IRS Privacy Policy

MINOR

FIRST SEEN 2026-08-22 · VERSION 20260822_rev01 · COMPARED WITH 20260820_rev01

What changed, in plain language

The IRS replaced a short, mostly-empty privacy page with the full text of its privacy policy. Most of this is new detail that was always the IRS's practice — how it collects information, that it never sells your data, and the long-standing list of agencies it may share your tax return information with under the tax code. The genuinely new piece is a section saying the IRS uses artificial intelligence for services, compliance, and fraud detection, with human oversight and your appeal rights kept intact. The page also now spells out that if you stay in an IRS-recorded meeting, you've consented to the recording.

Changes that may affect you

IRS now says it uses AI in compliance and fraud detectionMINOR

DATA COLLECTION

The IRS discloses for the first time that artificial intelligence helps run services, compliance checks, and fraud detection — which means your information can be run through automated systems. The policy limits the risk: it says AI can't replace a human in decisions about your rights or benefits, humans oversee it, your review and appeal rights stay in place, and the data stays protected under tax confidentiality law. This looks like the IRS disclosing something it was likely already doing rather than claiming a new power over your data.

“We use artificial intelligence (AI) to automate or assist with certain services, compliance activities, fraud detection, and administrative functions.”

What you can do — If an IRS decision goes against you, you can still ask for a human review and use the normal appeal process — an automated system's output is not the final word.

Staying in an IRS meeting is treated as consenting to a recordingMINOR

USER OBLIGATIONS

If the IRS records a meeting, it will announce it, but your agreement is assumed simply because you don't leave. Walking out is the only way to refuse, which is a hard choice if the meeting is about your tax account. The recording then becomes a permanent federal record.

“By joining and staying in the recorded meeting, you consent to the recording. To opt out of recording, you may leave a recorded meeting.”

What you can do — If you don't want to be recorded, say so at the start of the meeting and ask to reschedule; for in-person meetings about your account you can also give advance notice and make your own recording under IRC 7521(a).

Long list of agencies that can receive your tax information now publishedNOTED

DATA SHARING

The page now lists the many bodies that can get your tax return information — the Justice Department, state and local tax offices, Treasury contractors, Congress, child support agencies, foreign governments under tax treaties, and law enforcement or intelligence agencies. This is not new authority; it is a long-standing part of the tax code (section 6103) that the old page simply didn't spell out. Publishing it is helpful, not a downgrade of your rights.

“We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.”

Changelog

± CHANGEDFull policy text replaces a mostly empty page
The old page was a short welcome note plus a few section headings with no content under them. The new page contains the actual policy: what the IRS collects, why, how it's protected, and who it can be shared with.
Thank you for visiting the Internal Revenue Service's website, an official United States Government System, and reviewing our privacy policy.
All personal information you provide to us is voluntary. We may collect personal information about you (such as name, email address, Social Security number or other unique identifier) only if you specifically and knowingly provide it to us.
+ ADDEDNew section on the IRS using artificial intelligence
The IRS now says it uses AI to automate or help with services, compliance work, fraud detection, and admin tasks. It also says AI does not make the final call on your rights or benefits, humans stay in charge, your appeal rights are unchanged, and your data stays protected by tax confidentiality law.
We use artificial intelligence (AI) to automate or assist with certain services, compliance activities, fraud detection, and administrative functions.
+ ADDEDClear promise that your information is not sold
The policy now states plainly that the IRS does not sell information collected on the site or anywhere else, and that you don't have to give personal information just to browse.
We do not sell the information collected at this site or any other information we collect.
+ ADDEDFull list of who your tax information can be shared with
The page now spells out the disclosures already allowed under tax law: the Justice Department, state and local tax agencies, Treasury and its contractors, the Comptroller General, congressional committees, child support agencies, other federal benefit and loan agencies, foreign governments under tax treaties, and law enforcement or intelligence agencies for non-tax crimes and terrorism.
However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code.
+ ADDEDStaying in a recorded meeting counts as agreeing to be recorded
If the IRS records a meeting you're in, it will tell everyone. Continuing to sit in the meeting is treated as your consent. Your only way to opt out is to leave. The recording then becomes a federal record.
By joining and staying in the recorded meeting, you consent to the recording. To opt out of recording, you may leave a recorded meeting.
+ ADDEDPenalties for not filing or giving false information now spelled out
The page now states you can face penalties, criminal prosecution, lost deductions or credits, a bigger tax bill, a delayed refund, and interest if you don't file, don't answer, or give false information.
If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution.
+ ADDEDOne notice now covers a whole series of contacts
Instead of sending you the same privacy notice with every letter, the IRS sends it once at the start and treats it as covering all later questions about that same matter.
the IRS has adopted an "umbrella" approach where the first contact of a series includes a notice that the individual may keep and that would apply to all future inquiries related to that situation
+ ADDEDConsent required before using your data for anything else
The IRS says it will use what you give it only for the reason it was collected, and will ask you first before using it for any other purpose unless federal law requires otherwise.
We will ask for your consent before using the information you provide for any secondary purpose other than those required by federal law.
+ ADDEDEstimated time and cost of filing added
New tables and text estimate that the average Form 1040 filer spends about 13 hours and $270 per return, with non-business filers around 9 hours and $150 and business filers around 24 hours and $560.
the estimated average time burden for all taxpayers filing a Form 1040 or 1040SR is 13 hours, with an average cost of $270 per return
− REMOVED"AI-assisted content" label removed from the top of the page
The old page opened with a note saying the content was AI-assisted and verified by the IRS. That label is gone from the new version.
**AI-assisted content** verified by the IRS

