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Title 26, Internal Revenue CodeRelease 119-110

§6713 Disclosure or Use of Information by Preparers of Returns

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 68 — ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES › Subchapter B — Assessable Penalties › PART I — GENERAL PROVISIONS › § 6713

Last updated Sep 22, 2026|Official source

Summary

People who prepare tax returns for pay must not share or use the return information except to help prepare the return. If they do share or use that information for other reasons, they must pay $250 for each violation, up to $10,000 in one year. If the improper use or sharing is connected to someone stealing another person’s taxpayer identity (as defined in section 6103(b)(6)), the penalty is $1,000 per violation, up to $50,000 in one year. The yearly limits for identity-theft cases and other cases are counted separately. The rules in section 7216(b) still apply. The usual deficiency procedures in Subchapter B of Chapter 63 are not used to assess or collect these penalties.

Full Legal Text

Title 26, §6713

Internal Revenue Code, Source: USLM XML via OLRC

(a)Imposition of penalty
If any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who—
(1)discloses any information furnished to him for, or in connection with, the preparation of any such return, or
(2)uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall pay a penalty of $250 for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calendar year shall not exceed $10,000.
(b)Enhanced penalty for improper use or disclosure relating to identity theft
(1)In general
In the case of a disclosure or use described in subsection (a) that is made in connection with a crime relating to the misappropriation of another person’s taxpayer identity (as defined in section 6103(b)(6)), whether or not such crime involves any tax filing, subsection (a) shall be applied—
(A)by substituting “$1,000” for “$250”, and
(B)by substituting “$50,000” for “$10,000”.
(2)Separate application of total penalty limitation
The limitation on the total amount of the penalty under subsection (a) shall be applied separately with respect to disclosures or uses to which this subsection applies and to which it does not apply.
(c)Exceptions
The rules of section 7216(b) shall apply for purposes of this section.
(d)Deficiency procedures not to apply
Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply in respect of the assessment or collection of any penalty imposed by this section.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2019—Subsecs. (b) to (d). Pub. L. 116–25 added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively.

Statutory Notes and Related Subsidiaries

Effective Date

of 2019 Amendment Pub. L. 116–25, title II, § 2009(c), July 1, 2019, 133 Stat. 1007, provided that: “The

Amendments

made by this section [amending this section and section 7216 of this title] shall apply to disclosures or uses on or after the date of the enactment of this Act [July 1, 2019].”

Effective Date

Pub. L. 100–647, title VI, § 6242(d), Nov. 10, 1988, 102 Stat. 3749, provided that: “The

Amendments

made by this section [enacting this section and amending section 7216 of this title] shall apply to disclosures or uses after December 31, 1988.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6713

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110