Guide to Consent Forms for 1040 Series Filers




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Guide to Consent Forms for 1040 Series Filers
Generally, for purposes of Form 1040 filers, all paper consent forms must be on 8 ½ by 11 inch or larger paper and printed in 12 point font. For electronic consent forms please refer to Rev. Proc. 2008-35, section 5.
In addition, consent forms must be contained in a separate written document. However, consent forms may be provided as attachments to an engagement letter. A consent to disclose tax return information may not be combined with a consent to use tax return information, although a consent authorizing multiple disclosures or a consent authorizing multiple uses may be contained within a single written document. Rev. Proc. 2008-35, section 6 for examples.
Basically, for purposes of individual clients, there are seven different types of situations requiring the taxpayer's prior written consent for purposes of disclosing or using a tax return information. The six of the sample consent forms described below involve disclosures which are either: domestic or foreign; includes or excludes taxpayer's SSN; for tax or non-tax preparation services. Finally, there is one sample form involving consents for policyholders to use their client's tax return information.
The sample forms identified in the following are found on the CAMICO Members-only Site (www.camico.com) in the Reference Library under “Alert Documents” and “IRC Sec. 7216 Client Consents.”
Consents to Disclose Information
For Tax Return Prep or Auxiliary Services
Form 1ADomestic disclosure for purposes of providing tax return preparation services; e.g., outsourcing. Applies to situations where consent is required to disclose tax return information within the United States, its territories or possessions for purposes of tax return preparation or performance of auxiliary services.
Form 1BForeign disclosure, not including taxpayer's SSN, for purposes of providing tax return preparation services; e.g., outsourcing. Applies to situations where consent is required to disclose tax return information outside of the United States, its territories and possessions for purposes of tax return preparation or performance of auxiliary services. The disclosure does not include the taxpayer’s social security number.
Form 1CForeign disclosure, including taxpayer's SSN, for purposes of providing tax return preparation services; e.g., outsourcing. Applies to situations where consent is required to disclose tax return information outside of the United States, its territories and possessions for purposes of tax return preparation or performance of auxiliary services. The disclosure may include the taxpayer’s social security number. Note that both the tax return preparer located within and outside the United States must maintain adequate data protection safeguards at the time the consent is obtained and when making the disclosure.

For Purposes Other Than Tax Return Prep
Form 2ADomestic disclosure for purposes of providing non-tax services; e.g., releasing tax information to client's banker or mortgage broker. Applies to situations where consent is required to disclose tax return information within the United States, its territories or possessions for purposes other than tax return preparation or performance of auxiliary services.
Form 2BForeign disclosure, not including taxpayer's SSN, for purposes of providing non-tax services. Applies to situations where consent is required to disclose tax return information outside of the United States, its territories and possessions for purposes other than tax return preparation or performance of auxiliary services. The disclosure does not include the taxpayer’s social security number.
Form 2CForeign disclosure, including taxpayer's SSN, for purposes of providing non-tax services. Applies to situations where consent is required to disclose tax return information outside of the United States, its territories and possessions for purposes other than tax return preparation or performance of auxiliary services. The disclosure may include the taxpayer’s social security number. Note that both the tax return preparer located within and outside the United States must maintain adequate data protection safeguards at the time the consent is obtained and when making the disclosure.
Consent to Use Information
Form 3AConsent to use tax return information. Applies to situations where consent is required to use tax return information; e.g., for purposes of mailing newsletters, press releases, published articles, and upcoming seminar, webinar, and webcast announcements, as well as other firm announcements.
The sample forms identified in the preceding are found on the CAMICO Members-only Site (www.camico.com) in the Reference Library under “Alert Documents” and “IRC Sec. 7216 Client Consents.”


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