For U.S. federal tax returns, the default is confidentiality: the IRS generally may not disclose your return or related tax information unless you authorize it or a law permits it. That protection has specific exceptions, so it does not mean that only you can ever see the information. Who may receive it depends on the recipient, purpose, information requested, and applicable authorization or statute. State tax returns are governed separately by state law.
What federal tax privacy protects
Internal Revenue Code §6103 generally treats federal returns and “return information” held by the IRS as confidential. Return information can include data the IRS obtains or creates in connection with administering tax law; it is not limited to the filed return itself. The statute also sets out circumstances in which disclosure is authorized. The current text of §6103, effective September 14, 2026, is the controlling source for the details of those exceptions.
The IRS summarizes the default this way: “Taxpayers have the right to expect that any information they provide to the IRS will not be disclosed unless authorized by the taxpayer or by law.” This is a rule against unauthorized disclosure, not a promise that financial facts are unknowable. A lender, for example, may ask you to provide a return or transcript yourself, and a third party may already hold information about your finances independently of the IRS.
Who can receive your federal return information?
| Recipient or route | What permits access | What the permission does—and does not—mean |
|---|---|---|
| You or someone you designate | Your authorization, such as Form 8821, Form 2848, or a limited authorization during an IRS conversation | Access is limited by the form or authorization’s scope. Naming someone does not automatically give them permanent access to everything or authority to represent you. |
| A tax preparer or tax professional | Information provided for return preparation or professional services, subject to applicable confidentiality rules | Receiving information to prepare a return does not give a preparer free rein to use or disclose it for unrelated purposes. |
| A state tax agency | IRC §6103(d), for state tax administration and to the extent necessary for that purpose | Federal tax information is subject to access, security, use, and onward-disclosure safeguards. This is not a general route for local officials to obtain it. |
| Another government agency | A specific provision of law authorizing the disclosure for a defined purpose | There is no general government-wide right to look up federal returns. The relevant law determines what information may be shared and under what conditions. |
| Certain congressional tax committees, courts, or law-enforcement proceedings | Specific statutory provisions and, for some routes, formal procedures | These exceptions are conditional; they do not create blanket access for Congress, courts, or police. |
These categories are not interchangeable. For any particular request, the controlling question is what authorization or statutory provision applies to that recipient, that information, and that purpose. The IRS’s information-sharing policy says government officials have no right of access beyond what §6103 explicitly provides.
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How to let someone work with the IRS
Use Form 8821 for information-only access
Form 8821 is a tax information authorization. The IRS says: “You can use Form 8821 to allow the IRS to disclose your confidential tax return information to designated third parties for tax or non-tax purposes.” The authorization identifies the tax matters and periods covered. It does not let the designee represent you or act for you before the IRS.
Use Form 2848 to appoint a representative
Form 2848 is the power-of-attorney route for appointing an eligible representative to act before the IRS within the authority you grant. It is different from Form 8821: one permits specified information disclosure, while the other authorizes representation. Check the form instructions and scope before submitting either form.
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Know the limits of oral permission
You may be able to authorize another person to participate in a particular IRS conversation after the IRS confirms identity, subject matter, and the information to be discussed. IRS Topic 312 says oral authorization is generally limited to that conversation; it is not a continuing substitute for the written forms.
Can your employer, bank, or another private person see your return?
Not merely because they ask the IRS. Under the general federal rule, the IRS needs your authorization or a statutory basis to disclose your return information to a private party. But privacy law does not stop you from choosing to provide a copy or transcript yourself, and it does not erase information a bank, employer, or other person already has from another source.
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Likewise, rules governing IRS contact with third parties are a separate issue from disclosure of a return. In certain adjustment or collection work, the IRS generally must give reasonable advance notice before contacting an employer, neighbor, or bank to obtain information, subject to exceptions. That notice framework does not mean third parties can never be contacted, nor does it make their own records confidential under §6103.
What tax preparers and accountants may do with your information
Tax preparers receive sensitive information to perform tax work, but that does not authorize unrelated use or disclosure. Restrictions apply to preparers’ use and disclosure of information obtained in connection with return preparation. The Taxpayer Advocate Service notes that unauthorized disclosure may lead to civil penalties and that knowing or reckless conduct may carry criminal penalties.
Confidentiality obligations are not the same as an evidentiary privilege. Federal tax-practitioner privilege is narrow: it covers qualifying tax-advice communications with a practitioner authorized to practice before the IRS only when attorney-client privilege would otherwise apply, and only in specified noncriminal IRS or federal court matters. It does not cover communications for return preparation. Do not assume that every conversation with an accountant is privileged; an attorney’s ordinary attorney-client privilege is a separate doctrine whose application depends on the communication and circumstances.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How government access works—and what it does not mean
Section 6103 permits particular disclosures for defined purposes, including federal and state tax administration and certain specified government programs or proceedings. Some routes carry requirements about the information requested, the people allowed to access it, secure handling, records, or further disclosure. A government agency cannot obtain a return simply because it would be useful to a program: it needs a statutory route that fits the request.
For state tax administration, §6103(d) permits specified federal return information to be made available to state tax agencies only as necessary to administer state tax laws. IRS procedural guidance describes controls for access, secure storage, and onward sharing. Federal tax information cannot simply be relabeled as state information and passed to local authorities to bypass those limits.
Congressional committees and courts also have specific statutory routes. A request from a law-enforcement agency, court, or public official does not by itself establish that disclosure is authorized; the applicable subsection and any required procedure matter. The IRS’s servicewide policy and information-sharing materials state that agencies have no general access to federal returns for non-tax programs absent legal authority.
Federal and state return privacy are different questions
IRC §6103 concerns federal returns and federal return information. State income-tax returns are subject to each state’s laws, exceptions, and procedures, which vary. A conclusion about who may see a federal return therefore should not be treated as an answer about a state return; the relevant state and its law must be checked separately.
What to do if you suspect an improper disclosure
The IRS says taxpayers may expect appropriate action against employees, preparers, and others who wrongfully use or disclose tax information. If you believe information was improperly disclosed, consult the IRS’s current reporting instructions and consider advice from a qualified attorney or tax practitioner. The right reporting route and potential remedy depend on the facts, so do not assume that a particular outcome is guaranteed.
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