Opening statement
Blanks for the taxpayer's name and the tax period ending of the compliance activity.
15658
SB/SE Secure Messaging Business Taxpayer Agreement and Authorization of Disclosure to Designated Users
- Agency
- IRS
- Revision
- June 2025
- Fillable fields
- 40
- Pages
- 2
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 15658: SB/SE Secure Messaging Business Taxpayer Agreement
Form 15658 is the SB/SE Secure Messaging Business Taxpayer Agreement and Authorization of Disclosure to Designated Users. The form says the agreement is for the secure exchange of taxpayer data and other compliance-related information between the IRS and the taxpayer through the IRS Secure Message platform, for the compliance activity for a stated tax period.
Page 1 lists 12 terms the taxpayer agrees to, such as exchanging requested documents through Secure Messaging rather than by mail or fax, and ends with the taxpayer's name and the signature of the individual signing. Page 2, Appendix A, lists up to 5 users the taxpayer authorizes to receive its compliance information. The form says each user also needs a Form 2848 or Form 8821 received and accepted by the IRS.
The PDF carries no separate instructions. You can fill out Form 15658 free in your browser on this page and download it without an account.
What's on Form 15658
Items 1 to 3: how messaging is used
Documents are exchanged through Secure Messaging rather than mail or fax, the IRS may expand the activity to more tax periods, and Secure Messaging covers some, but not all, IRS communications.
Items 4 to 6: users and access
Notification emails to listed users, separate authorization of each user, Form 2848 or Form 8821 on file, and the Terms of Service and Rules of Conduct at www.irs.gov/connect.
Items 7 to 12: duration and limits
When the agreement takes effect and ends, the right to stop using Secure Messaging, no waiver of sovereign immunity, no guarantee of data security, and the taxpayer paying its own costs.
Signature block
Name of taxpayer, name and title of the individual signing the agreement, signature and date.
Appendix A: List of Users
Taxpayer name, employer identification number, and up to 5 users with name, a required checkbox (Other Authorized Individual, POA or TIA), email address and telephone number.
How to fill out Form 15658
- 1
Opening statement
Enter the taxpayer's name and the tax period ending for the compliance activity in the blanks at the top of page 1.
- 2
Review the 12 terms
Read items 1 to 12. Item 3 says the taxpayer still monitors mail, phone and fax, not just Secure Messaging, to communicate with the IRS.
- 3
Check each user's authorization
The form says an executed Form 2848 or Form 8821 for the type of tax and periods involved is received and accepted by the IRS before a user can access Secure Messaging.
- 4
Signature block
Type or print the taxpayer's name and the name and title of the individual signing, then sign and date. The form says to include the signer in Appendix A.
- 5
Appendix A
Enter the taxpayer name and EIN, then list up to 5 users with name, email address and telephone number. The form says a checkbox selection is required for each user, and text needs to be legible.
Why fill Form 15658 on indox
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When it takes effect, when it ends and what it covers
Effective date
The form says the agreement is effective when signed by the taxpayer and accepted by the IRS, and remains in effect for the duration of the compliance activity. The PDF does not print a mailing address or fax number for returning it.
End of the agreement
The form says the agreement is nullified upon completion of the compliance activity, after which the taxpayer and its users no longer have access to the messages and documents exchanged.
Stopping early
The form says use of Secure Messaging is voluntary and optional, and the taxpayer has the right to stop by properly notifying the IRS that it no longer wishes to communicate electronically.
Revoking a user
The form says a user whose authority on Form 2848 or Form 8821 is revoked no longer has access to the taxpayer's information. New periods added to the activity need a new Form 2848 or Form 8821.
Security and costs
The form says the U.S. government does not guarantee the security of data sent electronically, and the taxpayer pays its own costs and those of its users for participating.
Related forms
Who completes Form 15658?
The agreement is between the IRS and a business taxpayer in a compliance activity. The taxpayer signs it, and the form says it is effective when signed by the taxpayer and accepted by the IRS.
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Questions about Form 15658
What is Form 15658 used for?
The form says it is an agreement for the secure exchange of taxpayer data and other compliance-related information between the IRS and the taxpayer through the IRS Secure Message platform, for a compliance activity.
How many users can be listed?
Appendix A allows a maximum of 5 users, each with a required checkbox for Other Authorized Individual, POA or TIA.
Does a user need Form 2848 or Form 8821?
The form says an executed Form 2848 or Form 8821 is received and accepted by the IRS before a user can access Secure Messaging. The Other Authorized Individual box is for someone with legal authority to bind the entity without a POA or TIA.
Does Secure Messaging replace IRS letters and calls?
No. The form says Secure Messaging is limited to some, but not all, IRS communications about the compliance activity, and the taxpayer monitors mail, phone and fax as well.
When does the agreement end?
The form says it is nullified upon completion of the compliance activity. The taxpayer can also stop using Secure Messaging by properly notifying the IRS.