Full text changes — 20260820_rev01 to 20260822_rev01

COLOUR MARKS THE SEVERITY OF A FLAGGED CLAUSE · + AND − MARK ADDED AND REMOVED

+**AI-assisted content** verified by the IRS
+All personal information you provide to us is voluntary. We may collect personal information about you (such as name, email address, Social Security number or other unique identifier) only if you specifically and knowingly provide it to us. We will use your information to process requests for certain services or information. Providing your information is generally voluntary, but if it is not provided, we might not be able to process your transaction. When information is required, we will let you know before we collect it. We publish specific information on records the IRS may collect in the IRS Privacy Act System of Records Notices on the [U.S. Department of the Treasury System of Records Notices](https://home.treasury.gov/footer/privacy-act/system-of-records-notices-sorns) page.
+Thank you for visiting the Internal Revenue Service's website, an official United States Government System, and reviewing our privacy policy. Our privacy policy explains how we handle the personally identifiable information (PII) that you provide to us when you visit us online to browse, obtain information, or conduct a transaction. PII includes information that is personal in nature and which might be used to identify you. The IRS uses this website to provide information about IRS services and programs. This website includes specific applications which provide more services or enable us to respond to specific questions from website visitors.
+We collect PII and other information only as necessary to administer our programs under the authority of the Internal Revenue Code and the protections of the Code and the Privacy Act. The information you provide will be used only for that purpose. We do not sell the information collected at this site or any other information we collect. You do not have to give us personal information to visit our website. For more information on authority, visit [The agency, its mission and statutory authority](https://irs.gov/about-irs/the-agency-its-mission-and-statutory-authority) page. We publish specific information on the purpose and authority for records the IRS may collect in the IRS Privacy Act System of Records Notices on the [U.S. Department of the Treasury System of Records Notices](https://home.treasury.gov/footer/privacy-act/system-of-records-notices-sorns) page.
+We won't collect personal information about you just because you visit this Internet site. Some applications on this website provide you with the opportunity to order forms, ask questions requiring a response, sign up for electronic newsletters, participate in focus groups and customer surveys, or learn the status of filed returns or anticipated payments. Using these services is voluntary and may require that you provide additional personal information to us. Providing the requested information implies your consent for us to use this data in order to respond to your specific request.
+Throughout our website, we will let you know if the information we ask you to provide is voluntary or required. By providing your personal information, you give us consent to use the information only for the purpose for which it was collected. We describe those purposes when we collect information. We will ask for your consent before using the information you provide for any secondary purpose other than those required by federal law. We will disclose your information only authorized by law and as listed in the routine uses published in the IRS Privacy Act System of Records Notices on the [U.S. Department of the Treasury System of Records Notices](https://home.treasury.gov/footer/privacy-act/system-of-records-notices-sorns) page.
+## IRS privacy policy overview
+We use artificial intelligence (AI) to automate or assist with certain services, compliance activities, fraud detection, and administrative functions. We evaluate AI systems through established privacy, security, and risk management processes consistent with federal law and regulatory guidance, including applicable privacy, civil liberties, and cybersecurity requirements. AI does not replace human judgment in decisions affecting taxpayer rights, benefits, or obligations. AI operates under human oversight that preserves established review and appeal processes that preserve your due process protections. Your information remains protected when used in AI-supported processes, as required by the Privacy Act and federal tax confidentiality laws, including 26 U.S.C. § 6103. AI may use your information only for authorized purposes.
+## Privacy compliance programs
+We protect your information in a secure and readily accessible environment. We also monitor network traffic to identify unauthorized attempts to upload or change information or otherwise cause damage to the web service. We focus on web site security so that this service remains available to you and other visitors. No attempts are made to identify individual users unless illegal behavior is suspected. For more information on security, visit our [Security of your information](https://irs.gov/privacy-disclosure/security-of-your-information) page.
+## Privacy Act requests
