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Form 15314: TE/GE Secure Messaging Taxpayer Agreement Authorization of Disclosure to Designated Users
Internal Revenue Service Form 15314 is a Taxpayer Agreement authorizing disclosure to designated users for the secure exchange of taxpayer data through the IRS Secure Message platform.
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IRS Form 15314 - TE/GE Secure Messaging Taxpayer Agreement Authorization of Disclosure to Designated Users
Internal Revenue Service Form 15314 is a Taxpayer Agreement authorizing disclosure to designated users for the secure exchange of taxpayer data through the IRS Secure Message platform.
Risk Radar
Scan points- 1Failing to properly select the User Type (Employee or POA) for designated contacts can restrict who receives confidential tax information via Secure Messaging.
- 2Failing to specify the Period of compliance on the signature section.
- 3Omitting the Taxpayer Identification Number from the signing block.
- 4Not selecting either the Employee or POA box for each designated User.
- 5Providing an incorrect email address or phone number for a listed contact.
Plain English
This form allows the IRS and the taxpayer to securely share confidential tax information using a protected online messaging system called Secure Messaging. By signing this agreement, the Taxpayer authorizes specific individuals (Users) to review and receive sensitive information electronically for compliance purposes.
Submission Date
- Filing date: 2026-04-22 09:10:31
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when authorizing the secure exchange of taxpayer data and other compliance-related information between the IRS and taxpayers through the use of the IRS Secure Message platform (Secure Messaging).
- Do not use it when filing a general tax return or handling non-secure, public records.
- Check Form 2848 or Form 8821 instead when authorizing representation or inspection rights for confidential information.
Deadline or filing window
Not stated in the official source. The form requires specifying a Period of compliance, which defines the period covered by this agreement.
Checklist
What you need before filling it out
List of Users
Name, email address, and phone number for each contact · Form 15314 (p.1)
User Type Selection
Select either the Employee or POA box for each contact · Form 15314 (p.1)
Taxpayer Identification Number
The taxpayer's official ID number · Form 15314 (p.1)
Period of compliance
The specific period the agreement covers for secure messaging activities · Form 15314 (p.1)
Before you submit
- 1Type or print the name of the taxpayer on Form 15314.
- 2Enter the Taxpayer Identification Number used for this agreement.
- 3Specify the Period of compliance covered by the authorization.
- 4Provide the name, email address, and phone number for every contact listed in the List of Users section.
- 5Select either Employee or POA for each designated user.
- 6Ensure the individual signing the agreement prints their full name and title.
- 7Sign and date Form 15314 to finalize the authorization.
How to file this form
- 1Complete all required fields on Form 15314, including the Taxpayer Identification Number and Period of compliance.
- 2Provide a complete List of Users by entering their name, email address, phone number, and selecting the appropriate User Type (Employee or POA).
- 3Sign and date the agreement section to confirm acceptance of the terms and rules outlined in the IRS Secure Messaging Rules of Conduct and Terms of Service.
- 4Submit the completed Form 15314 through the designated secure channel for recordkeeping.
Known limitations
- 1The agreement applies only to the secure exchange of taxpayer data and other compliance-related information using the IRS Secure Message platform.
- 2If a Taxpayer or User violates the terms of this agreement, Rules of Conduct, or Terms of Service, they will no longer be allowed access to Secure Messaging.
- 3The Taxpayer and User must accept any changes made to the IRS Secure Messaging Rules of Conduct and Terms of Service to continue using Secure Messaging.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition of IRS Form 15314 has a revision date of April 2026, and the catalog number is 33271D.
What changed or needs a fresh check
- Edition date — confirm the revision reads April 2026.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — The form requires a signature and a date from the individual signing agreement.
Quick Facts
Downloads
After you file
- 1Keep a complete copy of the signed Form 15314 for your records; this document serves as proof that you authorized disclosure to designated Users.
- 2Notify all listed designated Users that their access to confidential tax information via Secure Messaging is now officially authorized by you through IRS Form 15314.
- 3Confirm with involved parties that they understand the Rules of Conduct and Terms of Service, because violating these terms revokes everyone's Secure Messaging access.
- 4If this is a new authorization for your Users, confirm the steps required to grant them initial platform access credentials within the IRS Secure Message system.
Sources
- SRCForm 15314 is a Catalog Number 33271D form (Rev. 4-2026) issued by the Internal Revenue Service.
- SRCThe agreement authorizes secure exchange of taxpayer data and other compliance-related information between the IRS and taxpayers via Secure Messaging.
- SRCBy signing, the Taxpayer agrees to provide a List of Users who will review and abide by the IRS Secure Messaging Rules of Conduct and IRS Secure Messaging Terms of Service.
- SRCThe Taxpayer and User must accept changes to the rules and terms to continue using Secure Messaging.
- SRCWhen designating users, the Power of Attorney (POA) box should be checked for representatives on Form 2848 or designees on Form 8821 who are not employees, owners, partners, or officers of the taxpayer.
- SRCThe communication is intended for the sole use of the individual to whom it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable law.
Common confusion points
How do I identify a representative who is not an employee?
The form requires distinguishing between internal staff and external authorized representatives.
→ Select the POA box for representatives listed on Form 2848, or list designees from Form 8821 if they are not employees, owners, partners, or officers.
Which user type (Employee or POA) should I select?
The form requires selecting only one designation for each contact listed.
→ Select either the Employee or POA box for each contact; only one selection is permitted per person.
What if someone receives this communication by mistake?
Confidential communications may be intercepted or delivered to the wrong party.
→ If you receive the communication and are not the intended recipient, notify the sender immediately by telephone.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- The Taxpayer and User lose access to Secure Messaging if terms are violated.
Questions about IRS Form 15314
What is IRS Form 15314 used for?
This form allows the IRS and the taxpayer to securely share confidential tax information using a protected online messaging system called Secure Messaging. By signing this agreement, the Taxpayer authorizes specific individuals (Users) to review and receive sensitive information electronically for compliance purposes.
Who must file IRS Form 15314?
The Taxpayer signs the form, and they provide a list of Users who are authorized contacts to receive confidential tax information via Secure Messaging.
What information does IRS Form 15314 require?
The form collects identifying information from the individual signing the agreement, including their name, title, and Taxpayer Identification Number. It also requires listing designated Users by providing their name, email address, phone number, and selecting whether they are an Employee or POA representative.
Where do I file IRS Form 15314?
The agreement relates to using the IRS Secure Message platform; related documents are available at www.irs.gov/TEGEconnect.
How do I complete IRS Form 15314?
The Taxpayer signs and dates the form for the Period of compliance, providing their name, title, and Taxpayer Identification Number. The Taxpayer must also provide a list of Users, specifying each contact's email address and phone number while selecting if they are an Employee or POA representative.
What happens if IRS Form 15314 is filed incorrectly?
If the Taxpayer or any User violates the terms of this agreement, Rules of Conduct, or Terms of Service, both parties will no longer be allowed to access Secure Messaging.
How do I identify a representative who is not an employee?
The form requires distinguishing between internal staff and external authorized representatives. Select the POA box for representatives listed on Form 2848, or list designees from Form 8821 if they are not employees, owners, partners, or officers.
Which user type (Employee or POA) should I select?
The form requires selecting only one designation for each contact listed. Select either the Employee or POA box for each contact; only one selection is permitted per person.
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