15314

TE/GE Secure Messaging Taxpayer Agreement Authorization of Disclosure to Designated Users

Agency
IRS
Revision
Rev. 4-2026
Fillable fields
58
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 15314 online
Page 1 of form 15314

Form 15314: TE/GE Secure Messaging Taxpayer Agreement and Disclosure to Designated Users

Form 15314, TE/GE Secure Messaging Taxpayer Agreement Authorization of Disclosure to Designated Users, is an agreement between a taxpayer and the IRS. The form says it is for the secure exchange of taxpayer data and other compliance-related information through the IRS Secure Message platform (Secure Messaging), for the compliance activity, periods and taxpayer it lists.

By signing, the taxpayer agrees to provide a List of Users who will review and abide by the IRS Secure Messaging Rules of Conduct and Terms of Service. The form says these documents are available at www.irs.gov/TEGEconnect, may change at any time, and must be accepted again to keep using Secure Messaging. Each user is marked as an Employee or as a power of attorney (POA).

The form is signed by an individual for the taxpayer, who gives their title and the taxpayer's identification number. You can fill out Form 15314 free in your browser on this page and download the result without an account.

What's on Form 15314

Agreement terms

Opening paragraphs on the purpose of Secure Messaging, the Rules of Conduct and Terms of Service, rule changes, and loss of access after a violation.

List of Users

A table with each contact's name, user type, email address and telephone number.

User type: Employee or POA

Two boxes per user, with the note that only one may be selected. A footnote explains when to check POA.

Confidentiality notice

A paragraph saying the communication is for the sole use of the addressee and may contain privileged or confidential information.

Taxpayer and signature

Name of taxpayer, name and title of the individual signing, taxpayer identification number, signature, date and period of compliance.

How to fill out Form 15314

  1. 1

    Read the rules

    The form says the Secure Messaging Rules of Conduct and Terms of Service are available at www.irs.gov/TEGEconnect, and each user agrees to review and abide by them.

  2. 2

    List each user

    Enter the name, email address and telephone number of each contact who will use Secure Messaging.

  3. 3

    Mark Employee or POA

    Check one box per user. Check POA for a Form 2848 representative or Form 8821 designee who is not an employee, owner, partner or officer of the taxpayer.

  4. 4

    Taxpayer details

    Type or print the name of the taxpayer, the name and title of the individual signing, and the taxpayer identification number.

  5. 5

    Period, signature and date

    Enter the period of compliance, then sign and date the agreement.

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Where it goes and what the agreement covers

Where it goes

The PDF prints no mailing address, fax number or deadline. It covers secure exchanges with the IRS for the compliance activity, periods and taxpayer it lists.

Rule changes

The form says the rules may be changed at any time, the IRS will notify the taxpayer and all users, and changes are accepted to keep using Secure Messaging.

Loss of access

If the taxpayer or a user violates the agreement, the Rules of Conduct or the Terms of Service, the form says both will no longer be allowed to access Secure Messaging.

Received in error

The confidentiality notice says anyone who receives the communication in error should notify the sender immediately by telephone.

Related forms

Who fills out Form 15314?

  • The taxpayer

    The form names the taxpayer, the compliance periods and the taxpayer identification number. By signing, the taxpayer agrees to provide the List of Users.

  • The individual signing

    A named individual signs the agreement for the taxpayer and enters their title and the date.

  • Employee users

    Contacts marked Employee on the List of Users. Each user's name, email address and telephone number go in the table.

  • POA users

    The POA box is for each representative on Form 2848 authorized to represent the taxpayer, or each designee on Form 8821, who is not an employee, owner, partner or officer of the taxpayer.

  • The IRS

    The agreement covers secure exchanges between the IRS and the taxpayer. The form says the IRS will notify the taxpayer and all users of changes to the rules.

The taxpayer in a TE/GE compliance activity completes and signs the form through an individual who gives a title. It names the users who may exchange information with the IRS.

Official sources and the blank

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Questions about Form 15314

What is Form 15314 for?

The form says it is an agreement for the secure exchange of taxpayer data and other compliance-related information between the IRS and taxpayers through the IRS Secure Message platform.

Who can be listed as a user?

Contacts the taxpayer lists, each marked as Employee or POA, with a name, email address and telephone number.

When is the POA box checked?

For each representative on Form 2848 or designee on Form 8821 who is not an employee, owner, partner or officer of the taxpayer.

Where are the Secure Messaging rules?

The form says the Rules of Conduct and Terms of Service are available at www.irs.gov/TEGEconnect.

What if a user breaks the rules?

The form says the taxpayer and the user will no longer be allowed to access Secure Messaging.

Does Form 15314 have instructions?

The PDF has no separate instructions. Its own text and the footnote on the POA box explain how to complete it.