Form 15314 — TE/GE Secure Messaging Taxpayer Agreement Authorization of Disclosure to Designated Users

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f15314.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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(April 2026)

Department of the Treasury - Internal Revenue Service TE/GE Secure Messaging Taxpayer Agreement Authorization of Disclosure to Designated Users

This agreement is for 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) with respect to the compliance activity for the periods and taxpayer listed below.

By signing below, 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 while using Secure Messaging. These documents are available at www.irs.gov/TEGEconnect. The Taxpayer understands that these documents may be changed at any time and the IRS will notify the Taxpayer and all Users of any changes. The Taxpayer and User must accept these changes to continue using Secure Messaging. The Taxpayer understands that if they or a User violates the terms of this agreement, Secure Messaging Rules of Conduct, or IRS Secure Messaging Terms of Service, the Taxpayer and the User will no longer be allowed to access Secure Messaging.

List of Users

Provide the name, email address, and phone number of contacts to user Secure Messaging. Select either the Employee or POA box for each contact.

*Check the Power of Attorney (POA) box for each representative on Form 2848, Power of Attorney and Declaration of Representative, authorized to represent the taxpayer, or each designee on Form 8821, Tax Information Authorization, designated to inspect and/or receive your confidential information who is not an employee, owner, partner, or officer of the taxpayer.

This 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. If the reader of this communication is not the intended recipient or agent for delivering the communication to the intended recipient, you are hereby notified that any dissemination, distribution, or copying of this communication may be strictly prohibited. If you have received this communication in error, notify the sender immediately by telephone.

Name of taxpayer (type or print)

Catalog Number 33271D www.irs.gov Form 15314 (Rev. 4-2026)