IRS Form 14258, Authorization for Disclosure of Tax Information, lets you give the IRS written permission to share specified tax records with a third party you name — a tax professional, a family member, a financial institution, or another person you choose. It opens a disclosure window for a defined scope and period. It does not appoint that person to represent you, argue your case, or take any action on your account.
When to Use Form 14258 Instead of Form 8821 or Form 2848
The IRS uses several authorization forms, and they are not interchangeable. Use Form 14258 when the IRS has specifically directed you to complete it, typically during an examination, a collection case, or another procedural interaction where a narrower disclosure authorization fits the situation.
If you weren’t handed Form 14258 by an IRS employee and you’re choosing on your own, the other two options usually apply:
- Form 8821, Tax Information Authorization, is the IRS’s standard disclosure form. Like Form 14258, it lets a third party inspect or receive your tax information, and it has its own dedicated filing procedures.
- Form 2848, Power of Attorney and Declaration of Representative, goes further. It authorizes someone to act on your behalf — respond to notices, negotiate, sign agreements. Use it when you need representation, not just information sharing.
If an IRS letter or agent pointed you to Form 14258, use that form. Substituting Form 8821 or Form 2848 in that context can slow down whatever case prompted the request.
How to Fill Out Form 14258
The form has five sections. Complete every section that applies to you. For any section that doesn’t apply, write “N/A” rather than leaving it blank. Blank fields are one of the most common reasons an authorization gets rejected or held up.
Taxpayer identification. Enter your full legal name, current mailing address, and taxpayer identification number — your Social Security number for an individual, or the Employer Identification Number for a business. Check the number twice. A single transposed digit means the authorization won’t match the IRS’s records for your account.
Recipient details. Give the full name and address of the person or organization you’re authorizing. This has to be the party who will actually contact the IRS or receive the disclosed records; a firm name where an individual should appear, or vice versa, creates a mismatch.
Scope of disclosure. Specify what you’re authorizing the IRS to share. Identify the tax form (Form 1040, Form 941, and so on) and the tax years or periods covered. Be precise. A narrow scope protects you from unintended disclosure of records you didn’t mean to release.
Duration of authorization. Say whether the authorization runs to a specific expiration date or stays in effect until you revoke it. An expiration date is generally the safer choice. It prevents the authorization from sitting open after you no longer need it.
Signature and date. Sign and date the form. An unsigned Form 14258 is invalid. If you’re signing for a business, you must be authorized to act for that entity.
How to Submit Form 14258 and Keep a Copy
Submission depends on why you’re filing. If the IRS sent you Form 14258 as part of an audit, collection matter, or other case, return it to the employee or office that requested it. The correspondence you received should list a return address or fax number. For general tax information authorizations submitted on your own, the IRS accepts authorization forms by fax or mail at addresses organized by the state where you live and the type of tax involved.
Keep a signed copy for yourself. A reasonable practice is to hold the copy for as long as the authorization is active, and for about four years after it expires or is revoked, which lines up with the IRS’s general recommendation for retaining employment tax records.
How to Revoke the Authorization
You can cancel a Form 14258 authorization at any time. Send a written revocation to the IRS office that processed the original form. Include your name, your taxpayer identification number, the name of the authorized third party, and a clear statement that you are revoking the authorization. Once the IRS processes the revocation, it will stop sharing the specified information with that party.
If you set an expiration date on the original form, you don’t need to do anything. The authorization ends on that date on its own.
Not to Be Confused With the Worker Classification Form
Form 14258 is sometimes described online as a questionnaire for classifying household or domestic workers. That description belongs to a different form — Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding.1Internal Revenue Service. Independent Contractor (Self-Employed) or Employee If you need the IRS to decide whether someone working in your home is an employee or an independent contractor, Form SS-8 is what you file, not Form 14258.