) A person who receives a copy of a taxpayer's written request for information or assistance but who is not the addressee of the request, such as a member of Congress who is provided with a courtesy copy of a taxpayer's letter to another member of Congress or to the Internal Revenue Service, cannot receive returns or return information under paragraph (c)(1) of this section.

  (2) Nonwritten request or consent. (i) A request for information or assistance may also be nonwritten. Disclosure of returns and return information to a designee pursuant to a taxpayer's nonwritten request will be made only after the Internal Revenue Service has—

  (A) Obtained from the taxpayer sufficient facts underlying the request for information or assistance to enable the Internal Revenue Service to determine the nature and extent of the information or assistance requested and the return or return information to be disclosed in order to comply with the taxpayer's request;

  (B) Confirmed the identity of the taxpayer and the designee; and

  (C) Confirmed the date, the nature, and the extent of the information or assistance requested.

  (ii) Examples of disclosures pursuant to nonwritten requests for information or assistance under this paragraph (c)(2) include, but are not limited to, disclosures to a friend, relative, or other person whom the taxpayer brings to an interview or meeting with Internal Revenue Service officials, and disclosures to a person whom the taxpayer wishes to involve in a telephone conversation with Internal Revenue Service officials.

  (iii) As long as the requirements of this paragraph (c)(2) are met, the taxpayer does not need to be present, either in person or as part of a telephone conversation, for disclosures of returns and return information to be made to the other person.

  (3) Rules applicable to written and nonwritten requests for information or assistance. A return or return information will be disclosed to the taxpayer's designee as provided by this paragraph only to the extent considered necessary by the Internal Revenue Service to comply with the taxpayer's request or consent. Such disclosures shall not be made unless the request or consent is received by the Internal Revenue Service, its agent or contractor, or a Federal government agency performing a Federal tax administration function in connection with a request for advice or assistance relating to such function. This paragraph (c) does not apply to disclosures to a taxpayer's representative in connection with practice before the Internal Revenue Service (as defined in Treasury Department Circular No. 230, 31 CFR part 10). For disclosures in these cases, see section 6103(e)(6) and §§ 601.501 through 601.508 of this chapter.

  (d) Acknowledgments of electronically filed returns and other documents; combined filing programs with State tax agencies. The requirements of paragraphs (b) and (c) of this section do not apply to this paragraph (d).

  (1) Acknowledgment of, and notices regarding, electronically filed returns and other documents. When a taxpayer files returns or other documents or information with the Internal Revenue Service electronically, the taxpayer may consent to the disclosure of return information to the transmitter or other third party, such as the taxpayer's financial institution, necessary to acknowledge that the electronic transmission was received and either accepted or rejected by the Internal Revenue Service, the reason for any rejection, and such other information as the Internal Revenue Service determines is necessary to the operation of the electronic filing program. The consent must inform the taxpayer of the return information that will be transmitted and to whom disclosure will be made.

  (2) Combined return filing programs with State tax agencies. (i) A taxpayer's participation in a combined return filing program between the Internal Revenue Service and a State agency, body, or commission (State agency) described in section 6103(d)(1) constitutes a consent to the disclosure by the Internal Revenue Service, to the State agency, of taxpayer identity information, signature, and items of common data contained on the return. For purposes of this paragraph, common data means information reflected on the Federal return required by State law to be attached to or included on the State return. Instructions accompanying the forms or published procedures involved in such program must indicate that by participating in the program, the taxpayer is consenting to the Internal Revenue Service's disclosure to the State agency of the taxpayer identity information, signature, and items of common data, and that such information will be treated by the State agency as if it had been directly filed with the State agency. Such instructions or procedures must also describe any verification that takes place before the taxpayer identity information, signature and common data is transmitted by the Internal Revenue Service to the State agency.

  (ii) No disclosures may be made under this paragraph (d)(2) unless there are provisions of State law protecting the confidentiality of such items of common data.

  (e) Definitions and rules applicable to this section—(1) Separate written document. (i) For the purposes of paragraph (b) of this section, separate written document means—

  (A) Text appearing on one or more sheets of 8

  1/2 -inch by 11-inch or larger paper, each of which pertains solely to the authorized disclosure, so long as such sheet or sheets, taken together, contain all the elements described in paragraph (b)(1) of this section;

  (B) Text appearing on one or more computer screens, each of which pertains solely to the authorized disclosure, so long as such screen or, taken together, such screens—

  (1) Contain all the elements described in paragraph (b)(1) of this section,

  (2) Can be signed (see paragraph (e)(2) of this section) and dated by the taxpayer, and

  (3) Can be reproduced, if necessary; or

  (C) A consent on the record in an administrative or judicial proceeding, or a transcript of such proceeding recording such consent, containing the information required under paragraph (b)(1) of this section.

  (ii) A provision included in a taxpayer's application for a loan or other benefit authorizing the grantor of the loan or other benefit to obtain any financial information, including returns or return information, from any source as the grantor may request for purposes of verifying information supplied on the application, does not meet the requirements of paragraph (b)(1) of this section because the provision is not a separate written document relating solely to the disclosure of returns and return information. In addition, the provision does not contain the other information specified in paragraph (b)(1) of this section.

  (2) Method of signing. A request for or consent to disclosure may be signed by any method of signing the Secretary has prescribed pursuant to § 301.6061-1(b) in forms, instructions, or other appropriate guidance.

  (3) Permissible designees and public forums. Permissible designees under this section include individuals; trusts; estates; corporations; partnerships; Federal, State, local and foreign government agencies or subunits of such agencies; or the general public. When disclosures are to be made in a public forum, such as in a courtroom or congressional hearing, the request for or consent to disclosure must describe the circumstances surrounding the public disclosure, e.g., congressional hearing, judicial proceeding, media, and the date or dates of the disclosure. When a designee is an individual, this section does not authorize disclosures to other individuals associated with such individual, such as employees of such individual or members of such individual's staff.

  (4) Authority to execute a request for or consent to disclosure. Any person who may obtain returns under section 6103(e)(1) through (5), except section 6103(e)(1)(D)(iii), may execute a request for or consent to disclose a return or return information to third parties. For taxpayers that are legal entities, such as corporations and municipal bond issuers, any officer of the entity with authority under applicable State law to legally bind the entity may execute a request for or consent to disclosure. A person described in section 6103(e)(6) (a taxpayer's representative or individual holding a power of attorney) may not execute a request for or consent to disclosure unless the designation of representation or power of attorney specifically delegates such authority. A designee pursuant to this section does not have authority to execute a request for or consent to disclosure permitting the Internal Revenue Service to disclose returns or return information to another person.

  (5) No disclosure of return information if impairment. A disclosure of return information shall not be made under this section if the Internal Revenue Service determines that the disclosure would seriously impair Federal tax administration (as defined in section 6103(b)(4) of the Internal Revenue Code).

  (f) Applicability date. This section is applicable on April 29, 2003, except that paragraph (b)(2) is applicable to section 6103(c) authorizations signed on or after October 19, 2009.

  (g) Effective date. This section is effective on April 29, 2003, except that paragraphs (b)(2) and (f) are effective on May 7, 2013.

• Treas. Reg. §301.6103(h)(2)-1Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration Show full text ▾ Collapse ▴

  (a) Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice. (1) Returns and return information (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3) of the Internal Revenue Code, shall, to the extent provided by section 6103(h)(2) (A), (B), and (C) and subject to the requirements of section 6103(h)(3), be open to inspection by or disclosure to officers and employees of the Department of Justice (including United States attorneys) personally and directly engaged in, and for their necessary use in, any Federal grand jury proceeding, or preparation for any proceeding (or for their necessary use in an investigation which may result in such a proceeding) before a Federal grand jury or any Federal or State court, in a matter involving tax administration (as defined in section 6103(b)(4)), including any such proceeding (or any such investigation) also involving the enforcement of a related Federal criminal statute which has been referred by the Secretary to the Department of Justice.

