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Form 15658: SB/SE Secure Messaging Business Taxpayer Agreement and Authorization of Disclosure to Designated Users
IRS Form 15658 is an agreement used by a Taxpayer to authorize the secure exchange of compliance-related information with the Internal Revenue Service using the Secure Message platform. The Taxpayer must pay its own costs associated with participating in Secure Messaging, including internet access and data rates.
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IRS Form 15658 - SB/SE Secure Messaging Business Taxpayer Agreement and Authorization of Disclosure to Designated Users
IRS Form 15658 is an agreement used by a Taxpayer to authorize the secure exchange of compliance-related information with the Internal Revenue Service using the Secure Message platform. The Taxpayer must pay its own costs associated with participating in Secure Messaging, including internet access and data rates.
Risk Radar
Scan points- 1Failure to provide and receive an accepted Form 2848 or Form 8821 before user access is granted will block compliance activity.
- 2Filing without an executed Form 2848 or Form 8821 before a User can access Secure Messaging.
- 3Failure to receive new Forms 2848 or 8821 if the compliance activity expands to additional periods.
- 4Not monitoring multiple communication methods (mail, phone, fax) in addition to Secure Messaging.
- 5Exceeding the limit of 5 Users listed in Appendix A for participation.
Plain English
This form allows a business or taxpayer to agree with the IRS to send and receive sensitive tax information digitally through a secure online system. By signing this agreement, the Taxpayer authorizes specific individuals (Users) to access confidential data needed for compliance activities. The document ensures that both parties follow strict rules of conduct while using the secure messaging platform.
Submission Date
- Filing date: 2025-06-18 22:10:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a Taxpayer needs to authorize the secure exchange of compliance-related information with the Internal Revenue Service using the Secure Message platform.
- Do not use it when documents are intended to be sent and received by mail or fax, as the agreement requires all exchanges through Secure Messaging.
- Check Form 2848 or Form 8821 instead when granting a Power of Attorney or authorizing tax information disclosure.
Form selector
Use this form or another form?
Need to formally grant an individual representative authority for tax matters.
This form authorizes an individual to represent the Taxpayer before the IRS.
✓ Check if the required representation is covered by this agreement.
Need to specifically authorize the disclosure of confidential tax information.
This form grants specific authorization for the release of taxpayer data.
✓ Ensure that both Forms 2848 and 8821 are submitted when necessary.
The compliance activity expands to additional years or periods not initially listed on authorizations.
The IRS must receive and accept a new Form 2848 or Form 8821 before allowing information for those additional periods.
✓ Do not assume that the initial authorization covers all future tax periods.
Deadline or filing window
Not stated in the official source. The agreement becomes effective when signed by the Taxpayer and accepted by the IRS, remaining active for the duration of the compliance activity.
Checklist
What you need before filling it out
Agreement Scope
Tax period ending / additional years · Form 15658, [Form p.1]
User Access Requirement
Executed Form 2848 or Form 8821 · Form 15658, [Form p.1]
Communication Methods
Taxpayer's commitment to monitor mail, phone, and fax · Form 15658, [Form p.1]
Before you submit
- 1Ensure the Taxpayer name, type or print, is accurately filled out on page 1.
- 2Complete the agreement section by providing a physical signature, printed name, title, and date for the signing individual.
- 3Fill in the correct tax period ending date at the top of Form 15658.
- 4Attach all required supporting documentation (Form 2848 or Form 8821) for every user listed in Appendix A.
- 5In Appendix A, ensure that no more than 5 users are listed for participation in Secure Messaging.
- 6For each individual listed in Appendix A, check the appropriate authorization box (POA or TIA).
- 7Confirm that all required fields on page 2, including Name, Email Address, and Telephone Number, are completed for every user.
How to file this form
- 1Complete the Taxpayer name, tax period ending date, and list of users in Appendix A.
- 2Attach an executed Form 2848 or Form 8821 to provide legal authorization before user access can be granted.
- 3Sign the agreement with the printed name, title, and current date of the individual signing on behalf of the Taxpayer.
- 4Submit the completed form package through the IRS Secure Message platform.
Known limitations
- 1Secure Messaging only covers some, but not all, communications from the IRS regarding compliance activity; Taxpayer must monitor mail, phone, and fax in addition to Secure Messaging.
