Consent statement
A consent under section 6103(c) to the disclosure of return information, as defined in section 6103(b)(2), relating to the Closing Agreement, with blanks for the company name and the date the parties executed the Agreement.
15674
Consent to Disclose Tax Information
- Agency
- IRS
- Revision
- March 2025
- Fillable fields
- 15
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 15674: Consent to Disclose Tax Information
Form 15674, Consent to Disclose Tax Information, is a one-page consent under section 6103(c) of the Internal Revenue Code. It is signed on behalf of a company that has a Closing Agreement with the Commissioner of Internal Revenue, and it allows disclosure of certain return information relating to that Agreement.
The form lists what the Commissioner, or his or her authorized delegate, may disclose: the company's legal name, principal place of business, country of residence for income tax treaty purposes, effective date of the Agreement, failure to timely recertify its entitlement to treaty benefits (if applicable), and termination date of the Agreement (if applicable). The form says such disclosures may be made to any person and by any means, including publication on www.irs.gov, press releases and notices in Internal Revenue Service publications, without prior notice to the company.
You can fill out Form 15674 free in your browser on this page and download it without an account.
What's on Form 15674
What may be disclosed
Six items, (a) to (f): legal name, principal place of business, country of residence for treaty purposes, effective date, any failure to timely recertify treaty benefits, and any termination date.
Awareness and authority
A statement that without this authorization the company's returns and return information are confidential, and a certification of authority to sign for the company.
Company details
Date, company legal name, EIN, address of the principal place of business, city, state or province, country, ZIP code or foreign postal code, and country of residence for treaty purpose.
Signer
The printed or typed name and title of the individual executing the consent, and their signature.
How to fill out Form 15674
- 1
Complete the consent sentence
Enter the company's name in the blank before "Company" and the date the parties executed the Closing Agreement.
- 2
Read the disclosure list
Items (a) to (f) are printed on the form and are not filled in. The form marks items (e) and (f) as applying only if applicable.
- 3
Company information
Enter the date, the company legal name and EIN, and the full address of the principal place of business.
- 4
Treaty country
Enter the country of residence for treaty purpose.
- 5
Sign
The individual executing the consent prints or types their name and title, then signs.
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Where it goes and what it allows
Where to send it
The form prints no mailing address, deadline or instructions of its own.
Public disclosure
The form says disclosures may be made to any person and by any means, including publication on www.irs.gov, press releases and notices in Internal Revenue Service publications, without prior notice to the company.
Confidential otherwise
The form states that without this authorization, the company's returns and return information are confidential and may not be disclosed except as authorized by the Internal Revenue Code and the Agreement.
Related forms
Who signs Form 15674?
The form is signed on behalf of a company that is a party to a Closing Agreement with the Commissioner. It does not print where to send it.
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Questions about Form 15674
What does Form 15674 allow the IRS to disclose?
Six items about the company: legal name, principal place of business, country of residence for treaty purposes, effective date of the Agreement, any failure to timely recertify treaty benefits, and any termination date.
Who signs Form 15674?
An individual who certifies that they have the authority to execute the consent on behalf of the company, with their printed or typed name and title.
Can the information be published?
The form says disclosures may be made to any person and by any means, including publication on www.irs.gov, press releases and notices in Internal Revenue Service publications, without prior notice to the company.
Which law does the consent cite?
The form cites section 6103(c) of the Internal Revenue Code of 1986, as amended, and refers to return information as defined in section 6103(b)(2).
Where is Form 15674 sent?
The form itself prints no address or filing instructions.