  (2) Returns and return information (including taxpayer return information) inspected by or disclosed to officers and employees of the Department of Justice as provided in paragraph (a)(1) of this section may also be used by such officers and employees or disclosed by them to other officers and employees (including United States attorneys and supervisory personnel, such as Section Chiefs, Deputy Assistant Attorneys General, Assistant Attorneys General, the Deputy Attorney General, and the Attorney General), of the Department of Justice where necessary—

  (i) In connection with any Federal grand jury proceeding, or preparation for any proceeding (or with an investigation which may result in such a proceeding), described in paragraph (a)(1), or

  (ii) In connection with any Federal grand jury proceeding, or preparation for any proceeding (or with an investigation which may result in such a proceeding), described in paragraph (a)(1) which also involves enforcement of a specific Federal criminal statute other than one described in paragraph (a)(1) to which the United States is or may be a party, provided such matter involves or arises out of the particular facts and circumstances giving rise to the proceeding (or investigation) described in paragraph (a)(1) and further provided the tax portion of such proceeding (or investigation) has been duly authorized by or on behalf of the Assistant Attorney General for the Tax Division of the Department of Justice, pursuant to the request of the Secretary, as a proceeding (or investigation) described in paragraph (a)(1). If, in the course of a Federal grand jury proceeding, or preparation for a proceeding (or the conduct of an investigation which may result in such a proceeding), described in subdivision (ii) of this subparagraph, the tax administration portion thereof is terminated for any reason, any further use or disclosure of such returns or taxpayer return information in such Federal grand jury proceeding, or preparation or investigation, with respect to the remaining portion may be made only pursuant to, and upon the grant of, a court order as provided by section 6103(i)(1)(A), provided, however, that the returns and taxpayer return information may in any event be used for purposes of obtaining the necessary court order.

  (b) Disclosure of returns and return information (including taxpayer return information) by officers and employees of the Department of Justice. (1) Returns and return information (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3) of the Code, inspected by or disclosed to officers and employees of the Department of Justice as provided by paragraph (a) of this section may be disclosed by such officers and employees to other persons, including, but not limited to, persons described in paragraph (b)(2), but only to the extent necessary in connection with a Federal grand jury proceeding, or the proper preparation for a proceeding (or in connection with an investigation which may result in such a proceeding), described in paragraph (a). Such disclosures may include, but are not limited to, disclosures—

  (i) To properly accomplish any purpose or activity of the nature described in section 6103(k)(6) and the regulations thereunder which is essential to such Federal grand jury proceeding, or to such proper preparation (or to such investigation);

  (ii) To properly interview, consult, depose, or interrogate or otherwise obtain relevant information from, the taxpayer to whom such return or return information relates (or such taxpayer's legal representative) or from any witness who may be called to give evidence in the proceeding; or

  (iii) To properly conduct negotiations concerning, or obtain authorization for, settlement or disposition of the proceeding, in whole or in part, or stipulations of fact in connection with the proceeding.

  Disclosure of a return or return information to a person other than the taxpayer to whom such return or return information relates or such taxpayer's legal representative to properly accomplish any purpose or activity described in this paragraph should be made, however, only if such purpose or activity cannot otherwise properly be accomplished without making such disclosure.

  (2) Among those persons to whom returns and return information may be disclosed by officers and employees of the Department of Justice as provided by paragraph (a)(1) of this section are—

  (i) Other officers and employees of the Department of Justice, such as personnel of an office, board, division, or bureau of such department (for example, the Federal Bureau of Investigation or the Drug Enforcement Administration), clerical personnel (for example, secretaries, stenographers, docket and file room clerks, and mail room employees) and supervisory personnel (such as supervisory personnel of the Federal Bureau of Investigation or the Drug Enforcement Administration);

  (ii) Officers and employees of another Federal agency (as defined in section 6103(b)(9)) working under the direction and control of any such officers and employees of the Department of Justice; and

  (iii) Court reporters.

• Treas. Reg. §301.6103(h)(2)-1(a)Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice. Show full text ▾ Collapse ▴

  Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice. (1) Returns and return information (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3) of the Internal Revenue Code, shall, to the extent provided by section 6103(h)(2) (A), (B), and (C) and subject to the requirements of section 6103(h)(3), be open to inspection by or disclosure to officers and employees of the Department of Justice (including United States attorneys) personally and directly engaged in, and for their necessary use in, any Federal grand jury proceeding, or preparation for any proceeding (or for their necessary use in an investigation which may result in such a proceeding) before a Federal grand jury or any Federal or State court, in a matter involving tax administration (as defined in section 6103(b)(4)), including any such proceeding (or any such investigation) also involving the enforcement of a related Federal criminal statute which has been referred by the Secretary to the Department of Justice.

  (2) Returns and return information (including taxpayer return information) inspected by or disclosed to officers and employees of the Department of Justice as provided in paragraph (a)(1) of this section may also be used by such officers and employees or disclosed by them to other officers and employees (including United States attorneys and supervisory personnel, such as Section Chiefs, Deputy Assistant Attorneys General, Assistant Attorneys General, the Deputy Attorney General, and the Attorney General), of the Department of Justice where necessary—

• Treas. Reg. §301.6103(h)(2)-1(b)Disclosure of returns and return information (including taxpayer return information) by officers and employees of the Department of Justice. Show full text ▾ Collapse ▴

  Disclosure of returns and return information (including taxpayer return information) by officers and employees of the Department of Justice. (1) Returns and return information (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3) of the Code, inspected by or disclosed to officers and employees of the Department of Justice as provided by paragraph (a) of this section may be disclosed by such officers and employees to other persons, including, but not limited to, persons described in paragraph (b)(2), but only to the extent necessary in connection with a Federal grand jury proceeding, or the proper preparation for a proceeding (or in connection with an investigation which may result in such a proceeding), described in paragraph (a). Such disclosures may include, but are not limited to, disclosures—

• Treas. Reg. §301.6103(h)(2)-1(i)§301.6103(h)(2)-1(i) Show full text ▾ Collapse ▴

  Other officers and employees of the Department of Justice, such as personnel of an office, board, division, or bureau of such department (for example, the Federal Bureau of Investigation or the Drug Enforcement Administration), clerical personnel (for example, secretaries, stenographers, docket and file room clerks, and mail room employees) and supervisory personnel (such as supervisory personnel of the Federal Bureau of Investigation or the Drug Enforcement Administration);

  (ii) Officers and employees of another Federal agency (as defined in section 6103(b)(9)) working under the direction and control of any such officers and employees of the Department of Justice; and

  (iii) Court reporters.

• Treas. Reg. §301.6103(h)(4)-1Disclosure of returns and return information in whistleblower administrative proceedings Show full text ▾ Collapse ▴

  (a) In general. A whistleblower administrative proceeding (as described in § 301.7623-3) is an administrative proceeding pertaining to tax administration within the meaning of section 6103(h)(4).

  (b) Disclosures in whistleblower administrative proceedings. Pursuant to section 6103(h)(4) and paragraph (a) of this section, the Director, officers, and employees of the Whistleblower Office may disclose returns and return information (as defined by section 6103(b)) to a whistleblower (or the whistleblower's legal representative, if any) to the extent necessary to conduct a whistleblower administrative proceeding (as described in § 301.7623-3), including but not limited to—

  (1) By communicating a preliminary award recommendation or preliminary denial letter to the whistleblower;

  (2) By providing the whistleblower with an award report package;

  (3) By conducting a meeting with the whistleblower to review documents supporting the preliminary award recommendation; and

  (4) By sending an award decision letter, award determination letter, or award denial letter to the whistleblower.

