Category Archives: Tax Tools

Consents to disclose tax return information-Form 1040

What are consents to disclose tax return information for Form 1040 (1040, 1040A, 1040EZ, 1040NR) tax returns? A criminal penalty applies to knowing or reckless disclosure or use of tax return information, but the penalty doesn’t apply to disclosures allowed by the Code or regulations. IRS regulations divide permissible disclosures into those that require taxpayer consent and those that… Read More »