IRS Privacy Policy
The IRS privacy policy was substantially rewritten and expanded. Most of the additions restate existing legal protections and disclosure rules (Privacy Act, Paperwork Reduction Act, Code section 6103) rather than granting the IRS new rights. However, three changes are worth knowing about: the IRS now explicitly discloses a long list of third parties and government agencies it can share your tax information with (courts, states, Congress, foreign governments under tax treaties, law enforcement/intelligence agencies); it discloses for the first time that it uses AI for fraud detection, compliance, and administrative functions; and it adds a policy for recording meetings where simply staying on the call counts as your consent to be recorded.
Long list of third parties your tax data can be shared with is now spelled out
The IRS added a detailed list showing that your tax information can be given to many outside parties: the Department of Justice, state and local governments, Congress, child support agencies, other federal agencies checking benefit eligibility, foreign governments under tax treaties, and law enforcement or intelligence agencies fighting terrorism. This sharing was already allowed under existing tax law (Section 6103), so it's not a new legal power — but it's the first time this document tells you the full scope of who can see your data.
“we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or territories to carry out their tax laws”
IRS now discloses it uses AI for fraud detection and compliance
The IRS added a new statement that it uses artificial intelligence to help with fraud detection, compliance checks, and administrative decisions about your account. The policy says a human still reviews decisions that affect your rights or benefits, but your data is now being processed by automated systems in ways it wasn't described as being before.
“We use artificial intelligence (AI) to automate or assist with certain services, compliance activities, fraud detection, and administrative functions.”
Meeting recordings: staying on the call counts as your consent
The IRS can now record meetings with you, and instead of asking you to actively agree, it treats you staying on the call as your consent. If you don't want to be recorded, you have to notice the notification and leave the meeting yourself.
“By joining and staying in the recorded meeting, you consent to the recording. To opt out of recording, you may leave a recorded meeting.”
What you can do — If you're told an online meeting with the IRS is being recorded and you don't want that, leave the meeting rather than staying on the call.
All personal information you provide to us is voluntary. We may collect personal information about you (such as name, email address, Social Security number or other unique identifier) only if you specifically and knowingly provide it to us. We will use your information to process requests for certain services or information. Providing your information is generally voluntary, but if it is not provided, we might not be able to process your transaction. When information is required, we will let you know before we collect it. We publish specific information on records the IRS may collect in the IRS Privacy Act System of Records Notices on the U.S. Department of the Treasury System of Records Notices page.
We collect PII and other information only as necessary to administer our programs under the authority of the Internal Revenue Code and the protections of the Code and the Privacy Act. The information you provide will be used only for that purpose. We do not sell the information collected at this site or any other information we collect. You do not have to give us personal information to visit our website. For more information on authority, visit The agency, its mission and statutory authority page. We publish specific information on the purpose and authority for records the IRS may collect in the IRS Privacy Act System of Records Notices on the U.S. Department of the Treasury System of Records Notices page.
The IRS added a direct statement that it does not sell any personal information it collects. This is a new, consumer-favorable commitment.
Throughout our website, we will let you know if the information we ask you to provide is voluntary or required. By providing your personal information, you give us consent to use the information only for the purpose for which it was collected. We describe those purposes when we collect information. We will ask for your consent before using the information you provide for any secondary purpose other than those required by federal law. We will disclose your information only authorized by law and as listed in the routine uses published in the IRS Privacy Act System of Records Notices on the U.S. Department of the Treasury System of Records Notices page.
We use artificial intelligence (AI) to automate or assist with certain services, compliance activities, fraud detection, and administrative functions. We evaluate AI systems through established privacy, security, and risk management processes consistent with federal law and regulatory guidance, including applicable privacy, civil liberties, and cybersecurity requirements. AI does not replace human judgment in decisions affecting taxpayer rights, benefits, or obligations. AI operates under human oversight that preserves established review and appeal processes that preserve your due process protections. Your information remains protected when used in AI-supported processes, as required by the Privacy Act and federal tax confidentiality laws, including 26 U.S.C. § 6103. AI may use your information only for authorized purposes.
The IRS now states it uses artificial intelligence to help with services, compliance checks, fraud detection, and administrative tasks, while claiming humans still make the final decisions and review/appeal rights are preserved.
We protect your information in a secure and readily accessible environment. We also monitor network traffic to identify unauthorized attempts to upload or change information or otherwise cause damage to the web service. We focus on web site security so that this service remains available to you and other visitors. No attempts are made to identify individual users unless illegal behavior is suspected. For more information on security, visit our Security of your information page.
The various inquiries made of individuals by the IRS during tax administration are part of a single process. Rather than include the same Privacy Act notice information in many forms or letters that are repeated contacts with the same individual about the same situation, the IRS has adopted an "umbrella" approach where the first contact of a series includes a notice that the individual may keep and that would apply to all future inquiries related to that situation. This approach spares the recipient from receiving repetitious and unnecessary identical notices.
Disclosure, Privacy Act, and Paperwork Reduction Act Notice
The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information, we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.