+The various inquiries made of individuals by the IRS during tax administration are part of a single process. Rather than include the same Privacy Act notice information in many forms or letters that are repeated contacts with the same individual about the same situation, the IRS has adopted an "umbrella" approach where the first contact of a series includes a notice that the individual may keep and that would apply to all future inquiries related to that situation. This approach spares the recipient from receiving repetitious and unnecessary identical notices.
+## Privacy complaints
+#### Disclosure, Privacy Act, and Paperwork Reduction Act Notice
+The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information, we must first tell you our legal right to ask for the information, why we are asking for it, and how it will be used. We must also tell you what could happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.
+This notice applies to all records and other material (in paper or electronic format) you file with us, including this tax return. It also applies to any questions we need to ask you so we can complete, correct, or process your return; figure your tax; and collect tax, interest, or penalties.
+Our legal right to ask for information is Internal Revenue Code sections 6001, 6011, and 6012(a), and their regulations. They say that you must file a return or statement with us for any tax you are liable for. Your response is mandatory under these sections. Code section 6109 requires you to provide your identifying number on the return. This is so we know who you are and can process your return and other papers. You must fill in all parts of the tax form that apply to you. But you do not have to check the boxes for the Presidential Election Campaign Fund or for the third-party designee. You also do not have to provide your daytime phone number or email address.
+You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form, or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
+We ask for tax return information to carry out the tax laws of the United States. We need it to figure and collect the right amount of tax.
+If you do not file a return, do not provide the information we ask for, or provide fraudulent information, you may be charged penalties and be subject to criminal prosecution. We may also have to disallow the exemptions, exclusions, credits, deductions, or adjustments shown on the tax return. This could make the tax higher or delay any refund. Interest may also be charged.
+Generally, tax returns and return information are confidential, as stated in Code section 6103. However, Code section 6103 allows or requires the Internal Revenue Service to disclose or give the information shown on your tax return to others as described in the Code. For example, we may disclose your tax information to the Department of Justice to enforce the tax laws, both civil and criminal, and to cities, states, the District of Columbia, and U.S. commonwealths or territories to carry out their tax laws. We may disclose your tax information to the Department of Treasury and contractors for tax administration purposes; and to other persons as necessary to obtain information needed to determine the amount of or to collect the tax you owe. We may disclose your tax information to the Comptroller General of the United States to permit the Comptroller General to review the Internal Revenue Service. We may disclose your tax information to committees of Congress; federal, state, and local child support agencies; and to other federal agencies for the purposes of determining entitlement for benefits or the eligibility for and the repayment of loans. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
+Please keep this notice with your records. It may help you if we ask you for other information. If you have questions about the rules for filing and giving information, please call or visit any Internal Revenue Service office.
+#### We welcome comments on forms
+We try to create forms and instructions that can be easily understood. Often this is difficult to do because our tax laws are very complex. For some people with income mostly from wages, filling in the forms is easy. For others who have businesses, pensions, stocks, rental income, or other investments, it is more difficult.
+If you have suggestions for making these forms simpler, we would be happy to hear from you. You can send us comments through [IRS.gov/formscomments](https://irs.gov/forms-pubs/comment-on-tax-forms-and-publications). Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR6526, Washington, DC 20224. Don't send your return to this address. Instead, see the addresses at the end of these instructions.
+Although we can't respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms and instructions.
+#### Estimates of taxpayer burden
+The following table shows burden estimates based on current statutory requirements as of November 2023 for taxpayers filing a 2023 Form 1040 or 1040SR tax return. Time spent and out-of-pocket costs are presented separately. Time burden is broken out by taxpayer activity, with recordkeeping representing the largest component. Out-of-pocket costs include any expenses incurred by taxpayers to prepare and submit their tax returns. Examples include tax return preparation and submission fees, postage and photocopying costs, and tax return preparation software costs. While these estimates don't include burden associated with post-filing activities, IRS operational data indicate that electronically prepared and filed returns have fewer arithmetic errors, implying lower post-filing burden.
