{"id":353966,"date":"2022-08-19T07:44:43","date_gmt":"2022-08-19T12:44:43","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax\/federal-taxes\/tax-return-confidentiality-and-disclosure-laws.html"},"modified":"2026-03-24T15:46:17","modified_gmt":"2026-03-24T20:46:17","slug":"tax-return-confidentiality-and-disclosure-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax\/federal-taxes\/tax-return-confidentiality-and-disclosure-laws.html","title":{"rendered":"Tax Return Confidentiality and Disclosure Laws"},"content":{"rendered":"\n
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Tax Return Confidentiality and Disclosure Laws<\/h1>\n\n
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\n By Christie Nicholson, J.D.<\/a> | Legally reviewed by Catherine Hodder, Esq.<\/a>\n | Last updated\n
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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n\n\n

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Key Takeaways<\/h2>\n

The IRS<\/span> and tax preparers<\/span> must keep a taxpayer<\/span>\u2019s financial records, tax return<\/span>, and identifying data private absent a court order<\/span> or government audit. However, there are certain instances where the taxpayer<\/span> must share their tax return<\/span> information<\/span>, such as a divorce proceeding or civil litigation.<\/p>\n\n <\/div>\n <\/div>\n<\/div>\n\n\n

Tax returns<\/span> contain a great deal of personal information. If somebody had access to your income <\/span>tax return<\/span><\/a>, they would learn about a lot more than just your annual earnings. This is why it\u2019s crucial that you maintain confidentiality when it comes to your tax records. Unfortunately, there are situations in which you have no control over this.\u00a0<\/p>\n

Imagine that your ex-spouse had access to your retirement account information. There\u2019s no telling what they could do with that information. The same is true if you learn that your accountant shared your private, personal information with a stranger. Not only does this expose you to\u00a0identity theft<\/span><\/a>, but it can also lead to long-term problems.<\/p>\n

Federal law<\/span><\/a> requires the IRS<\/span> to keep tax returns<\/span>\u00a0confidential<\/a>. The agency cannot use taxpayers<\/span>\u2019 private information for any purpose other than tax administration<\/span>. The IRS<\/span> also has rules in place to prevent the unauthorized disclosure<\/span> of information by tax return<\/span> preparers<\/span>.<\/p>\n

This article explores and explains the IRS<\/span> tax return<\/span> confidentiality rules and what this means for individual taxpayers<\/span>. We will also discuss real-world problems arising from breaches of this confidentiality and how your tax attorney<\/a> can help if this happens to you.<\/p>\n

Common Scenarios Where Your Taxpayer<\/span> Data<\/span> Is at Risk<\/h2>\n

Whether you prepare your own taxes<\/a> or hire someone to do it for you, it\u2019s hard to imagine anybody getting their hands on your private information. It happens more often than it should and can result in devastating consequences.<\/p>\n

It\u2019s one thing for someone to disclose a taxpayer<\/span>\u2019s name<\/span>, but another entirely for them to share your taxpayer<\/span> identification number<\/span> and personal financial data. All it takes is for one disgruntled employee at a government agency<\/span> to take pictures of your Social Security number for you to end up the victim of taxpayer<\/span> identity<\/span> theft<\/span><\/a>.<\/p>\n

The same thing is true if your ex-spouse gets a copy of your most recent tax return<\/span><\/a> in an effort to get more child support<\/span>. One way to protect yourself is to recognize some of the situations in which your taxpayer<\/span> information is at risk.<\/p>\n

Some of the more common scenarios where this may happen include the following:<\/p>\n