Returns and return information
Federal employees and other persons
It shall be unlawful for any officer or employee of the United States or any person described in section 6103(n) (or an officer or employee of any such person), or any former officer or employee, willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)). Any violation of this paragraph shall be a felony punishable upon conviction by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution, and if such offense is committed by any officer or employee of the United States, he shall, in addition to any other punishment, be dismissed from office or discharged from employment upon conviction for such offense.
State and other employees
lIt shall be unlawful for any person (not described in paragraph (1)) willfully to disclose to any person, except as authorized in this title, any return or return information (as defined in section 6103(b)) acquired by him or another person under subsection (d), (i)(1)(C), (3)(B)(i), or (7)(A)(ii), (k)(10), (13), (14), or (15), ()(6), (7), (8), (9), (10), (12), (15), (16), (19), (20), or (21) or (m)(2), (4), (5), (6), or (7) of section 6103 or under section 6104(c). Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
Other persons
It shall be unlawful for any person to whom any return or return information (as defined in section 6103(b)) is disclosed in a manner unauthorized by this title thereafter willfully to print or publish in any manner not provided by law any such return or return information. Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
Solicitation
It shall be unlawful for any person willfully to offer any item of material value in exchange for any return or return information (as defined in section 6103(b)) and to receive as a result of such solicitation any such return or return information. Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
Shareholders
It shall be unlawful for any person to whom a return or return information (as defined in section 6103(b)) is disclosed pursuant to the provisions of section 6103(e)(1)(D)(iii) willfully to disclose such return or return information in any manner not provided by law. Any violation of this paragraph shall be a felony punishable by a fine in any amount not to exceed $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.
Disclosure of operations of manufacturer or producer
Any officer or employee of the United States who divulges or makes known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with the costs of prosecution; and the offender shall be dismissed from office or discharged from employment.
Disclosures by certain delegates of Secretary
All provisions of law relating to the disclosure of information, and all provisions of law relating to penalties for unauthorized disclosure of information, which are applicable in respect of any function under this title when performed by an officer or employee of the Treasury Department are likewise applicable in respect of such function when performed by any person who is a “delegate” within the meaning of section 7701(a)(12)(B).
Disclosure of software
Any person who willfully divulges or makes known software (as defined in section 7612(d)(1)) to any person in violation of section 7612 shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Cross references
Penalties for disclosure of information by preparers of returns
For penalty for disclosure or use of information by preparers of returns, see section 7216.
Penalties for disclosure of confidential information
18 U.S.C. 1905For penalties for disclosure of confidential information by any officer or employee of the United States or any department or agency thereof, see .