  (c) Effective/applicability date. This rule is effective on August 12, 2014. This rule applies to information submitted on or after August 12, 2014, and to claims for award under sections 7623(a) and 7623(b) that are open as of August 12, 2014.

• Treas. Reg. §301.6103(h)(4)-1(a)In general. Show full text ▾ Collapse ▴

  In general. A whistleblower administrative proceeding (as described in § 301.7623-3) is an administrative proceeding pertaining to tax administration within the meaning of section 6103(h)(4).

• Treas. Reg. §301.6103(h)(4)-1(b)Disclosures in whistleblower administrative proceedings. Show full text ▾ Collapse ▴

  Disclosures in whistleblower administrative proceedings. Pursuant to section 6103(h)(4) and paragraph (a) of this section, the Director, officers, and employees of the Whistleblower Office may disclose returns and return information (as defined by section 6103(b)) to a whistleblower (or the whistleblower's legal representative, if any) to the extent necessary to conduct a whistleblower administrative proceeding (as described in § 301.7623-3), including but not limited to—

  (1) By communicating a preliminary award recommendation or preliminary denial letter to the whistleblower;

  (2) By providing the whistleblower with an award report package;

  (3) By conducting a meeting with the whistleblower to review documents supporting the preliminary award recommendation; and

  (4) By sending an award decision letter, award determination letter, or award denial letter to the whistleblower.

• Treas. Reg. §301.6103(h)(4)-1(c)Effective/applicability date. Show full text ▾ Collapse ▴

  Effective/applicability date. This rule is effective on August 12, 2014. This rule applies to information submitted on or after August 12, 2014, and to claims for award under sections 7623(a) and 7623(b) that are open as of August 12, 2014.

• Treas. Reg. §301.6103(i)-1Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration Show full text ▾ Collapse ▴

  (a) Disclosure of returns and return information (including taxpayer return information) to officers and employees of the Department of Justice or another Federal agency. Returns and return information (including taxpayer return information), as defined in section 6103(b)(1), (2), and (3) of the Internal Revenue Code, shall, to the extent provided by section 6103(i) (1), (2), and (3) and subject to the requirements of section 6103(i) (1) and (2), be open to inspection by or disclosure to officers and employees of the Department of Justice (including United States attorneys) or of another Federal agency (as defined in section 6103(b)(9)) personally and directly engaged in, and for their necessary use in, any Federal grand jury proceeding, or preparation for any administration or judicial proceeding (or their necessary use in an investigation which may result in such a proceeding), pertaining to enforcement of a specifically designated Federal criminal statute not involving or related to tax administration to which the United States or such agency is or may be a party.

  (b) Disclosure of returns and return information (including taxpayer return information) by officers and employees of the Department of Justice or another Federal agency. (1) Returns and return information (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3) of the Code, disclosed to officers and employees of the Department of Justice or other Federal agency (as defined in section 6103(b)(9)) as provided by paragraph (a) of this section may be disclosed by such officers and employees to other persons, including, but not limited to, persons described in subparagraph (2) of this paragraph, but only to the extent necessary in connection with a Federal grand jury proceeding, or the proper preparation for a proceeding (or in connection with an investigation which may result in such a proceeding), described in paragraph (a). Such disclosures may include, but are not limited to, disclosures where necessary—

  (i) To properly obtain the services of persons having special knowledge or technical skills (such as, but not limited to, handwriting analysis, photographic development, sound recording enhancement, or voice identification);

  (ii) To properly interview, consult, depose, or interrogate or otherwise obtain relevant information from, the taxpayer to whom such return or return information relates (or such taxpayer's legal representative) or any witness who may be called to give evidence in the proceeding; or

  (iii) To properly conduct negotiations concerning, or obtain authorization for, disposition of the proceeding, in whole or in part, or stipulations of fact in connection with the proceeding.

  Disclosure of a return or return information to a person other than the taxpayer to whom such return or return information relates or such taxpayer's legal representative to properly accomplish any purpose or activity described in this subparagraph should be made, however, only if such purpose or activity cannot otherwise properly be accomplished without making such disclosures.

  (2) Among those persons to whom returns and return information may be disclosed by officers and employees of the Department of Justice or other Federal agency as provided by subparagraph (1) of this paragraph are—

  (i) Other officers and employees of the Department of Justice (including an office, board, division, or bureau of such department, such as the Federal Bureau of Investigation or the Drug Enforcement Administration) or other Federal agency described in subparagraph (1), such as clerical personnel (for example, secretaries, stenographers, docket and file room clerks, and mail room employees) and supervisory personnel (for example, in the case of the Department of Justice, Section Chiefs, Deputy Assistant Attorneys General, Assistant Attorneys General, the Deputy Attorney General, the Attorney General, and supervisory personnel of the Federal Bureau of Investigation or the Drug Enforcement Administration);

  (ii) Officers and employees of another Federal agency (as defined in section 6103(b)(9)) working under the direction and control of such officers and employees of the Department of Justice or other Federal agency described in subparagraph (1); and

  (iii) Court reporters.

• Treas. Reg. §301.6103(j)(1)-1Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities Show full text ▾ Collapse ▴

  (a) General rule. Pursuant to the provisions of section 6103(j)(1) of the Internal Revenue Code and subject to the requirements of paragraph (d) of this section, officers or employees of the Internal Revenue Service will disclose return information (as defined by section 6103(b)(2) but not including return information described in section 6103(o)(2)) reflected on returns to officers and employees of the Department of Commerce to the extent, and for such purposes as may be, provided by paragraphs (b) and (c) of this section. Further, in the case of any disclosure of return information reflected on returns so provided by paragraphs (b) and (c) of this section, the tax period or accounting period to which such information relates will also be disclosed. “Return information reflected on returns” includes, but is not limited to, information on returns, information derived from processing such returns, and information derived from the Social Security Administration and other sources for the purposes of establishing and maintaining taxpayer information relating to returns. To the extent a particular form, schedule, or other document filed with the Internal Revenue Service is referenced in this section, such information shall continue to be disclosable pursuant to this section even if subsequently reported in a substantially similar format or on a substantially similar document filed with the Internal Revenue Service.

  (b) Disclosure of return information reflected on returns to officers and employees of the Bureau of the Census. (1) Officers or employees of the Internal Revenue Service will disclose the following return information reflected on returns to officers and employees of the Bureau of the Census for purposes of, but only to the extent necessary in, the structuring of censuses and national economic accounts and conducting related statistical activities authorized by law.

  (i) With respect to returns filed by individual taxpayers:

  (A) Taxpayer identity information (as defined in section 6103(b)(6) of the Internal Revenue Code (Code)), validity code with respect to the taxpayer identifying number (as described in section 6109 of the Code), and taxpayer identity information of spouse and dependents, if reported.

  (B) Filing status.

  (C) Number and classification of reported exemptions.

  (D) Wage and salary income.

  (E) Dividend income.

  (F) Interest income.

  (G) Gross rent and royalty income.

  (H) Total of—

  (1) Wages, salaries, tips, etc.;

  (2) Interest income;

  (3) Dividend income;

  (4) Alimony received;

  (5) Business income;

  (6) Pensions and annuities;

  (7) Income from rents, royalties, partnerships, estates, trusts, etc.;

  (8) Farm income;

  (9) Unemployment compensation; and

  (10) Total Social Security benefits.

  (I) Adjusted gross income.

  (J) Type of tax return filed.

  (K) Entity code.

  (L) Code indicators for Form 1040, Form 1040 (Schedules A, C, D, E, F, and SE), and Form 8814.

  (M) Posting cycle date relative to filing.

  (N) Social Security benefits.

  (O) Earned income (as defined in section 32(c)(2) of the Code).

