1. Introduction: What is Form 15314?

IRS Form 15314, officially titled TE/GE Secure Messaging Taxpayer Agreement Authorization of Disclosure to Designated Users, is an administrative technology and privacy agreement published by the Internal Revenue Service (IRS). It is governed by the Tax Exempt and Government Entities (TE/GE) Division, which oversees exempt charities, employee retirement plans, municipal tax-exempt bonds, and federal, state, local, and tribal government entities.

This form is not a tax return filed to report earnings or calculate liabilities. Instead, Form 15314 is a specialized opt-in agreement used when a tax-exempt organization, retirement plan sponsor, or governmental body is actively working with an IRS agent during an audit, compliance check, technical advice review, or closing agreement proceeding. It officially authorizes the IRS and the taxpayer to communicate, exchange confidential case files, and resolve compliance inquiries electronically through a secure, encrypted web-based portal rather than relying on paper mail or fax machines.

2. Purpose of the Form: Why Does Form 15314 Exist?

Under federal tax privacy laws (Internal Revenue Code Section 6103), the IRS is strictly prohibited from communicating taxpayer records over standard, unencrypted commercial email due to the risk of cyber interception. In complex TE/GE compliance interactions—such as examining a hospital’s Form 990 or reviewing a company’s 401(k) plan—taxpayers must frequently submit thousands of pages of general ledgers, board minutes, participant rosters, and financial audit reports.

Transmitting massive case files through traditional mail or multi-page faxes causes significant delays, lost documentation, and high administrative overhead. Form 15314 exists to resolve these operational bottlenecks by providing a secure digital alternative:

Establishing a Direct Digital Connection: It enrolls the taxpayer in the IRS TE/GE Secure Messaging platform, allowing agents and authorized users to send secure messages and upload digital attachments directly through a web browser.
Authorizing Multi-User Disclosure: Under Section 6103(c), it formally authorizes the IRS to disclose confidential case records to designated internal employees and external legal representatives who need access to the digital case file.
Speeding Up Case Resolution: Exchanging Information Document Requests (IDRs) and audit responses electronically cuts weeks off examination timelines, helping organizations resolve inquiries and close cases faster.

3. Who Needs to File This Form?

Form 15314 is an inquiry-driven agreement that you complete only if invited by the IRS during an active compliance interaction. You should complete Form 15314 if:

Your organization (such as a 501(c)(3) nonprofit, pension plan sponsor, municipal bond issuer, or local government agency) is undergoing an examination, compliance check, or technical review conducted by the IRS TE/GE division.
Your assigned IRS revenue agent or tax law specialist has invited your organization to participate in the TE/GE Secure Messaging program.
You want to upload audit records, spreadsheets, and legal position papers electronically instead of printing paper copies or sending bulky faxes.
You want your outside CPA, tax attorney, or internal finance team to receive automated email notifications when the IRS uploads new case correspondence.

4. Who Is Exempt / Not Required to File?

Because Form 15314 is a voluntary electronic communication agreement, large categories of taxpayers do not use it:

Taxpayers Who Prefer Paper or Fax: Participation in Secure Messaging is 100% voluntary. If an organization prefers to communicate through traditional postal mail or secure fax, you can decline the invitation, and the audit will proceed normally without penalty.
General Individual and Small Business Taxpayers: Individuals undergoing routine Form 1040 audits or small businesses audited by the Small Business/Self-Employed (SB/SE) division use separate communication platforms (such as Form 15658) rather than this TE/GE-specific form.
Entities Not Under Active Review: Organizations with no open examination, determination letter request, or compliance activity with the TE/GE division cannot open a Secure Messaging account.
Unrepresented Third Parties: External representatives who do not hold an active, accepted Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) on file with the IRS cannot be added as users.

5. When to File: Deadlines and Frequency

Form 15314 is an event-based agreement executed at the start of or during an active TE/GE compliance review. It has no recurring annual deadline.

The form is typically completed immediately following the opening audit conference or upon receiving your initial examination contact letter. Returning Form 15314 promptly ensures that your digital messaging account is established before the first round of Information Document Requests (IDRs) is issued. Once executed, the agreement remains active for the duration of that specific compliance case and covers the tax periods listed on the form, or until revoked in writing by either party.

