Accountio / Templates / Tax season kit / Section 7216 consent form

Section 7216 consent form template for tax preparers

Get the client's written consent before you use their tax return information for anything other than preparing the return, with the wording the IRS requires. This 7216 consent form template is one Word form for consent to use, set in 12-point type on letter-size paper.

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What the form looks like

Section 7216 consent form template
What the form containsSection in the form
The taxpayer and the preparer
✓
Consent to use tax return informationTaxpayer name, spouse on a joint return, and your firm's name
The mandatory statement
✓
Consent to use tax return informationFederal law requires this consent, use is limited without it, and the client doesn't have to sign to get your services
How long the consent lasts
✓
Consent to use tax return informationValid for the time the client sets, or one year from signature if none is set
Each use, ticked by the client
✓
What you are agreeing toThe information and what you will use it for, one tick box per use, with an example
An end date
✓
What you are agreeing toThe date the consent ends, filled in before signing
Where to complain
✓
What you are agreeing toThe Treasury Inspector General for Tax Administration statement with its phone number and email
Signatures
✓
Signature linesTaxpayer and spouse, each with a date

When you need a 7216 consent form template

Section 7216 of the Internal Revenue Code makes it an offence for a tax return preparer to use or disclose tax return information without authority. Where the regulations don't already allow it, you need the client's signed consent before the use or disclosure. The kit has three consent forms: this consent to use, a consent to disclose, and a consent to disclose to a software or AI provider.

  • You want to use return information to tell clients about other services, such as financial planning
  • You send a copy of a return to a lender or other third party at the client's request (consent to disclose)
  • You share client documents with a software or AI provider that helps prepare returns, including one outside the United States (provider consent)
  • An earlier consent has reached its end date

How to use the 7216 consent form template

  1. Pick the right form. Consent to use and consent to disclose must be separate documents, so use the form that matches what you plan to do.
  2. Describe each use. Name the information and the purpose. Add one tick box per use, and only make the uses the client ticks.
  3. Fill in every field before signing. Include the end date. Don't change the mandatory statements or the form after the client signs.
  4. Print it as set. Keep the 12-point type on letter-size paper.
  5. Give the client a copy. Hand over a copy of the signed form at the time of signing and keep the original on file.

Questions

What is a 7216 consent form?

A written consent the client signs to let their tax return preparer use or disclose their tax return information for a purpose the regulations don't already allow, such as marketing other services or sending a return to a lender.

When is a 7216 consent required?

Before the preparer uses or discloses the information. Consent can't be given after the event. A preparer also can't ask for consent to use information for unrelated marketing after handing the client the completed return to sign.

What are the format rules for a 7216 consent?

Under Rev. Proc. 2013-14, a paper consent must be on paper at least 8.5 by 11 inches, with all text in at least 12-point type. It must include the mandatory statements and the TIGTA notice, and the client must sign and date it.

How long is a 7216 consent valid?

For the period the client sets. If no period is stated, the consent lasts one year from the date the client signed it.

Can consent to use and consent to disclose be on one form?

No. Rev. Proc. 2013-14 requires use consents and disclosure consents in separate documents. One form can cover several uses, or several disclosures, if the client can select each one.

What is the penalty for breaking section 7216?

A knowing or reckless breach is a misdemeanour with a fine of up to $1,000, up to one year in prison, or both. There is also a civil penalty of $250 for each improper use or disclosure under section 6713.

Also in the tax season engagement and consent kit

Engagement letter for individual returnsEngagement letter for business returnsEngagement letter for trust and estate returnsDisengagement letterConsent to disclose tax return informationConsent to disclose tax return information to a software or AI providerSection 7216 consent guideClient intake questionnaireDue diligence questionnairesDue diligence log

See the whole pack →

Who it's for

CPA, EA and tax preparer firms that use or share client return information beyond preparing the return.

Last checked

Checked against 26 CFR 301.7216-3 and Rev. Proc. 2013-14 in November 2026.