  (P) Number of Earned income credit-eligible qualifying children.

  (Q) Electronic filing system indicator.

  (R) Return processing indicator.

  (S) Paid preparer code.

  (T) Dependent Social Security numbers.

  (U) Total income.

  (V) Ordinary dividends.

  (W) Taxable refunds, credits, or offsets of State and local income taxes.

  (X) Business income or (loss).

  (Y) Capital gain or (loss).

  (Z) Other gains or (losses).

  (AA) Individual Retirement Arrangement (IRA) distributions.

  (BB) Taxable amount of IRA distributions.

  (CC) Pensions and annuities.

  (DD) Taxable amount of pensions and annuities.

  (EE) Rental real estate, royalties, partnerships, S corporations, trusts, etc.

  (FF) Farm income or (loss).

  (GG) Earned income credit.

  (HH) Taxable amount of Social Security benefits.

  (II) Other income.

  (JJ) Itemized deductions.

  (KK) Taxable income.

  (LL) Tax.

  (MM) Credit for child and dependent care expenses.

  (NN) Education credits.

  (OO) Retirement savings contributions credit.

  (PP) Child tax credit.

  (QQ) Nontaxable combat pay election.

  (RR) Additional Child Tax Credit.

  (SS) American Opportunity Tax Credit.

  (TT) Medical and dental expenses.

  (UU) State and local income taxes.

  (VV) State and local general sales taxes.

  (WW) State and local personal property taxes.

  (XX) State and local real estate taxes.

  (YY) Other taxes (amount).

  (ZZ) Home mortgage interest and points.

  (AAA) Mortgage interest not on a Form 1098.

  (BBB) Points not on a Form 1098.

  (CCC) Investment interest.

  (DDD) Total gifts to charity, including carryover from prior year.

  (EEE) Casualty and theft losses.

  (FFF) Total itemized deductions.

  (GGG) Ordinary dividends.

  (HHH) Qualified dividends.

  (III) Tax-exempt interest.

  (JJJ) Unemployment compensation.

  (KKK) From Form 1098—

  (1) Borrower taxpayer identification number;

  (2) Mortgage interest;

  (3) Outstanding mortgage principal;

  (4) Refund of overpaid interest;

  (5) Mortgage insurance premiums;

  (6) Points paid on purchase of principal residence;

  (7) Payee/payer/employee taxpayer identification number;

  (8) Payee/payer/employee name (first, middle, last, suffix);

  (9) Street address;

  (10) City;

  (11) State;

  (12) Zip code (9 digit);

  (13) Posting cycle week;

  (14) Posting cycle year; and

  (15) Document code.

  (LLL) From Form 1098-E—Student loan interest.

  (MMM) From Form 1098-T—

  (1) Payments received for qualified tuition and related expenses;

  (2) Scholarships or grants;

  (3) Check box indicating that the amount in box 1 or 2 includes amounts for an academic period beginning in the following year;

  (4) Check box indicating that student is at least a half-time student; and

  (5) Check box indicating that student is a graduate student.

  (NNN) From Form 5498—

  (1) IRA contributions (other than amounts in certain boxes);

  (2) Rollover contributions;

  (3) Roth IRA conversion amount;

  (4) Fair market value of account;

  (5) Checkboxes: IRA, Simplified Employee Pension (SEP), Savings Incentive Match Plan for Employees of Small Employers (SIMPLE), Roth IRA;

  (6) SEP contributions; and

  (7) SIMPLE contributions.

  (OOO) From Form SSA-1099/RRB-1099—

  (1) Net benefits;

  (2) Address; and

  (3) Trust fund description.

  (PPP) From Form 1099-G—Unemployment compensation.

  (QQQ) From Form 1099-K—

  (1) Filer name;

  (2) Filer address;

  (3) Filer taxpayer identification number;

  (4) Payee taxpayer identification number;

  (5) Payee name;

  (6) Payee address;

  (7) Gross payments;

  (8) Card not present transactions;

  (9) Merchant category code;

  (10) Number of payment transactions; and

  (11) Payments by month.

  (RRR) From Form 1099-MISC—Nonemployee compensation.

  (SSS) From Form 1099-NEC—Nonemployee compensation.

  (TTT) From Form 1099-Q—

  (1) Gross distribution; and

  (2) Plan type checkboxes.

  (UUU) From Form 1099-R/RRB-1099-R—

  (1) Gross distribution;

  (2) Distribution code(s); and

  (3) Plan type checkboxes.

  (VVV) From Form W-2—

  (1) Employee's Social Security number;

  (2) Employer identification number;

  (3) Employer's name, address, and Zip code;

  (4) Employee's name and address;

  (5) Social Security tips;

  (6) Medicare wages and tips;

  (7) Box 12 codes and values; and

  (8) Statutory employee, retirement plan, and third-party sick pay checkboxes.

  (WWW) From Form 1040, Schedule D—

  (1) Net short-term capital gain/loss; and

  (2) Net long-term capital gain/loss.

  (XXX) From Form 1040, Schedule E—

  (1) Total rental real estate and royalty income or (loss); and

  (2) Total estate and trust income or (loss).

  (YYY) From Form 1040, Schedule F—

  (1) Gross income;

  (2) Total expenses;

  (3) Net farm profit (or loss); and

  (4) Gross income (accrual).

  (ii) With respect to taxpayers filing a return on behalf of a trade or business—

  (A) The taxpayer name directory and entity records consisting of taxpayer identity information (as defined in section 6103(b)(6) of the Code) with respect to taxpayers engaged in a trade or business.

  (B) The principal industrial activity code.

  (C) The filing requirement code.

  (D) The employment code.

  (E) The physical location.

  (F) Monthly corrections of, and additions to, the information described in paragraphs (b)(1)(ii)(A) through (E) of this section.

  (G) From Form SS-4, all information reflected on such form.

  (H) From an employment tax return—

  (1) Taxpayer identifying number of the employer;

  (2) Total compensation reported;

  (3) Master file tax account code (MFT);

  (4) Taxable period covered by such return;

  (5) Employer code;

  (6) Document locator number;

  (7) Record code;

  (8) Total number of individuals employed in the taxable period covered by the return;

  (9) Total taxable wages paid for purposes of chapter 21 of the Code;

  (10) Total taxable tip income reported for purposes of chapter 21 of the Code;

  (11) If a business has closed or stopped paying wages;

  (12) Final date a business paid wages; and

  (13) If a business is a seasonal employer and does not have to file a return for every quarter of the year.

  (I) From Form 1040, Schedule C—

  (1) Purchases less cost of items withdrawn for personal use;

  (2) Materials and supplies;

  (3) Gross income;

  (4) Total expenses; and

  (5) Net profit or loss.

  (J) From Form 1040 (Schedule SE)—

  (1) Taxpayer identifying number of self-employed individual;

  (2) Business activities subject to the tax imposed by chapter 21 of the Code;

  (3) Net earnings from farming;

  (4) Net earnings from nonfarming activities;

  (5) Total net earnings from self-employment;

  (6) Taxable self-employment income for purposes of chapter 2 of the Code;

  (7) Net profit and loss; and

  (8) Church employee income.

  (K) Total Social Security taxable earnings.

  (L) Quarters of Social Security coverage.

  (M) From Form 940—

  (1) State of state unemployment tax; and

  (2) Total payments to all employees.

  (N) From Form 941—

  (1) Number of employees who received wages, tips, or other compensation for the pay period including: March 12 (Quarter 1), June 12 (Quarter 2), September 12 (Quarter 3), or December 12 (Quarter 4); and

  (2) Wages, tips, and other compensation.

  (O) From Form 943—

  (1) Agricultural employees; and

  (2) Total wages subject to Social Security tax.