6. Where and How to File

Form 15314 is not filed through standard e-file tax software or mailed to a central tax processing center. It is delivered directly to the IRS agent managing your case:

Direct Delivery to the Examining Agent: Complete, sign, and deliver Form 15314 directly to the assigned TE/GE revenue agent, tax law specialist, or team manager handling your file.
Approved Delivery Channels: The signed form is typically transmitted to the agent via secure fax, encrypted email, or mailed to the designated IRS address as per instructions provided in your initial audit correspondence.
Invitation Email Activation: Once the agent processes your signed agreement, the IRS system generates individual invitation emails to each authorized user listed on the form with credentials to register their Secure Messaging accounts.
Adding or Removing Users Mid-Audit: If an authorized user leaves your organization or a new attorney is retained during the audit, an updated Form 15314 must be submitted to the agent to modify user access.

7. Step-by-Step Instructions to Fill Form 15314

Form 15314 is a structured agreement consisting of entity identification, terms of use, a user designation table (Appendix A), and an execution block. The table below outlines each section of the form.

Section	Field / Topic	Required Information & Standards
Part 1	Taxpayer Identification	Legal entity name, Employer Identification Number (EIN), and current business mailing address.
Part 1	Case Tracking Data	IRS Compliance Activity / Case Number, Form number(s) under review, and tax period(s).
Part 2	Terms of Agreement	Written consent agreeing to digital communication, notification emails, and rules of conduct.
Part 3	List of Designated Users	Table listing up to ten authorized users: Name, User Type (Employee vs. POA), email, and phone.
Part 4	Officer Attestation	Signature, corporate title, date, and daytime phone number of an authorized organizational officer.

Part 1: Entity and Case Details

Enter the complete legal name of the organization exactly as registered with the IRS. Provide your nine-digit Employer Identification Number (EIN) and current administrative address. In the case tracking section, enter the specific IRS Compliance Activity or Case Number, the tax form number under examination (e.g., Form 990, Form 5500, or Form 8038), and all tax years or periods covered by the audit.

Part 2: Reviewing the Terms of Agreement

The body of the form outlines the operational rules of the Secure Messaging platform:

You agree that Secure Messaging will serve as the primary communication channel for exchanging documents and inquiries during the compliance activity.
You acknowledge that automated email notifications will alert users when new messages arrive, but those emails will not contain confidential taxpayer data.
You acknowledge that the IRS may still use regular mail or phone calls for official statutory notices (such as formal deficiency letters or closing agreements).
You understand that participation is voluntary and may be revoked by either party upon written notice.

Part 3: Designating Authorized Users (The User Table)

This is the most critical operational section of Form 15314. You must list every individual who is authorized to log in to the portal and view case documents:

User Name: Enter the full legal name of each individual.
User Type: Designate whether the individual is an Employee (an internal corporate officer, director, or payroll manager) or a POA (an external representative, such as a CPA, attorney, or enrolled agent).
Individual Email Address: Provide an individual, direct business email address for each user. Shared or generic team inboxes (e.g., info@nonprofit.org or taxes@company.com) are strictly prohibited because each user must authenticate individually.
Phone Number: Provide a direct daytime phone number for identity verification.
Representative Requirement: Any user marked as “POA” must have an active, accepted Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) on file with the IRS before portal access will be granted.

Part 4: Officer Signature and Authorization

An authorized organizational officer—such as the President, Chief Financial Officer, Executive Director, Plan Administrator, or City Treasurer—must sign and date the agreement under penalties of perjury. Print your full legal name, official title, and daytime telephone number clearly.

8. Required Documents and Information Needed Before Filling

Before completing Form 15314, assemble the following organizational and case records:

The original IRS examination appointment letter showing your assigned Case Activity Number and examining agent details.
Your organization’s primary Employer Identification Number (EIN).
A list of all tax forms and tax periods covered under the examination.
Active, accepted copies of Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) for any outside CPAs, attorneys, or consultants listed as users.
Direct, individual corporate email addresses and phone numbers for all designated internal and external users.

