Federal law limits how tax preparers use and disclose client tax return information, including for marketing. You can usually email past clients about next year's tax prep and send educational content. Marketing other services, or using what is in the return, needs the client's written consent first.
Updated October 12, 2026
Section 7216 of the Internal Revenue Code limits how a tax return preparer can use and disclose tax return information. It covers more than the return itself: information a client gives you to prepare a return, including contact details, can count. "Use" is regulated as tightly as "disclosure," so pulling client data into a marketing list or tool is covered, not only sharing it.
| What you want to do | Generally |
|---|---|
| Follow up with a new prospect who contacted you | Not return information yet. Normal marketing rules apply (consent for texts, honest advertising) |
| Email past tax clients about this year's tax prep | Allowed using a basic client contact list |
| Send past clients tax tips or general business news | Allowed using a basic client contact list |
| Market bookkeeping, payroll, advisory or financial products to tax clients | Needs the client's written consent first |
| Target clients based on what is in their return (income, refund, deductions) | Needs the client's written consent first |
| Share client lists with a related firm or outside company | Needs the client's written consent first |
The regulations let a preparer keep a basic list of clients for whom it prepared returns: names, mailing addresses, email addresses, phone numbers, entity type and the tax form number (Treas. Reg. 301.7216-2(n)). You can use that list to:
That is why a yearly "time to book your tax appointment" campaign to past clients is normally fine, while a campaign selling a different service is not without consent.
The consent must be knowing and voluntary, in writing, signed and dated, and specific about what information is used and for what purpose (Treas. Reg. 301.7216-3). You cannot make your tax services conditional on the client signing it. A single consent cannot cover both use and disclosure. For Form 1040 clients, Rev. Proc. 2013-14 sets required wording and format.
Consents to use return information to solicit other services generally have to be obtained before you hand the client the completed return to sign. If a client declines, you generally cannot keep asking. Build the consent into your engagement process, not your marketing calendar.
Knowingly or recklessly disclosing or using tax return information outside the rules is a federal crime under Section 7216, with fines and possible imprisonment. Section 6713 adds a civil penalty for each improper disclosure or use. The penalties are higher when the disclosure is connected to identity theft.
Sources: IRC Section 7216; IRC Section 6713; Treasury Regulations 301.7216-1 through 301.7216-3; Rev. Proc. 2013-14. This page is general information, not legal or tax advice. Have your attorney review your consent language and marketing practices.
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Generally yes for tax-prep reminders and educational content using a basic client contact list, as long as the client agreed to receive texts. Marketing other services by text needs Section 7216 consent first.
It can be. Contact details a client gave you to prepare a return can be covered, which is why the regulations spell out a limited client-list exception.
Generally no. Someone who contacted your firm but has not given you information to prepare a return is a prospect, so ordinary marketing and texting rules apply.
Only with the client's written consent obtained under Treasury Regulation 301.7216-3, usually before you provide the completed return for signature.
No. It is general information. Have your attorney review your consent language and marketing practices.