This notice applies to all records and other material (in paper or electronic format) you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.
Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number or email address.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form, or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.
Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or territories to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
A large new section spells out, for the first time in this document, the many government bodies and other parties your tax return information can be disclosed to under existing law, including the Department of Justice, state and local governments, congressional committees, child support agencies, foreign governments under tax treaties, and law enforcement/intelligence agencies for counterterrorism purposes.
Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.
We welcome comments on forms
We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.
If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments through IRS.gov/formscomments. Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR6526, Washington, DC 20224. Don't send your return to this address. Instead, see the addresses at the end of these instructions.
Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.
Estimates of taxpayer burden
The following table shows burden estimates based on current statutory requirements as of November 2023 for taxpayers filing a 2023 Form 1040 or 1040SR tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax return preparation software costs. While these estimates don't include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.
Reported time and cost burdens are national averages and don't necessarily reflect a "typical" case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040 or 1040SR is 13 hours, with an average cost of $270 per return. This average includes all associated forms and schedules, across all tax return preparation methods and taxpayer activities.
A large informational section was added explaining your legal rights and obligations when the IRS asks for information, plus a table estimating how many hours and dollars taxpayers spend preparing returns. This is background/statutory information, not a new obligation or risk.
Within this estimate, there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 9 hours and $150, while business taxpayers are expected to have an average burden of about 24 hours and $560. Similarly, tax return preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.
For more information on taxpayer burden see Pub. 5743. If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms.
Estimated average taxpayer burden (in hours) for individuals by activity | Type of taxpayer | Percentage of returns | Total time\ | Record-keeping | Tax planning | Form completion and submission | All other | Average cost (dollars)\\ | | --- | --- | --- | --- | --- | --- | --- | --- | | All taxpayers | 100% | 13 | 6 | 2 | 4 | 1 | $270 | | Nonbusiness taxpayers\\\ | 72% | 9 | 3 | 1 | 3 | 1 | $150 | | Business taxpayers\\* | 28% | 24 | 12 | 4 | 6 | 2 | $560 |
*Detail may not add to total time due to rounding.
\\Dollars rounded to the nearest $10.
\\*You are considered a "business" filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are considered a "nonbusiness" filer if you don't file any of those schedules or forms with Form 1040 or 1040-SR.
The IRS is committed to protecting the privacy rights of America's taxpayers. These rights are protected by the Internal Revenue Code, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. We document much of our internal policy on these laws in Internal Revenue Manual 10.5, Privacy and Information Protection, and IRM 11.3, Disclosure of Official Information.
The law requires the IRS to protect your information, and you do not need to take any action or make a special request for us to protect your confidentiality. The IRS may not disclose tax returns or return information unless authorized by law. We monitor all accesses, with any unauthorized access subject to criminal and civil penalties.
The Senior Agency Official for Privacy (SAOP), as mandated by OMB M-16-24, has overall responsibility and accountability for ensuring the agency's implementation of information privacy protections, including the agency's full compliance with federal laws, regulations, and policies relating to information privacy. The SAOP for the IRS is positioned at the Department of Treasury.
The policy now names the Treasury Department official responsible for overseeing IRS privacy compliance, for transparency purposes.
We protect your privacy in online and in-person meetings just as we do with all other interactions. We make sure we authenticate all attendees' identity, their authorization to be in the meeting, and their need to know. The IRS might need to record a meeting you attend, with your consent. Designated IRS hosts may record meetings. If we do so, we will notify all participants we are recording. By joining and staying in the recorded meeting, you consent to the recording. To opt out of recording, you may leave a recorded meeting. If this is an in-person meeting about your tax account, we follow IRC 7521(a). In such a meeting, you may request to record, with prior notice to the IRS, and the IRS may also record. All such recordings become federal records, which we protect and keep following federal privacy, security, and records requirements. If we use a third-party application or service, we still protect your privacy. Our agreement with that vendor requires that IRS privacy policies apply and override those of the application or service. For more detailed information, please refer to these Internal Revenue Manual sections:
New language explains that IRS staff may record online or in-person meetings with you. For online meetings, simply staying in the meeting after being told it's being recorded counts as your consent; you must leave the meeting to opt out.
The IRS now states that if it uses outside apps or services, its own privacy rules override that vendor's policies, which is a protective clarification for users.
• 10.5.1.6.14.2, Recordings in the Workplace • 10.5.1.6.15, Contractors • 10.5.1.6.18.2, Online Meeting Tools • 4.10.3.4.7, Requests to Audio Record Interviews • 5.1.12.3, Taxpayer Recording of Interviews • 25.5.5.4.4, Right to Make an Audio Recording of the Proceeding
ALSO IN THIS CHANGE, NOT TIED TO ONE PASSAGE
- − REMOVEDRemoved leftover 'AI-assisted content' header
A short header line that appeared to be a stray content tag was removed and replaced with the substantive opening paragraph. This is a cosmetic cleanup, not a policy change.
**AI-assisted content** verified by the IRS