What are the special rules for disclosing tax return information outside the United States?
A14 Disclosing tax return information to another tax return preparer that is assisting in the preparation of the return or providing auxiliary services in connection with preparing the return generally does not require the consent of the taxpayer. However, if the other tax return preparer is located outside the United States or any territory or possession of the United States, the taxpayer must agree and sign a form consenting to the disclosure. See Revenue Procedure 2008-35, section 4.04(1)(e) for specific language that must be included in the consent form. If the tax return information to be disclosed includes social security numbers, (See Q3).