  (P) Taxpayer identity information (as defined in section 6103(b)(6) of the Code) including parent corporation, shareholder, partner, and employer identity information.

  (Q) Gross income, profits, or receipts.

  (R) Returns and allowances.

  (S) Cost of labor, salaries, and wages.

  (T) Total expenses or deductions, including totals of the following components thereof:

  (1) Repairs (and maintenance) expense;

  (2) Rents (or lease) expense;

  (3) Taxes and licenses expense;

  (4) Interest expense, including mortgage or other interest;

  (5) Depreciation expense;

  (6) Depletion expense;

  (7) Advertising expense;

  (8) Pension and profit-sharing plans (retirement plans) expense;

  (9) Employee benefit programs expense;

  (10) Utilities expense;

  (11) Supplies expense;

  (12) Contract labor expense; and

  (13) Management (and investment advisory) fees.

  (U) Total assets.

  (V) Beginning- and end-of-year inventory.

  (W) Royalty income.

  (X) Interest income, including portfolio interest.

  (Y) Rental income, including gross rents.

  (Z) Tax-exempt interest income.

  (AA) Net gain from sales of business property.

  (BB) Other income.

  (CC) Total income.

  (DD) Percentage of stock owned by each shareholder.

  (EE) Percentage of capital ownership of each partner.

  (FF) Principal industrial activity code, including the business description.

  (GG) Consolidated return indicator.

  (HH) Wages, tips, and other compensation.

  (II) Social Security wages.

  (JJ) Deferred wages.

  (KK) Social Security tip income.

  (LL) Total Social Security taxable earnings.

  (MM) From Form 1099-R—Gross distributions from employer-sponsored and individual retirement plans.

  (NN) From Form 3921—

  (1) Date option granted;

  (2) Date option exercised;

  (3) Exercise price paid per share;

  (4) Fair market value per share on exercise date; and

  (5) Number of shares transferred.

  (OO) From Form 6765 (when filed with corporation income tax returns)—

  (1) Indicator that total qualified research expenses is greater than zero, but less than $1 million; greater than or equal to $1 million, but less than $3 million; or, greater than or equal to $3 million;

  (2) Cycle posted; and

  (3) Research tax credit amount to be carried over to a business return, schedule, or form.

  (PP) Total number of documents reported on Form 1096 transmitting Forms 1099—MISC.

  (QQ) Total amount reported on Form 1096 transmitting Forms 1099—MISC.

  (RR) From Form 1125—A, purchases.

  (SS) From Form 1041—

  (1) Interest income;

  (2) Total ordinary dividends;

  (3) Total income;

  (4) Charitable deduction; and

  (5) Taxable income.

  (TT) From Form 1041, Schedule K-1—

  (1) Beneficiary identifying number;

  (2) Beneficiary name;

  (3) Interest income;

  (4) Total ordinary dividends;

  (5) Net short-term capital gain;

  (6) Net long-term capital gain;

  (7) Other portfolio and non-business income;

  (8) Ordinary business income;

  (9) Net rental and real estate income; and

  (10) Other rental income.

  (UU) From Form 1120—

  (1) Cost of goods sold;

  (2) Compensation of officers; and

  (3) Salaries and wages (less employment credits).

  (VV) From Form 1120-REIT—

  (1) Compensation of officers;

  (2) Salaries and wages (less employment credits);

  (3) Total assets;

  (4) Principal Business Activity (PBA) code; and

  (5) Type of real estate investment trust (REIT).

  (WW) From Form 1120-S—

  (1) Cost of goods sold; and

  (2) Salaries and wages (less employment credits).

  (XX) From Form 1120-S, Schedule K-1—

  (1) Ordinary business income (loss);

  (2) Net rental real estate income;

  (3) Other net rental income;

  (4) Interest income;

  (5) Total ordinary dividends;

  (6) Royalties;

  (7) Net short-term capital gain;

  (8) Net long-term capital gain;

  (9) Other income (loss); and

  (10) Current year allocation percentage.

  (YY) From Form 1065—

  (1) Gross receipts or sales less returns and allowances;

  (2) Cost of goods sold; and

  (3) Ordinary dividends.

  (ZZ) From Form 1065, Schedule K-1—

  (1) Publicly-traded partnership indicator;

  (2) Partner's share of nonrecourse, qualified nonrecourse, and recourse liabilities;

  (3) Ordinary business income;

  (4) Net rental real estate income;

  (5) Other net rental income;

  (6) Total guaranteed payments;

  (7) Interest income;

  (8) Total ordinary dividends;

  (9) Dividend equivalents;

  (10) Royalties;

  (11) Net short-term capital gain;

  (12) Net long-term capital gain; and

  (13) Other income.

  (AAA) From Form 3800 Part II (Current Year General Business Credit from Form 6765).

  (BBB) From Form 3800, Part III, Increasing research activities (Form 6765).

  (CCC) Dividends, including ordinary or qualified.

  (iii) With respect to returns filed on behalf of a tax-exempt organization—

  (A) Taxpayer identity information (as defined in section 6103(b)(6) of the Code).

  (B) Activity codes.

  (C) Filing requirement code.

  (D) Monthly corrections of, and additions to, the information described in paragraphs (b)(1)(iii)(A) through (C) of this section.

  (E) From Form 990, Salaries, other compensation, employee benefits.

  (F) From Form 990-PF—

  (1) Compensation of officers, directors, trustees, etc.; and

  (2) Pension plans, employee benefits.

  (G) From Form 990-EZ, Salaries, other compensation, employee benefits.

  (iv) With respect to taxpayers filing information returns relating to health insurance:

  (A) From Form 1095-A—

  (1) Marketplace information;

  (2) Policy issuer's name;

  (3) Recipient's name;

  (4) Recipient's Social Security number;

  (5) Recipient's spouse's name;

  (6) Recipient's spouse's Social Security number;

  (7) Policy start date;

  (8) Policy termination date;

  (9) Covered individual Social Security number;

  (10) Coverage start date;

  (11) Coverage termination date;

  (12) Monthly enrollment premium;

  (13) Monthly second lowest cost silver plan premium;

  (14) Monthly advance payment of premium tax credit;

  (15) Annual premium;

  (16) Annual second lowest cost silver plan premium; and

  (17) Annual advance payment of premium tax credit.

  (B) From Form 1095-B—

  (1) Name;

  (2) Social Security number;

  (3) Date of birth;

  (4) Origin of health coverage;

  (5) Employer name;

  (6) Employer identification number of issuer or other coverage provider;

  (7) Employer address;

  (8) Employer identification number;

  (9) Name control validation;

  (10) Social Security number of covered individuals;

  (11) Date of birth of covered individuals; and

  (12) Coverage by month of covered individuals.

  (C) From Form 1095-C—

  (1) Name of employee;

  (2) Social Security number or other taxpayer identification number of employee;

  (3) Address of employee;

  (4) Name of employer;

  (5) Employer identification number;

  (6) Employer address;

  (7) Offer of coverage code;

  (8) Checkbox for employer provided self-insured coverage;

  (9) Employee required contribution, all 12 months;

  (10) Name control validation;

  (11) Social Security number or other taxpayer identification number of covered individuals; and

  (12) Coverage by month of covered individuals.

  (v) With respect to taxpayers filing information returns related to health savings accounts, from Form 5498-SA—

  (A) Taxpayer identification number;

  (B) Total contributions;

  (C) Fair market value of accounts; and

  (D) Account type checkboxes.

  (2) Subject to the requirements of paragraph (d) of this section and § 301.6103(p)(2)(B)-1, officers or employees of the Social Security Administration to whom the following return information reflected on returns has been disclosed as provided by section 6103(l)(1)(A) or (l)(5) may disclose such information to officers and employees of the Bureau of the Census for necessary purposes described in paragraph (b)(1) of this section:

  (i) From Form SS-4, all information reflected on such form.

