What are the special rules for disclosing social security numbers outside the United States?
Generally, tax return preparers may not obtain consents to disclose social security numbers to tax return preparers located outside the United States or any territory or possession of the United States. If social security numbers are included in documents for which the tax return preparer has obtained the consent of the taxpayer to disclose the tax return preparer must redact or mask any social security number before disclosing the tax return information to a return preparer outside the United States. There is an exception. Social security numbers may be disclosed to tax return preparers located outside the United States if taxpayer consent is obtained and both the sending and receiving tax return preparers maintain adequate data protection safeguards defined in Revenue Procedure 2008-35, section 4.07. See also Revenue Procedure 2008-35, section 4.04(1)(e)(ii) for specific language that must be included in the consent form.