Aug. 16, 1954, ch. 73668A Stat. 855Pub. L. 85–866, title I, § 90(c)72 Stat. 1666Pub. L. 86–778, title I, § 103(s)74 Stat. 940Pub. L. 94–455, title XII, § 1202(d)90 Stat. 1686Pub. L. 95–600, title VII, § 701(bb)(1)(C)92 Stat. 2922Pub. L. 96–249, title I, § 127(a)(2)(D)94 Stat. 366Pub. L. 96–265, title IV, § 408(a)(2)(D)94 Stat. 468Pub. L. 96–611, § 11(a)(2)(B)(iv)94 Stat. 3574Pub. L. 96–499, title III, § 302(b)94 Stat. 2604Pub. L. 96–611, § 11(a)(4)(A)94 Stat. 3574Pub. L. 97–248, title III, § 356(b)(2)96 Stat. 645Pub. L. 97–365, § 8(c)(2)96 Stat. 1754Pub. L. 98–369, div. A, title IV, § 453(b)(4)98 Stat. 820Pub. L. 98–378, § 21(f)(5)98 Stat. 1326Pub. L. 100–485, title VII, § 701(b)(2)(C)102 Stat. 2426Pub. L. 100–647, title VIII, § 8008(c)(2)(B)102 Stat. 3787Pub. L. 101–239, title VI, § 6202(a)(1)(C)103 Stat. 2228Pub. L. 101–508, title V, § 5111(b)(3)104 Stat. 1388–273Pub. L. 104–168, title XII, § 1206(b)(5)110 Stat. 1473Pub. L. 105–33, title XI, § 11024(b)(8)111 Stat. 722Pub. L. 105–35, § 2(b)(1)111 Stat. 1104Pub. L. 105–206, title III, § 3413(b)112 Stat. 754Pub. L. 107–134, title II, § 201(c)(10)115 Stat. 2444Pub. L. 108–173, title I, § 105(e)(4)117 Stat. 2167Pub. L. 109–280, title XII, § 1224(b)(5)120 Stat. 1093Pub. L. 111–148, title I, § 1414(d)124 Stat. 237Pub. L. 112–240, title II, § 209(b)(3)126 Stat. 2326Pub. L. 114–184, § 2(b)(2)(C)130 Stat. 537Pub. L. 116–25, title I, § 1405(a)(2)(B)133 Stat. 998Pub. L. 116–260, div. N, title II, § 283(b)(2)(C)134 Stat. 1985(, ; , , ; , , ; , (h)(3), , , 1688; , (6), , , 2923; , , ; , , , as amended , , ; , , ; , , ; , , ; , , ; , div. B, title VI, § 2653(b)(4), , , 1156; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , title VIII, § 811(c)(2)(C), , , 2369; , , ; , , ; , , ; , , ; , title II, § 2003(c)(2)(B), , , 1003; , div. FF, title I, § 102(b)(2)(C), , , 3084.)
Editorial Notes
Amendments
Pub. L. 116–260, div. N, § 283(b)(2)(C)2020—Subsec. (a)(2). , and div. FF, § 102(b)(2)(C), amended par. (2) identically, substituting “(k)(10), (13), (14), or (15)” for “(k)(10), (13), or (14)”.
Pub. L. 116–25, § 2003(c)(2)(B)2019—Subsec. (a)(2). , substituted “, (13), or (14)” for “or (13)”.
Pub. L. 116–25, § 1405(a)(2)(B), substituted “(k)(10) or (13)” for “(k)(10)”.
Pub. L. 114–1842016—Subsec. (a)(2). substituted “(i)(1)(C), (3)(B)(i),” for “(i)(3)(B)(i)”.
Pub. L. 112–240l2013—Subsec. (a)(2). inserted “(k)(10),” before “()(6),”.
Pub. L. 111–1482010—Subsec. (a)(2). substituted “(20), or (21)” for “or (20)”.
Pub. L. 109–2802006—Subsec. (a)(2). , which directed insertion of “or under section 6104(c)” after “6103” in subsec. (a)(2) of section 7213, without specifying the act to be amended, was executed by making the insertion in subsec. (a)(2) of this section, which is section 7213 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
Pub. L. 108–173, § 811(c)(2)(C)2003—Subsec. (a)(2). , substituted “(19), or (20)” for “or (19)”.
Pub. L. 108–173, § 105(e)(4), substituted “(16), or (19)” for “or (16)”.
Pub. L. 107–1342002—Subsec. (a)(2). substituted “(i)(3)(B)(i) or (7)(A)(ii),” for “(i)(3)(B)(i),”.
Pub. L. 105–2061998—Subsecs. (d), (e). added subsec. (d) and redesignated former subsec. (d) as (e).
Pub. L. 105–351997—Subsec. (a)(2). inserted “(5),” after “(m)(2), (4),”.
Pub. L. 105–33 substituted “(15), or (16)” for “or (15),”.
Pub. L. 104–1681996—Subsec. (a)(2). substituted “(12), or (15)” for “or (12)”.
Pub. L. 101–5081990—Subsec. (a)(2). substituted “(6), or (7)” for “or (6)”.
Pub. L. 101–2391989—Subsec. (a)(2). substituted “(10), or (12)” for “or (10)”.
Pub. L. 100–6471988—Subsec. (a)(2). substituted “(m)(2), (4), or (6)” for “(m)(2) or (4)”.
Pub. L. 100–485 substituted “(9), or (10)” for “(9), (10), or (11)”.
Pub. L. 98–3781984—Subsec. (a)(2). substituted “(10), or (11)” for “or (10)”.
Pub. L. 98–369, § 2653(b)(4), substituted “(9), or (10)” for “or (9)”.