  (ii) From Form 1040 (Schedule SE)—

  (A) Taxpayer identifying number of self-employed individual;

  (B) Business activities subject to the tax imposed by chapter 21 of the Code;

  (C) Net earnings from farming;

  (D) Net earnings from nonfarming activities;

  (E) Total net earnings from self-employment; and

  (F) Taxable self-employment income for purposes of chapter 2 of the Code.

  (iii) From Form W-2, and related forms and schedules—

  (A) Social Security number;

  (B) Employer identification number;

  (C) Wages, tips, and other compensation;

  (D) Social Security wages; and

  (E) Deferred wages.

  (iv) Total Social Security taxable earnings.

  (v) Quarters of Social Security coverage.

  (3)(i) Officers or employees of the Internal Revenue Service will disclose the following return information (but not including return information described in section 6103(o)(2)) reflected on returns of corporations with respect to the tax imposed by chapter 1 of the Code to officers and employees of the Bureau of the Census for purposes of, but only to the extent necessary in, developing and preparing, as authorized by law, the Quarterly Financial Report:

  (A) From the business master files of the Internal Revenue Service—

  (1) Taxpayer identity information (as defined in section 6103(b)(6) of the Code), including parent corporation identity information;

  (2) Document code;

  (3) Consolidated return and final return indicators;

  (4) Principal industrial activity code;

  (5) Partial year indicator;

  (6) Annual accounting period;

  (7) Gross receipts less returns and allowances; and

  (8) Total assets.

  (B) From Form SS-4—

  (1) Month and year in which such form was executed;

  (2) Taxpayer identity information (as defined in section 6103(b)(6) of the Code); and

  (3) Principal industrial activity, geographic, firm size, and reason for application codes.

  (C) From Form 1120-REIT—

  (1) Type of REIT; and

  (2) Gross rents from real property.

  (D) From Form 1120F, corporation's method of accounting.

  (E) From Form 1096, total amount reported.

  (ii) Subject to the requirements of paragraph (d) of this section and § 301.6103(p)(2)(B)-1, officers or employees of the Social Security Administration to whom return information reflected on returns of corporations described in paragraph (b)(3)(i)(B) of this section has been disclosed as provided by section 6103(l)(1)(A) or (l)(5) may disclose such information to officers and employees of the Bureau of the Census for a purpose described in paragraph (b)(3)(i) of this section.

  (iii) Return information reflected on employment tax returns disclosed pursuant to paragraphs (b)(1)(ii)(H)(1), (2), (4), (9), or (10) of this section may be used by officers and employees of the Bureau of the Census for the purpose described in and subject to the limitations of paragraph (b)(3)(i) of this section.

  (c) Disclosure of return information reflected on returns of corporations to officers and employees of the Bureau of Economic Analysis.

  (1) As authorized by law for purposes of, but only to the extent necessary in, conducting and preparing statistical analyses, the Internal Revenue Service will disclose to officers and employees of the Bureau of Economic Analysis all return information, regardless of format or medium and including edited information from the Statistics of Income sample, of designated classes or categories of corporations with respect to the tax imposed by chapter 1 of the Internal Revenue Code.

  (2) [Reserved]

  (3) The Internal Revenue Service will disclose the following return information reflected on returns filed by corporations to officers and employees of the Bureau of Economic Analysis:

  (i) From the business master files of the Internal Revenue Service—

  (A) Taxpayer identity information (as defined in section 6103(b)(6)) with respect to corporate taxpayers;

  (B) Business or industry activity codes;

  (C) Filing requirement code; and

  (D) Physical location.

  (ii) From Form SS-4, “Application for Employer Identification Number,” filed by an entity identifying itself on the form as a corporation or a private services corporation—

  (A) Taxpayer identity information (as defined in section 6103(b)(6), including legal, trade, and business name);

  (B) Physical location;

  (C) State or country of incorporation;

  (D) Entity type (corporate only);

  (E) Estimated highest number of employees expected in the next 12 months;

  (F) Principal activity of the business;

  (G) Principal line of merchandise;

  (H) Posting cycle date relative to filing; and

  (I) Document code.

  (iii) From an employment tax return filed by a corporation—

  (A) Taxpayer identity information (as defined in section 6103(b)(6));

  (B) Total compensation reported;

  (C) Taxable wages paid for purposes of Chapter 21 to each employee;

  (D) Master file tax account code (MFT);

  (E) Total number of individuals employed in the taxable period covered by the return;

  (F) Posting cycle date relative to filing;

  (G) Accounting period covered; and

  (H) Document code.

  (iv) From returns of corporate taxpayers, including Form 1120, “U.S. Corporation Income Tax Return,” Form 851, “Affiliations Schedule,” and other business returns, schedules and forms that the Internal Revenue Service may issue—

  (A) Taxpayer identity information (as defined in section 6103(b)(6)), including that of a parent corporation, affiliate, or subsidiary; a shareholder; a foreign corporation of which one or more U.S. shareholders (as defined in section 951(b)) own at least 10% of the voting stock; a foreign trust; and a U.S. agent of a foreign trust;

  (B) Gross sales and receipts;

  (C) Gross income, including life insurance company gross income;

  (D) Gross income from sources outside the U.S.;

  (E) Gross rents from real property;

  (F) Other Gross Rents;

  (G) Total Gross Rents;

  (H) Returns and allowances;

  (I) Percentage of foreign ownership of corporations and trusts;

  (J) Fact of ownership of foreign partnerships;

  (K) Fact of ownership of foreign entity disregarded as a foreign entity;

  (L) Country of the foreign owner;

  (M) Gross value of the portion of the foreign trust owned by filer;

  (N) Country of incorporation;

  (O) Cost of labor, salaries, and wages;

  (P) Total assets;

  (Q) The quantity of certain forms attached that are returns of U.S. persons with respect to foreign disregarded entities, partnerships, and corporations.

  (R) Posting cycle date relative to filing;

  (S) Accounting period covered;

  (T) Master file tax account code (MFT);

  (U) Document code; and

  (V) Principal industrial activity code.

  (d) Procedures and restrictions. (1) Disclosure of return information reflected on returns by officers or employees of the Internal Revenue Service or the Social Security Administration as provided by paragraphs (b) and (c) of this section will be made only upon written request to the Commissioner of Internal Revenue by the Secretary of Commerce describing—

  (i) The particular return information reflected on returns to be disclosed;

  (ii) The taxable period or date to which such return information reflected on returns relates; and

  (iii) The particular purpose for which the return information reflected on returns is to be used, and designating by name and title the officers and employees of the Bureau of the Census or the Bureau of Economic Analysis to whom such disclosure is authorized.

  (2) No officer or employee of the Bureau of the Census or the Bureau of Economic Analysis to whom return information reflected on returns is disclosed pursuant to the provisions of paragraph (b) or (c) of this section may disclose such information to any person, other than, pursuant to section 6103(e)(1), the taxpayer to whom such return information reflected on returns relates or other officers or employees of such bureau whose duties or responsibilities require such disclosure for a purpose described in paragraph (b) or (c) of this section, except in a form that cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. If the Internal Revenue Service determines that the Bureau of the Census or the Bureau of Economic Analysis, or any officer or employee thereof, has failed to, or does not, satisfy the requirements of section 6103(p)(4) of the Code or regulations in this part or published procedures (see § 601.601(d)(2) of this chapter), the Internal Revenue Service may take such actions as are deemed necessary to ensure that such requirements are or will be satisfied, including suspension of disclosures of return information reflected on returns otherwise authorized by section 6103(j)(1) and paragraph (b) or (c) of this section, until the Internal Revenue Service determines that such requirements have been or will be satisfied.