- 2The agreement covers additional tax periods even if the IRS expands the compliance activity beyond those initially referenced.
- 3A User’s access is limited by the Form 2848 or Form 8821 on file; new authorization forms are required for information related to additional periods not listed on these documents.
- 4The agreement nullifies when the compliance activity concludes, and Taxpayer and Users lose access to 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->IRS Form 15658 is currently available in the June 2025 edition (Catalog Number 95538R). The provided source excerpts do not indicate any recent revisions or links to updated instructions.
What changed or needs a fresh check
- Edition date — confirm the form reads June 2025.
- Fee — Not stated in the official source.
- Mailing address — Not stated in the official source.
- Signature — Requires the name, title of the individual signing agreement, and a date.
Quick Facts
Downloads
After you file
- 1Retain a copy of the fully executed Form 15658 for personal records.
- 2Monitor communication from the IRS using multiple methods (including mail, phone, and fax), not just Secure Messaging.
- 3If the compliance activity is expanded to additional periods, secure acceptance of a new Form 2848 or Form 8821 must be obtained before access is granted for those years.
- 4Understand that this agreement becomes nullified upon the completion of the referenced compliance activity.
Sources
- SRCForm p.1 — Taxpayer and the IRS will exchange documents through Secure Messaging rather than sending and receiving those documents by mail or fax.
- SRCForm p.1 — The IRS may expand the compliance activity to additional tax periods beyond the tax period referenced above, and this agreement covers such additional years.
- SRCForm p.1 — Secure Messaging is limited to some, but not all, communications from the IRS; Taxpayer has responsibility to monitor mail, phone, and fax.
- SRCForm p.1 — An executed Form 2848 or Form 8821 must be received and accepted by the IRS before a User can access Secure Messaging.
- SRCForm p.2 — A checkbox selection is required for each user on Appendix A (List of Users).
- SRCForm p.2 — The individual authorized must be a person eligible to practice before the IRS.
Common confusion points
Does this agreement cover all communications from the IRS?
No, Secure Messaging is limited to some, but not all, communications; Taxpayers must monitor mail, phone, and fax.
What happens if I need information for a tax period year that isn't on my forms?
The IRS requires a new Form 2848 or Form 8821 before allowing a user to receive information related to additional periods.
How do I ensure an individual can access the messages?
Each User must be separately authorized by Taxpayer, and they must have provided either a Form 2848 or Form 8821.
Can I stop using Secure Messaging if my needs change?
Yes, Taxpayer has the right to stop using Secure Messaging by properly notifying the IRS that it no longer wishes to communicate electronically.
Workflow map
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Questions about IRS Form 15658
What is IRS Form 15658 used for?
This form allows a business or taxpayer to agree with the IRS to send and receive sensitive tax information digitally through a secure online system. By signing this agreement, the Taxpayer authorizes specific individuals (Users) to access confidential data needed for compliance activities. The document ensures that both parties follow strict rules of conduct while using the secure messaging platform.
Who must file IRS Form 15658?
A Taxpayer signs this form, and authorized users listed in Appendix A are designated to participate in Secure Messaging.
What information does IRS Form 15658 require?
The form collects the Taxpayer's name (type or print), signature, and date. Appendix A is used to list up to 5 designated Users, requiring their names, employer identification numbers, email addresses, and indicating if they provided a Form 2848 or Form 8821.
Where do I file IRS Form 15658?
The agreement is used for secure exchange of data through the IRS Secure Message platform. The Taxpayer must ensure the IRS accepts the agreement to activate its use.
How do I complete IRS Form 15658?
The Taxpayer signs the form with their name, signature, and date. For designated users listed in Appendix A, the filer must check the appropriate box (POA for Form 2848 or TIA for Form 8821) to confirm authorization status.
What happens if IRS Form 15658 is filed incorrectly?
Violation of the IRS Secure Messaging Terms of Service or Rules of Conduct may result in the Taxpayer and its Users being disallowed from using the platform.
Does this agreement cover all communications from the IRS?
No, Secure Messaging is limited to some, but not all, communications; Taxpayers must monitor mail, phone, and fax.
What happens if I need information for a tax period year that isn't on my forms?
The IRS requires a new Form 2848 or Form 8821 before allowing a user to receive information related to additional periods.
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