Pub. L. 98–369, § 453(b)(4), substituted “(7), (8), or (9)” for “(7), or (8)”.
Pub. L. 97–3651982—Subsec. (a)(2). substituted “(m)(2) or (4)” for “(m)(4)”.
Pub. L. 97–248 inserted “(i)(3)(B)(i),” after “under subsection (d),”.
Pub. L. 96–611, § 11(a)(4)(A)ll1980—Subsec. (a)(2). , substituted “()(6), (7), or (8)” for “()(6) or (7)”.
Pub. L. 96–499l substituted “person (not described in paragraph (1))” for “officer, employee, or agent, or former officer, employee, or agent, of any State (as defined in section 6103(b)(5)), any local child support enforcement agency, any educational institution, or any State food stamp agency (as defined in section 6103()(7)(C)” and “(m)(4) of section 6103” for “(m)(4)(B) of section 6103”.
Pub. L. 96–265, § 408(a)(2)(D)Pub. L. 96–611, § 11(a)(2)(B)(iv)ll, as amended by , substituted “subsection (d), ()(6), (7), or (8), or (m)(4)(B)” for “subsection (d), ()(6) or (7), or (m)(4)(B)”.
Pub. L. 96–249lll substituted “any educational institution, or any State food stamp agency (as defined in section 6103()(7)(C))” for “or any educational institution” and “subsection (d), ()(6) or (7), or (m)(4)(B)” for “subsection (d), ()(6), or (m)(4)(B)”.
Pub. L. 95–600, § 701(bb)(6)(A)1978—Subsec. (a)(1). , inserted “willfully” before “to disclose”.
Pub. L. 95–600, § 701(bb)(1)(C)llSubsec. (a)(2). , (6)(A), inserted provision relating to educational institutions, inserted “willfully” before “to disclose”, and substituted “subsection (d), ()(6), or (m)(4)(B) of section 6103” for “section 6103(d) or ()(6)”.
Pub. L. 95–600, § 701(bb)(6)(B)Subsec. (a)(3). , substituted “thereafter willfully to” for “to thereafter”.
Pub. L. 95–600, § 701(bb)(6)(C)Subsec. (a)(4). , inserted “willfully” before “to offer”.
Pub. L. 95–600, § 701(bb)(6)(A)Subsec. (a)(5). , inserted “willfully” before “to disclose”.
Pub. L. 94–455, § 1202(d)1976—Subsec. (a). , added pars. (3) and (4), redesignated former par. (3) as (5), and in pars. (1), (2), and (5) raised from a misdemeanor to a felony any criminal violation of the disclosure rules, increased from $1,000 to $5,000 and from one year imprisonment to five years imprisonment the maximum criminal penalties for an unauthorized disclosure of a return or return information, extended the criminal penalties to apply to unauthorized disclosures of any return or return information and not merely income returns and other financial information appearing on income returns, and extended the criminal penalties to apply to former Federal and State officers and to officers and employees of contractors having access to returns and return information in connection with the processing, storage, transmission, and reproduction of such returns and return information, and the programming, maintenance, etc., of equipment.
Pub. L. 94–455, § 1202(d)Subsec. (c). , redesignated subsec. (d) as (c). Former subsec. (c), covering offenses relating to the reproduction of documents, was struck out.
Pub. L. 94–455, § 1202(d)Subsecs. (d), (e). , (h)(3), redesignated subsec. (e) as (d) and, in par. (1) of subsec. (d) as so redesignated, substituted a cross reference to section 7216 as covering penalties for disclosure or use of information by preparers of returns for a cross reference to section 6106 as covering special provisions applicable to returns of tax under chapter 23 (relating to Federal Unemployment Tax). Former subsec. (d) redesignated (c).
Pub. L. 86–7781960—Subsecs. (d), (e). added subsec. (d) and redesignated former subsec. (d) as (e).
Pub. L. 85–8661958—Subsecs. (c), (d). added subsec. (c) and redesignated former subsec. (c) as (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2020 Amendment
Pub. L. 116–260section 284(a)(4) of div. N of Pub. L. 116–260section 102(c) of div. FF of Pub. L. 116–260section 6103 of this titleAmendment by applicable to disclosures made on or after , see and , set out as notes under .