  (3) All projects using returns or return information disclosed to the Bureau of Census under this section must be approved by the Internal Revenue Service Director of Statistics of Income, the Director's successor, or the Director's delegate, prior to the release of such information.

  (4) In its sole discretion, the Internal Revenue Service may authorize the use of the Bureau of Census's disclosure review processes prior to any public disclosure by the Bureau of Census of a project using information provided pursuant to this section. Any Bureau of Census disclosure review process authorized under this paragraph (d)(4) must ensure that all releases meet or exceed all requirements set by the Internal Revenue Service for protecting the confidentiality of returns and return information. Additionally, in its sole discretion, the Internal Revenue Service Statistics of Income Disclosure Review Board may review a Bureau of Census project using information provided pursuant to this section prior to disclosure of that project to the public to ensure that any proposed releases meet or exceed all requirements set by the Internal Revenue Service for protecting the confidentiality of returns and return information. This review requirement may be imposed at any stage of the project.

  (e) Applicability date. This section applies to disclosures of return information made on or after November 26, 2024.

• Treas. Reg. §301.6103(j)(1)-1(a)General rule. Show full text ▾ Collapse ▴

  General rule. Pursuant to the provisions of section 6103(j)(1) of the Internal Revenue Code and subject to the requirements of paragraph (d) of this section, officers or employees of the Internal Revenue Service will disclose return information (as defined by section 6103(b)(2) but not including return information described in section 6103(o)(2)) reflected on returns to officers and employees of the Department of Commerce to the extent, and for such purposes as may be, provided by paragraphs (b) and (c) of this section. Further, in the case of any disclosure of return information reflected on returns so provided by paragraphs (b) and (c) of this section, the tax period or accounting period to which such information relates will also be disclosed. “Return information reflected on returns” includes, but is not limited to, information on returns, information derived from processing such returns, and information derived from the Social Security Administration and other sources for the purposes of establishing and maintaining taxpayer information relating to returns. To the extent a particular form, schedule, or other document filed with the Internal Revenue Service is referenced in this section, such information shall continue to be disclosable pursuant to this section even if subsequently reported in a substantially similar format or on a substantially similar document filed with the Internal Revenue Service.

• Treas. Reg. §301.6103(j)(1)-1(b)Disclosure of return information reflected on returns to officers and employees of the Bureau of the Census. Show full text ▾ Collapse ▴

  Disclosure of return information reflected on returns to officers and employees of the Bureau of the Census. (1) Officers or employees of the Internal Revenue Service will disclose the following return information reflected on returns to officers and employees of the Bureau of the Census for purposes of, but only to the extent necessary in, the structuring of censuses and national economic accounts and conducting related statistical activities authorized by law.

• Treas. Reg. §301.6103(j)(1)-1(c)Disclosure of return information reflected on returns of corporations to officers and employees of the Bureau of Economic Analysis. Show full text ▾ Collapse ▴

  Disclosure of return information reflected on returns of corporations to officers and employees of the Bureau of Economic Analysis.

  (1) As authorized by law for purposes of, but only to the extent necessary in, conducting and preparing statistical analyses, the Internal Revenue Service will disclose to officers and employees of the Bureau of Economic Analysis all return information, regardless of format or medium and including edited information from the Statistics of Income sample, of designated classes or categories of corporations with respect to the tax imposed by chapter 1 of the Internal Revenue Code.

  (2) [Reserved]

  (3) The Internal Revenue Service will disclose the following return information reflected on returns filed by corporations to officers and employees of the Bureau of Economic Analysis:

• Treas. Reg. §301.6103(j)(1)-1(d)Procedures and restrictions. Show full text ▾ Collapse ▴

  Procedures and restrictions. (1) Disclosure of return information reflected on returns by officers or employees of the Internal Revenue Service or the Social Security Administration as provided by paragraphs (b) and (c) of this section will be made only upon written request to the Commissioner of Internal Revenue by the Secretary of Commerce describing—

• Treas. Reg. §301.6103(j)(1)-1(e)Applicability date. Show full text ▾ Collapse ▴

  Applicability date. This section applies to disclosures of return information made on or after November 26, 2024.

• Treas. Reg. §301.6103(j)(1)-1(i)§301.6103(j)(1)-1(i) Show full text ▾ Collapse ▴

  The particular return information reflected on returns to be disclosed;

  (ii) The taxable period or date to which such return information reflected on returns relates; and

  (iii) The particular purpose for which the return information reflected on returns is to be used, and designating by name and title the officers and employees of the Bureau of the Census or the Bureau of Economic Analysis to whom such disclosure is authorized.

  (2) No officer or employee of the Bureau of the Census or the Bureau of Economic Analysis to whom return information reflected on returns is disclosed pursuant to the provisions of paragraph (b) or (c) of this section may disclose such information to any person, other than, pursuant to section 6103(e)(1), the taxpayer to whom such return information reflected on returns relates or other officers or employees of such bureau whose duties or responsibilities require such disclosure for a purpose described in paragraph (b) or (c) of this section, except in a form that cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. If the Internal Revenue Service determines that the Bureau of the Census or the Bureau of Economic Analysis, or any officer or employee thereof, has failed to, or does not, satisfy the requirements of section 6103(p)(4) of the Code or regulations in this part or published procedures (see § 601.601(d)(2) of this chapter), the Internal Revenue Service may take such actions as are deemed necessary to ensure that such requirements are or will be satisfied, including suspension of disclosures of return information reflected on returns otherwise authorized by section 6103(j)(1) and paragraph (b) or (c) of this section, until the Internal Revenue Service determines that such requirements have been or will be satisfied.

  (3) All projects using returns or return information disclosed to the Bureau of Census under this section must be approved by the Internal Revenue Service Director of Statistics of Income, the Director's successor, or the Director's delegate, prior to the release of such information.

  (4) In its sole discretion, the Internal Revenue Service may authorize the use of the Bureau of Census's disclosure review processes prior to any public disclosure by the Bureau of Census of a project using information provided pursuant to this section. Any Bureau of Census disclosure review process authorized under this paragraph (d)(4) must ensure that all releases meet or exceed all requirements set by the Internal Revenue Service for protecting the confidentiality of returns and return information. Additionally, in its sole discretion, the Internal Revenue Service Statistics of Income Disclosure Review Board may review a Bureau of Census project using information provided pursuant to this section prior to disclosure of that project to the public to ensure that any proposed releases meet or exceed all requirements set by the Internal Revenue Service for protecting the confidentiality of returns and return information. This review requirement may be imposed at any stage of the project.

• Treas. Reg. §301.6103(j)(1)-1(v)Quarters of Social Security coverage. Show full text ▾ Collapse ▴

  Quarters of Social Security coverage.

  (3)(i) Officers or employees of the Internal Revenue Service will disclose the following return information (but not including return information described in section 6103(o)(2)) reflected on returns of corporations with respect to the tax imposed by chapter 1 of the Code to officers and employees of the Bureau of the Census for purposes of, but only to the extent necessary in, developing and preparing, as authorized by law, the Quarterly Financial Report:

  (A) From the business master files of the Internal Revenue Service—

  (1) Taxpayer identity information (as defined in section 6103(b)(6) of the Code), including parent corporation identity information;

  (2) Document code;

  (3) Consolidated return and final return indicators;

  (4) Principal industrial activity code;

  (5) Partial year indicator;

  (6) Annual accounting period;

  (7) Gross receipts less returns and allowances; and

  (8) Total assets.

  (B) From Form SS-4—

  (1) Month and year in which such form was executed;

  (2) Taxpayer identity information (as defined in section 6103(b)(6) of the Code); and

  (3) Principal industrial activity, geographic, firm size, and reason for application codes.

  (C) From Form 1120-REIT—

  (1) Type of REIT; and

  (2) Gross rents from real property.