+Reported time and cost burdens are national averages and don't necessarily reflect a "typical" case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. For instance, the estimated average time burden for all taxpayers filing a Form 1040 or 1040SR is 13 hours, with an average cost of $270 per return. This average includes all associated forms and schedules, across all tax return preparation methods and taxpayer activities.
+Within this estimate, there is significant variation in taxpayer activity. For example, nonbusiness taxpayers are expected to have an average burden of about 9 hours and $150, while business taxpayers are expected to have an average burden of about 24 hours and $560. Similarly, tax return preparation fees and other out-of-pocket costs vary extensively depending on the tax situation of the taxpayer, the type of software or professional preparer used, and the geographic location.
+For more information on taxpayer burden see Pub. 5743. If you have comments concerning the time and cost estimates below, you can contact us at either one of the addresses shown under We Welcome Comments on Forms.
+Estimated average taxpayer burden (in hours) for individuals by activity
+| Type of taxpayer | Percentage of returns | Total time\* | Record-keeping | Tax planning | Form completion and submission | All other | Average cost (dollars)\*\* |
+| --- | --- | --- | --- | --- | --- | --- | --- |
+| All taxpayers | 100% | 13 | 6 | 2 | 4 | 1 | $270 |
+| Nonbusiness taxpayers\*\*\* | 72% | 9 | 3 | 1 | 3 | 1 | $150 |
+| Business taxpayers\*\*\* | 28% | 24 | 12 | 4 | 6 | 2 | $560 |
+\*Detail may not add to total time due to rounding.
+\*\*Dollars rounded to the nearest $10.
+\*\*\*You are considered a "business" filer if you file one or more of the following with Form 1040 or 1040-SR: Schedule C, E, or F or Form 2106. You are considered a "nonbusiness" filer if you don't file any of those schedules or forms with Form 1040 or 1040-SR.
+The IRS is committed to protecting the privacy rights of America's taxpayers. These rights are protected by the [Internal Revenue Code](https://uscode.house.gov/), the [Privacy Act of 1974](https://www.gpo.gov/fdsys/pkg/USCODE-2010-title5/html/USCODE-2010-title5-partI-chap5-subchapII-sec552a.htm), the [Freedom of Information Act](https://irs.gov/privacy-disclosure/irs-freedom-of-information-act), and IRS policies and practices. We document much of our internal policy on these laws in Internal Revenue Manual 10.5, Privacy and Information Protection, and IRM 11.3, Disclosure of Official Information.
+The law requires the IRS to protect your information, and you do not need to take any action or make a special request for us to protect your confidentiality. The IRS may not disclose tax returns or return information unless authorized by law. We monitor all accesses, with any unauthorized access subject to criminal and civil penalties.
+The Senior Agency Official for Privacy (SAOP), as mandated by OMB M-16-24, has overall responsibility and accountability for ensuring the agency's implementation of information privacy protections, including the agency's full compliance with federal laws, regulations, and policies relating to information privacy. The [SAOP for the IRS](https://home.treasury.gov/footer/privacy-act) is positioned at the Department of Treasury.
+We protect your privacy in online and in-person meetings just as we do with all other interactions. We make sure we authenticate all attendees' identity, their authorization to be in the meeting, and their need to know. The IRS might need to record a meeting you attend, with your consent. Designated IRS hosts may record meetings. If we do so, we will notify all participants we are recording. By joining and staying in the recorded meeting, you consent to the recording. To opt out of recording, you may leave a recorded meeting. If this is an in-person meeting about your tax account, we follow [IRC 7521(a)](https://irc.bloombergtax.com/public/uscode/doc/irc/section_7521). In such a meeting, you may request to record, with prior notice to the IRS, and the IRS may also record. All such recordings become federal records, which we protect and keep following federal privacy, security, and records requirements. If we use a third-party application or service, we still protect your privacy. Our agreement with that vendor requires that IRS privacy policies apply and override those of the application or service. For more detailed information, please refer to these Internal Revenue Manual sections:
+- 10.5.1.6.14.2, Recordings in the Workplace
+- 10.5.1.6.15, Contractors
+- 10.5.1.6.18.2, Online Meeting Tools
+- [4.10.3.4.7, Requests to Audio Record Interviews](https://irs.gov/irm/part4/irm_04-010-003)
+- [5.1.12.3, Taxpayer Recording of Interviews](https://irs.gov/irm/part5/irm_05-001-012r)
+- [25.5.5.4.4, Right to Make an Audio Recording of the Proceeding](https://irs.gov/irm/part25/irm_25-005-005)