9. Common Mistakes to Avoid

Simple administrative oversights can delay your Secure Messaging activation. Watch out for these frequent mistakes:

Using Shared or Group Email Inboxes: Listing a generic email address like accounting@organization.org will result in immediate rejection. The IRS system requires unique, individual email addresses for multi-factor authentication.
Listing Representatives Without a Form 2848 on File: If you designate an outside CPA or attorney as a “POA” user on Form 15314, but have not yet submitted an approved Form 2848 or Form 8821 to the IRS Centralized Authorization File (CAF) unit, the agent cannot grant them portal access.
Failing to Remove Departed Employees: If a designated employee or attorney leaves your organization during an ongoing audit, you must submit a revised Form 15314 immediately to revoke their portal access and protect confidential records.
Ignoring Alert Emails: Because notification emails from the IRS do not display sensitive taxpayer data in the subject line, users sometimes mistake them for spam. Ensure all users safelist IRS notification email domains.
Unauthorized Signatures: Form 15314 must be signed by an authorized corporate or governmental officer who has legal power to bind the entity. Signatures by lower-level administrative staff will be rejected.

10. Penalties for Non-Filing or Errors

Because Form 15314 is a voluntary electronic service agreement, there are no civil tax fines or statutory penalties for choosing not to submit it. However, the practical and operational consequences of noncompliance are significant:

Reversion to Slower Paper Communications: If you decline or fail to submit Form 15314, your audit proceeds entirely through physical mail and fax, leading to long communication lags, bulky paper printing, and delayed case closure.
Termination of Digital Access: If a designated user violates the IRS Terms of Service or Rules of Conduct (such as sharing login credentials or attempting unauthorized file downloads), the IRS can immediately terminate the organization’s Secure Messaging account.
Statutory Deadlines Remain Active: Using Secure Messaging does not pause statutory audit deadlines. If an agent issues a formal Information Document Request with a 30-day deadline through the portal, that deadline is legally binding once delivered electronically.

11. Related Forms or Schedules

Form 15314 operates within an interconnected system of federal tax representation and return forms:

Form 2848: Power of Attorney and Declaration of Representative (required for outside professionals to access Secure Messaging).
Form 8821: Tax Information Authorization (allows third parties to inspect records without representation).
Form 990 / Form 990-EZ / Form 990-PF: Return of Organization Exempt From Income Tax.
Form 5500: Annual Return/Report of Employee Benefit Plan.
Form 8038 / Form 8038-CP: Information Returns for Tax-Exempt and Direct Pay Municipal Bonds.
Form 15658: SB/SE Secure Messaging Business Taxpayer Agreement (used for small business audits).

12. Frequently Asked Questions (FAQs)

1. Is participating in TE/GE Secure Messaging mandatory?

No. Signing Form 15314 and using Secure Messaging is 100% voluntary. You can choose to communicate through standard postal mail or secure fax, and declining the platform will have no negative impact on your audit examination.

2. Can our outside accountant or attorney access our Secure Messaging portal?

Yes, provided you list them as a “POA” user in the designated user table on Form 15314 and have an active, accepted Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) on file with the IRS.

3. Can we use a general team email address for our finance department?

No. The IRS strictly prohibits group or shared email addresses (such as finance@charity.org). Every user must be an individual with their own dedicated, private business email address to satisfy federal multi-factor authentication security standards.

4. What should our organization do if an authorized user leaves the company?

You must notify your assigned IRS examining agent immediately in writing and submit an updated Form 15314 indicating that the individual’s access should be revoked. The agent will deactivate their portal credentials to safeguard your data.

5. Will the notification emails contain confidential details about our audit?

No. To protect taxpayer privacy and prevent phishing risks, automated notification emails from the IRS state only that a secure message is waiting in your portal. They do not include entity names, tax identification numbers, or audit details.

6. What file formats can be uploaded through Secure Messaging?

The platform supports standard business document formats, including PDFs, Microsoft Word documents, Excel spreadsheets, and image files (such as JPG and TIFF), subject to standard IRS file size limits outlined in the portal terms of service.

13. Conclusion: Key Takeaways

IRS Form 15314 is a modern administrative tool that transforms how tax-exempt organizations, retirement plan sponsors, and government entities communicate during federal tax audits. By opting into TE/GE Secure Messaging, organizations can eliminate postal delays, securely upload large electronic files, and resolve compliance reviews with speed and transparency.

Because portal access grants direct visibility into sensitive audit files, organizations should carefully select their designated users, ensure outside representatives have valid Forms 2848 on file, and submit Form 15314 directly to their assigned examining agent to begin secure digital communications.

IRS Form 15314: TE/GE Secure Messaging Taxpayer Agreement