1. Introduction: What is Form 15293?

IRS Form 15293, officially titled Consent for Disclosure of Non-Tax IRS Records Protected under the Privacy Act, is an administrative privacy authorization document published by the Internal Revenue Service (IRS). It is governed by the IRS Privacy, Governmental Liaison and Disclosure (PGLD) office under the legal authority of the Privacy Act of 1974 (Title 5 of the United States Code, Section 552a) and Department of the Treasury regulations.

This form is not used to authorize the disclosure of income tax returns or financial tax transcripts. Instead, Form 15293 is used by individuals to give the IRS written permission to disclose their non-tax personal records—such as federal employment files, security clearance records, background investigations, or agency building logs—to a designated third party, such as a private attorney, labor union representative, prospective employer, or family member.

2. Purpose of the Form: Why Does Form 15293 Exist?

While federal tax returns are protected under the strict confidentiality rules of Internal Revenue Code Section 6103, the IRS also maintains extensive non-tax record systems. These include personnel files for agency employees, procurement records for contractors, Equal Employment Opportunity (EEO) investigative reports, and facility security recordings.

Under the Privacy Act of 1974 (5 U.S.C. Section 552a), federal agencies are legally prohibited from disclosing an individual’s personal records to any outside party without the individual’s prior written consent. Form 15293 exists to bridge this statutory privacy barrier safely and transparently:

Satisfying Statutory Consent Requirements: It provides a legally binding written consent document that fulfills all requirements of 5 U.S.C. Section 552a(b) and Treasury Department guidelines.
Facilitating Third-Party Representation: If an individual is involved in a federal employment dispute, labor grievance, or legal action involving the IRS, Form 15293 allows their legal counsel or union advocate to obtain necessary evidentiary files directly.
Authorizing Parent and Guardian Actions: It allows parents of minors or court-appointed legal guardians of incompetent individuals to authorize the release of non-tax records on their behalf.

3. Who Needs to File This Form?

Form 15293 is an event-based authorization document used by individuals whose personal, non-tax records are maintained within an IRS Privacy Act System of Records. You need to file Form 15293 if:

You are a current, former, or prospective IRS employee who wants your official personnel records, performance ratings, or background check files released to a third party.
You are an individual involved in an administrative complaint, grievance, or EEO proceeding with the IRS and want your case records disclosed to your private attorney or union representative.
You are a federal contractor or vendor authorizing the release of non-tax procurement, clearance, or past-performance records to another organization.
You are a parent authorizing the disclosure of records concerning your minor child, or a legal guardian acting on behalf of an incapacitated individual.
You are seeking to authorize the disclosure of IRS building access logs, security interview recordings, or visitor sign-in registries to an outside party.

4. Who Is Exempt / Not Required to File?

Many individuals seeking IRS records do not need to use Form 15293:

Taxpayers Authorizing Tax Return Disclosures: If you want an accountant, attorney, or lender to see your Form 1040, business returns, or tax transcripts, do not file Form 15293. Tax return records are governed by IRC Section 6103 and require Form 8821 (Tax Information Authorization) or Form 2848 (Power of Attorney).
Individuals Requesting Their Own Records: If you are seeking access to your own non-tax records for yourself rather than releasing them to a third party, you file Form 15603 (IRS Request for Individual Access to Non-Tax Records Protected under the Privacy Act) instead.
Public Information Requests (FOIA): Members of the public, journalists, or researchers requesting general government operational files that do not contain personal records submit standard Freedom of Information Act (FOIA) requests without this consent form.
Routine Legal Disclosures: Disclosures made pursuant to a court order, law enforcement investigation, or established “Routine Uses” published in the Federal Register do not require individual consent.

5. When to File: Deadlines and Frequency

Form 15293 is an event-based authorization form. It has no recurring annual filing deadline and can be submitted whenever an individual needs to authorize the release of non-tax records.

The form is typically submitted alongside or immediately prior to a third party’s formal request for records. Once signed and accepted by the IRS, the authorization remains active for the specific transaction, through the calendar expiration date stated on the form, or until the individual revokes their consent in writing.

6. Where and How to File

Form 15293 is processed directly by the IRS Privacy and Disclosure offices rather than standard tax processing centers. The IRS provides several submission methods:

FOIA and Privacy Act Public Access Portal (Fastest Method): The IRS encourages individuals to submit Form 15293 electronically through the official FOIA and Privacy Act Public Access Portal on the IRS website. This allows you to upload the form and track processing status online.
Submission by Mail: You can mail the signed physical paper Form 15293 to the designated IRS address as per instructions for the IRS Privacy Act / Disclosure Office specified in your proceeding.
Submission by Facsimile (Fax): You can fax the completed, signed form directly to the dedicated IRS Privacy Act Disclosure fax line listed on official agency disclosure directories.
Identity Authentication Requirement: Under federal law, the form must include a sworn declaration under penalty of perjury or be executed before a licensed Notary Public to verify that you are the true subject of the record.

