Disclosure of Returns and Return Information by Other Agencies

In general, under the regulations, the IRS is permitted to authorize agencies with access to returns and return information under section 6103 of the Internal Revenue Code to redisclose returns and return information based on a written request and with the Commissioner's approval, to any authorized recipient set forth in Code section 6103, subject to the same conditions and restrictions, and for the same purposes, as if the recipient had received the information from the IRS directly.

The latest form for Disclosure of Returns and Return Information by Other Agencies expires 2027-04-30 and is listed under ICR 202401-1545-005.