  (D) From Form 1120F, corporation's method of accounting.

  (E) From Form 1096, total amount reported.

  (ii) Subject to the requirements of paragraph (d) of this section and § 301.6103(p)(2)(B)-1, officers or employees of the Social Security Administration to whom return information reflected on returns of corporations described in paragraph (b)(3)(i)(B) of this section has been disclosed as provided by section 6103(l)(1)(A) or (l)(5) may disclose such information to officers and employees of the Bureau of the Census for a purpose described in paragraph (b)(3)(i) of this section.

  (iii) Return information reflected on employment tax returns disclosed pursuant to paragraphs (b)(1)(ii)(H)(1), (2), (4), (9), or (10) of this section may be used by officers and employees of the Bureau of the Census for the purpose described in and subject to the limitations of paragraph (b)(3)(i) of this section.

• Treas. Reg. §301.6103(j)(5)-1Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture Show full text ▾ Collapse ▴

  (a) General rule. Pursuant to the provisions of section 6103(j)(5) of the Internal Revenue Code and subject to the requirements of paragraph (c) of this section, officers or employees of the Internal Revenue Service will disclose return information reflected on returns to officers and employees of the Department of Agriculture to the extent, and for such purposes, as may be provided by paragraph (b) of this section. “Return information reflected on returns” includes, but is not limited to, information on returns, information derived from processing such returns, and information derived from other sources for the purposes of establishing and maintaining taxpayer information relating to returns.

  (b) Disclosure of return information reflected on returns to officers and employees of the Department of Agriculture. (1) Officers or employees of the Internal Revenue Service will disclose the following return information reflected on returns described in this paragraph (b) for individuals, partnerships and corporations with agricultural activity, as determined generally by industry code classification or the filing of returns for such activity, to officers and employees of the Department of Agriculture for purposes of, but only to the extent necessary in, structuring, preparing, and conducting, as authorized by chapter 55 of title 7, United States Code, the census of agriculture.

  (2) From Form 1040 “U.S. Individual Income Tax Return”, Form 1041 “U.S. Income Tax Return for Estates and Trusts”, Form 1065 “U.S. Return of Partnership Income” and Form 1065-B “U.S. Return of Income for Electing Large Partnerships” (Schedule F)—

  (i) Taxpayer identity information (as defined in section 6103(b)(6) of the Internal Revenue Code);

  (ii) Spouse's Social Security Number;

  (iii) Annual accounting period;

  (iv) Principal Business Activity (PBA) code;

  (v) Taxable cooperative distributions;

  (vi) Income from custom hire and machine work;

  (vii) Gross income;

  (viii) Master File Tax (MFT) code;

  (ix) Document Locator Number (DLN);

  (x) Cycle posted;

  (xi) Final return indicator;

  (xii) Part year return indicator; and

  (xiii) Taxpayer telephone number.

  (3) From Form 943, “Employer's Annual Tax Return for Agricultural Employees”—

  (i) Taxpayer identity information;

  (ii) Annual accounting period;

  (iii) Total wages subject to Medicare taxes;

  (iv) MFT code;

  (v) DLN;

  (vi) Cycle posted;

  (vii) Final return indicator; and

  (viii) Part year return indicator.

  (4) From Form 1120 series, “U.S. Corporation Income Tax Return”—

  (i) Taxpayer identity information;

  (ii) Annual accounting period;

  (iii) Gross receipts less returns and allowances;

  (iv) PBA code;

  (v) MFT Code;

  (vi) DLN;

  (vii) Cycle posted;

  (viii) Final return indicator;

  (ix) Part year return indicator; and

  (x) Consolidated return indicator.

  (5) From Form 1065 series, “U.S. Return of Partnership Income”—

  (i) Taxpayer identity information;

  (ii) Annual accounting period;

  (iii) PBA code;

  (iv) Gross receipts less returns and allowances;

  (v) Net farm profit (loss);

  (vi) MFT code;

  (vii) DLN;

  (viii) Cycle posted;

  (ix) Final return indicator; and

  (x) Part year return indicator.

  (c) Procedures and Restrictions. (1) Disclosure of return information reflected on returns by officers or employees of the Internal Revenue Service as provided by paragraph (b) of this section will be made only upon written request designating, by name and title, the officers and employees of the Department of Agriculture to whom such disclosure is authorized, to the Commissioner of Internal Revenue by the Secretary of Agriculture and describing—

  (i) The particular return information reflected on returns for disclosure;

  (ii) The taxable period or date to which such return information reflected on returns relates; and

  (iii) The particular purpose for the requested return information reflected on returns.

  (2)(i) No such officer or employee to whom the Internal Revenue Service discloses return information reflected on returns pursuant to the provisions of paragraph (b) of this section shall disclose such information to any person, other than the taxpayer to whom such return information reflected on returns relates or other officers or employees of the Department of Agriculture whose duties or responsibilities require such disclosure for a purpose described in paragraph (b)(1) of this section, except in a form that cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.

  (ii) If the Internal Revenue Service determines that the Department of Agriculture, or any officer or employee thereof, has failed to, or does not, satisfy the requirements of section 6103(p)(4) of the Internal Revenue Code or regulations or published procedures, the Internal Revenue Service may take such actions as are deemed necessary to ensure that such requirements are or will be satisfied, including suspension of disclosures of return information reflected on returns otherwise authorized by section 6103(j)(5) and paragraph (b) of this section, until the Internal Revenue Service determines that such requirements have been or will be satisfied.

  (d) Effective date. This section is applicable on February 22, 2006.

• Treas. Reg. §301.6103(j)(5)-1(a)General rule. Show full text ▾ Collapse ▴

  General rule. Pursuant to the provisions of section 6103(j)(5) of the Internal Revenue Code and subject to the requirements of paragraph (c) of this section, officers or employees of the Internal Revenue Service will disclose return information reflected on returns to officers and employees of the Department of Agriculture to the extent, and for such purposes, as may be provided by paragraph (b) of this section. “Return information reflected on returns” includes, but is not limited to, information on returns, information derived from processing such returns, and information derived from other sources for the purposes of establishing and maintaining taxpayer information relating to returns.

• Treas. Reg. §301.6103(j)(5)-1(b)Disclosure of return information reflected on returns to officers and employees of the Department of Agriculture. Show full text ▾ Collapse ▴

  Disclosure of return information reflected on returns to officers and employees of the Department of Agriculture. (1) Officers or employees of the Internal Revenue Service will disclose the following return information reflected on returns described in this paragraph (b) for individuals, partnerships and corporations with agricultural activity, as determined generally by industry code classification or the filing of returns for such activity, to officers and employees of the Department of Agriculture for purposes of, but only to the extent necessary in, structuring, preparing, and conducting, as authorized by chapter 55 of title 7, United States Code, the census of agriculture.

  (2) From Form 1040 “U.S. Individual Income Tax Return”, Form 1041 “U.S. Income Tax Return for Estates and Trusts”, Form 1065 “U.S. Return of Partnership Income” and Form 1065-B “U.S. Return of Income for Electing Large Partnerships” (Schedule F)—

• Treas. Reg. §301.6103(j)(5)-1(c)Procedures and Restrictions. Show full text ▾ Collapse ▴

  Procedures and Restrictions. (1) Disclosure of return information reflected on returns by officers or employees of the Internal Revenue Service as provided by paragraph (b) of this section will be made only upon written request designating, by name and title, the officers and employees of the Department of Agriculture to whom such disclosure is authorized, to the Commissioner of Internal Revenue by the Secretary of Agriculture and describing—

• Treas. Reg. §301.6103(j)(5)-1(d)Effective date. Show full text ▾ Collapse ▴

  Effective date. This section is applicable on February 22, 2006.