7. Step-by-Step Instructions to Fill Form 15293

Form 15293 is a straightforward, two-page legal authorization document. It captures the identity of the subject, designates the third-party recipient, specifies the records authorized for release, and verifies identity under penalty of perjury. The table below outlines each section of the form.

Section	Item Name	Required Information & Legal Standard
Part 1	Subject of Record	Full legal name, Social Security Number or TIN, date of birth, place of birth, address, and phone number.
Part 2	Parent / Guardian Status	Checkbox and documentation if consenting on behalf of a minor child or legally incompetent adult.
Part 3	Designated Recipient	Full legal name of individual or firm, professional relationship, mailing address, phone, and email.
Part 4	Record Description	Specific identification of non-tax records, relevant dates/timeframes, and specific IRS system of records.
Part 5	Purpose & Duration	Explanation of purpose of disclosure and selection of one-time release or expiration date.
Part 6	Identity Verification	Unsworn declaration under penalty of perjury (28 U.S.C. Section 1746) or official notary acknowledgment.

Part 1: Information Regarding the Subject of the Record

Enter your full legal name exactly as it appears in federal records. Provide your Social Security Number (SSN) or Taxpayer Identification Number, date of birth (MM/DD/YYYY), and place of birth (city and state, or foreign country). Enter your current residential mailing address, daytime telephone number, and email address.

Part 2: Parent or Legal Guardian Certification (If Applicable)

If you are authorizing disclosure on behalf of another individual, check the appropriate box:

Check “Parent” if you are consenting for your minor child. You must attach a copy of the child’s birth certificate or adoption decree proving parentage.
Check “Legal Guardian” if you are acting on behalf of a legally incapacitated individual. You must attach certified court guardianship orders or letters of conservatorship.

Part 3: Designating the Authorized Recipient

Identify the third party authorized to receive your confidential records. Enter the recipient’s full personal name, their professional organization (such as their law firm, union local, or consulting company), business address, telephone number, and secure email address. State your relationship to the recipient (e.g., “Attorney,” “Union Representative,” or “Prospective Employer”).

Part 4: Specific Non-Tax Records Authorized for Release

Treasury regulations prohibit blanket, open-ended disclosure authorizations. You must clearly and specifically describe the non-tax records you want disclosed. Effective descriptions include:

The specific title or type of records (e.g., “My Official Personnel Folder (OPF) from 2020 through 2023,” or “Investigative files regarding EEO Complaint No. 12345,” or “Background investigation clearance report conducted in 2022”).
The specific IRS office, division, or facility where the records are located.
The exact dates or calendar years covered by the requested records.

Part 5: Purpose and Expiration of Consent

State the specific purpose for the disclosure (such as “Representation in pending administrative grievance” or “Pre-employment background verification”). Indicate whether the authorization is limited to a single one-time disclosure, or specify a future calendar expiration date through which the authorization will remain valid.

Part 6: Verification of Identity and Signature

Under 5 U.S.C. Section 552a, you must authenticate your identity to prevent unauthorized parties from accessing your files. Form 15293 allows you to satisfy this by signing an unsworn declaration under penalty of perjury pursuant to 28 U.S.C. Section 1746 (declaring that you are the individual named as the subject of the record) or by signing before a commissioned Notary Public.

8. Required Documents and Information Needed Before Filling

Before preparing Form 15293, assemble the following records:

An unexpired, government-issued photo ID (driver’s license, passport, or federal PIV card) to verify personal identification details.
Exact details of the non-tax records sought, including administrative case numbers, EEO docket numbers, or personnel file dates.
Full legal contact information for the third-party recipient (attorney, union, or firm).
Certified legal documentation proving parental or guardian authority (such as a birth certificate or court guardianship order) if signing for someone else.
A copy of Form 15603 if you are submitting the consent in connection with an underlying Privacy Act access request.

