Records Request - Third Party (Gen-93 required)

Third Party Requester

Taxpayer Information Authorization For Taxpayer Records -

Form GEN-93 Required

(accountants, attorneys, guardians, executors, background investigators, or other designated appointee)

This type of request is used by third party requester(s) who have been approved by the taxpayer to receive copies of his or her tax records. Examples of third party requesters include accountants, attorney, background investigators, or other individual(s) approved to receive his/her tax records.

Requester submits original:

Cover letter signed by third party requester stating reason why taxpayer's records are being requested. The letter includes:

  • Taxpayer's identification number (Social Security Number or FID Number)
  • Taxpayer's name as appears on tax return
  • Taxpayer's address
  • Types of tax records requested
  • Tax period(s) requested
  • This authorization Form GEN-93 permits a one-time release of taxpayer’s information to the person to receive records who is listed on this form. Form GEN-93 does not authorize the Department of Revenue to release any information for periods under audit, request for review or denial of refund.

NOTE: The taxpayer must have this GEN-93 form notarized by a licensed Notary Public, before sending to the NC Department of Revenue for processing.

The NC Department Of Revenue (NCDOR) only permits release of taxpayer information to third party requesters, when the taxpayer'’s signed original GEN93 form has been notarized and is provided to the NC Department of Revenue to retain.

Copies of NCDOR's form GEN93 are not accepted when requesting release of taxpayer information to third party requesters: Special Agents, Background Investigators, attorneys, etc.)

Example of a completed Form GEN-93, Taxpayer Information Authorization For Taxpayer Records
 

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