Effective Date of 2019 Amendment
section 1405(a)(2)(B) of Pub. L. 116–25section 1405(c)(1) of Pub. L. 116–25section 6103 of this titleAmendment by applicable to disclosures made after , see , set out as a note under .
Effective Date of 2016 Amendment
Pub. L. 114–184section 2(c) of Pub. L. 114–184section 6103 of this titleAmendment by applicable to disclosures made after , see , set out as a note under .
Effective Date of 2006 Amendment
Pub. L. 109–280section 1224(c) of Pub. L. 109–280section 6103 of this titleAmendment by effective , but not applicable to requests made before such date, see , set out as a note under .
Effective Date of 2002 Amendment
Pub. L. 107–134section 201(d) of Pub. L. 107–134section 6103 of this titleAmendment by applicable to disclosures made on or after , see , set out as a note under .
Effective Date of 1998 Amendment
Pub. L. 105–206section 3413(e)(1) of Pub. L. 105–206section 7612 of this titleAmendment by applicable to summonses issued, and software acquired, after , see , set out as an Effective Date note under .
Effective Date of 1997 Amendments
Pub. L. 105–35, § 2(c)111 Stat. 1105
Pub. L. 105–33Pub. L. 105–33section 11721 of Pub. L. 105–33section 4246 of Title 18Amendment by effective , except as otherwise provided in title XI of , see , set out as a note under , Crimes and Criminal Procedure.
Effective Date of 1984 Amendments
Pub. L. 98–378section 6402 of this titlesection 21(g) of Pub. L. 98–378section 6103 of this titleAmendment by applicable with respect to refunds payable under after , see , set out as a note under .
section 453(b)(4) of Pub. L. 98–369section 456(a) of Pub. L. 98–369section 5101 of this titleAmendment by effective on the first day of the first calendar month which begins more than 90 days after , see , set out as an Effective Date note under .
section 2653(b)(4) of Pub. L. 98–369section 6402 of this titlesection 2653(c) of Pub. L. 98–369section 6402 of this titleAmendment by applicable to refunds payable under after , see , as amended, set out as a note under .
Effective Date of 1982 Amendments
Pub. L. 97–365section 8(d) of Pub. L. 97–365section 6103 of this titleAmendment by effective , see , set out as a note under .
Pub. L. 97–248section 356(c) of Pub. L. 97–248section 6103 of this titleAmendment by effective on the day after , see , set out as a note under .
Effective Date of 1980 Amendments
Pub. L. 96–611, § 11(a)(4)(B)94 Stat. 3574
Pub. L. 96–499section 302(c) of Pub. L. 96–499section 6103 of this titleAmendment by effective , see , set out as a note under .
Pub. L. 96–265section 11(a)(2)(B)(iv) of Pub. L. 96–611section 11(a)(3) of Pub. L. 96–611section 408(a)(3) of Pub. L. 96–265section 6103 of this titleAmendment by , as amended by , effective , see and , set out as notes under .
Pub. L. 96–249section 127(a)(3) of Pub. L. 96–249section 6103 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1978 Amendment
Pub. L. 95–600section 701(bb)(8) of Pub. L. 95–600section 6103 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1976 Amendment
Pub. L. 94–455section 1202(i) of Pub. L. 94–455section 6103 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1960 Amendment
Pub. L. 86–778section 103(v)(1) of Pub. L. 86–778section 402 of Title 42Amendment by effective , see , set out as a note under , The Public Health and Welfare.
Effective Date of 1958 Amendment
Pub. L. 85–866section 1(c)(2) of Pub. L. 85–866section 165 of this titleAmendment by effective , see , set out as a note under .
Section 2653 of Pub. L. 98–369Clarification of Congressional Intent as to Scope of Amendments by
section 2653 of Pub. L. 98–369section 9402(b) of Pub. L. 98–369section 6402 of this titleFor provisions that nothing in amendments by be construed as exempting debts of corporations or any other category of persons from application of such amendments, with such amendments to extend to all Federal agencies (as defined in such amendments), see , set out as a note under .