The IRS will not initiate email contact with you without your consent. When you enroll in any of the IRS online applications via IRS.gov, we will confirm your email address and your personal information/identity during the electronic authentication process. If you should receive an email “from the IRS” that you did not already consent to receiving, please do not click on any links. Instead, forward that email to email@example.com. Review Reporting Phishing and Online Scams for further information.
You should not send personal information to us via email unless it is through a secure IRS online application via IRS.gov. We will only send you general information via unsecure email. You should be reminded that email may not necessarily be secured against interception. Therefore, if you do not have an account on a secure IRS online application via IRS.gov, we suggest that you do not send sensitive personally identifiable information (PII) (such as your Social Security number) to us via email. If your intended email communication is sensitive, e.g., it includes information such as your bank account, charge card or Social Security number; you should instead send it by U.S. mail.
Electronic mail messages that meet the definition of records in the Federal Records Act (44 U.S.C. § 3101) are covered under the same disposition schedule as all other federal records. This means that emails you send us will be preserved and maintained based on how those emails meet the definition of federal records. Electronic messages that are not records are deleted when no longer needed.