0625 Publ 6057 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p6057.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Are you looking for a faster way to communicate and exchange information with the IRS?

The IRS now has an easier way to communicate with business taxpayers: it’s called IRS Taxpayer Digital Communication Secure Messaging - Businesses (TDC SM-B). With this service, authorized users will be able to send and receive messages and digital documents related to an IRS audit, quickly and easily.

With TDC SM-B, you can:

• Correspond at your convenience

• Submit and receive documentation safely and securely

• Connect anytime from anywhere

• Eliminate paper and postage

Who can use TDC SM-B?

Business taxpayers currently under audit (and other users they authorize), are able to use secure messaging to submit and receive documentation relating to their IRS audit.

How does TDC SM-B work?

TDC SM-B operates on a web-based platform. Messages are securely sent by the IRS and authorized users may respond and include document attachments pertaining to the business audit.

Authorized users will be notified when a secure message is available via a notification email to the email addresses provided on the signed consent (See How do you sign up?).

The notification email will include a link to sign in to the business mailbox. In order to protect privacy and reduce the potential for identity theft, no personal information is included within this notification email.

Who can be an authorized user?

TDC SM-B may be used by individuals with legal authority to bind the entity and those authorized by the taxpayer on Form 15658, SB/SE Secure Messaging Business Taxpayer Agreement and Authorization of Disclosure to Designated Users, and who have an appropriate designation on Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization .

How do you sign up?

If a business is currently being audited by the IRS, it may be asked to participate in TDC SM-B.

The business will be provided with Form 15658, SB/SE Secure Messaging Business Taxpayer Agreement and Authorization of Disclosure to Designated Users, which should be completed, signed, and returned to the IRS examiner by an individual with legal authority to execute the form. Next a system-generated email will be sent with a link to sign in to the business mailbox with the username provided. When signing in for the first time there will be a prompt to create a password.

Publication 6057 (6-2025) Catalog Number 95547C Department of the Treasury Internal Revenue Service www.irs.gov