9. Common Mistakes to Avoid

Simple errors on Form 15293 can cause the IRS Disclosure Office to reject your consent. Watch out for these frequent mistakes:

Using Form 15293 for Tax Records: Attempting to use this form to authorize an accountant to view your Form 1040, W-2s, or business taxes is the number one mistake. Tax records are strictly governed by IRC Section 6103 and will be rejected; use Form 8821 or Form 2848 instead.
Providing Vague or Broad Descriptions: Writing “all records the IRS has about me” violates Treasury regulations. The IRS will return the form requesting that you identify specific non-tax record systems or offices.
Failing to Authenticate Identity: Submitting an unnotarized form without executing the Section 1746 penalty of perjury declaration causes immediate rejection for lack of identity verification.
Omitting Proof of Guardianship: If a parent or guardian signs without attaching certified birth certificates or court orders, the consent will be treated as unauthorized.
Confusing Form 15293 with Form 15603: Form 15293 authorizes disclosure to a third party. If you simply want copies sent to yourself, you must complete Form 15603 instead.

10. Penalties for Non-Filing or Errors

Because Form 15293 is an optional privacy authorization document, there are no fines or tax penalties for choosing not to submit it. However, statutory and legal rules apply:

Refusal to Disclose Records: If Form 15293 is omitted, incomplete, or rejected, the IRS is legally bound by federal statute to refuse disclosure to your attorney, union representative, or employer.
Criminal Penalties for Fraudulent Requests (5 U.S.C. Section 552a(i)(3)): Anyone who knowingly and willfully requests or obtains any record concerning an individual from an agency under false pretenses commits a federal criminal misdemeanor punishable by fines of up to $5,000.
Perjury Consequences: Form 15293 is signed under penalties of perjury. Falsifying identity statements or forging another individual’s signature is a federal crime punishable under 18 U.S.C. Section 1001.

11. Related Forms or Schedules

Form 15293 operates within an interconnected system of federal privacy, disclosure, and representation documents:

Form 15603: IRS Request for Individual Access to Non-Tax Records Protected under the Privacy Act (used to request records for yourself).
Form 8821: Tax Information Authorization (used to authorize disclosure of tax returns and tax transcripts under IRC Section 6103).
Form 2848: Power of Attorney and Declaration of Representative (used for formal legal representation in tax matters).
Form 14483-A: Model/Photo Release (used specifically for personal photos or video appearances in IRS publications).
The Privacy Act of 1974 (5 U.S.C. Section 552a): The governing federal privacy statute.
The Freedom of Information Act (FOIA) (5 U.S.C. Section 552): The statutory framework governing public access to government records.

12. Frequently Asked Questions (FAQs)

1. Can I use Form 15293 to authorize someone to see my tax returns?

No. Form 15293 is strictly limited to non-tax records protected under the Privacy Act. Federal tax returns and tax transcripts are protected under Internal Revenue Code Section 6103 and must be authorized using IRS Form 8821 or Form 2848.

2. What are common examples of “non-tax” IRS records?

Common examples include federal employment files (Official Personnel Folders), agency background investigation reports, employee performance appraisals, EEO complaint records, building visitor logs, internal labor grievance files, and contractor procurement evaluations.

3. What is the difference between Form 15293 and Form 15603?

Form 15603 is used when an individual wants to request and receive copies of their own non-tax records from the IRS. Form 15293 is used when an individual authorizes the IRS to release those non-tax records to a separate third party, such as an attorney or employer.

4. Can a parent sign Form 15293 for their child?

Yes. Under Treasury regulations, a parent can consent to the disclosure of records concerning an unmarried minor child under age 18 by checking the “Parent” box in Part 2 and attaching a copy of the child’s birth certificate or adoption decree.

5. Do I need to pay a notary to sign Form 15293?

Not necessarily. While you can sign before a Notary Public, Form 15293 also allows you to satisfy federal identity verification requirements by signing an unsworn declaration under penalty of perjury pursuant to 28 U.S.C. Section 1746, which is free.

6. How long does the third-party authorization remain active?

You can designate on the form whether the consent is valid for a single one-time release or specify a calendar expiration date. If no date is stated, the consent generally remains valid until the specific administrative purpose has been completed or until you revoke it in writing.

13. Conclusion: Key Takeaways

IRS Form 15293 is an essential administrative tool that ensures federal privacy laws work for you rather than against you. By executing a compliant, verified consent under the Privacy Act of 1974, individuals empower the IRS to share sensitive non-tax personnel, security, and investigative records with their trusted legal counsel, union representatives, or employers.

Because the IRS strictly rejects requests that confuse tax records with non-tax records or lack specific descriptions, individuals should identify the exact record systems sought, verify their identity under penalty of perjury, and submit Form 15293 digitally through the IRS FOIA and Privacy Act Public Access Portal or by certified mail.

IRS Form 15293 Guide: Consent to Disclose Non-Tax Records