11.3.29. Disclosure to Government Agencies for Administration of Nontax Laws

(1) Purpose: This IRM section provides instructions concerning disclosures of returns and return information to government agencies for administering certain nontax civil statutes per IRC 6103(j),IRC 6103(l), IRC 6103(m), IRC 6103(o), and IRC 6103(c).

(2) Audience: These procedures apply to all IRS employees and contractors.

(3) Policy Owner: The Director of Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for oversight of Disclosure policy.

(4) Program Owner:  The Disclosure office, under GLDS, is responsible for the Disclosure program and guidance. Each IRS organization is responsible for ensuring its employees are aware of and follow Servicewide Disclosure policy.

(5) Primary Stakeholders: The following offices have responsibility for disclosures to government agencies for administering certain nontax civil statutes:

• Statistics of Income Division, a function of Research, Applied Analytics & Statistics (RAAS)

• Tax Exempt Government Entities (TE/GE) Employee Plans

• Taxpayer Services (TS)

• Large Business and International (LB&I)

• Criminal Investigation (CI)

• Privacy, Governmental Liaison and Disclosure (PGLD)

(1) Access to returns and return information is based on a written request and limited to IRC 6103 statutory authority and Treasury regulations. Common areas include:

1. A written data sharing agreement (i.e. Memorandum of Understanding (MOU), or Computer Matching Agreement (CMA)).

2. Safeguards.

3. System of recordkeeping.

4. Subject to civil and criminal penalties.

5. Delegation of authority.

(1) Pursuant to IRC 6103(j), the IRS shall furnish returns and return information to the following agencies for preparing various statistical studies and other related uses defined in the statute:

1. Department of Commerce (Bureau of Census or Bureau of Economic Analysis) upon written request by the Secretary of Commerce pursuant to IRC 6103(l)(1) and CFR 301-6103(j)(1)-1.

2. Federal Trade Commission upon written request by the Chairman of the Federal Trade Commission pursuant to IRC 6103(j)(2).

3. Department of Treasury pursuant to IRC 6103(j)(3).

4. Department of Agriculture, upon written request by the Secretary of Agriculture pursuant to IRC 6103(j)(5) and CFR 301.6103(j)(5)-1.

5. Congressional Budget Office (through the Social Security Administration) upon written request by the Director of the Congressional Budget Office pursuant to IRC 6103(j)(6).

(2) Statistical reports may only be released in a form that cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer, pursuant to IRC 6103(j)(4).

(3) Requests for or inquiries about disclosures in accordance with IRC 6103(j) should be referred to the Director, Statistics of Income Division (SOI), a function of RAAS. See IRM 1.13.1.7.7, Request Process-Out-Service Requests, and Pub 1075, for further guidance.

(4) IRC 6103(j) disclosures, made by SOI, require IRC 6103(p)(3)(A) accounting and recipient agencies are subject to IRC 6103(p)(4) safeguard requirements.

(1) A valid IRC 6103(I)(1)(A) or (B) request must be signed by an authorized SSA official.

(2) The IRC 6103(I)(1)(A) and (B) authorized requestor list is by agreement between IRS PGLD and SSA. It is updated and maintained by HQ Disclosure Policy and Program Operations (PPO). See a current listing of SSA authorized officials on Disclosure’s Record Retrieval Resources page.

(1) Pursuant to IRC 6103(l)(1)(C), the IRS may, upon written request, allow Railroad Retirement Tax Act returns and return information to be disclosed to the Railroad Retirement Board (RRB) to assist with its administration of the Railroad Retirement Act. PGLD Governmental Liaison will maintain a copy of any IRS - RRB IRC 6103(I)(1)(C) referenced agreements.

(2) The following records are routinely submitted to the RRB by secure data transfer or mail and may be periodically reviewed based on agreement between the IRS and the RRB:

1. Copies of original and amended Form CT-1, Employer’s Annual Railroad Retirement Tax Return and Form CT-2, Employee Representative’s Quarterly Railroad Tax Return. See IRM 4.23.2.3.3, RRB Coordination Agreement, for additional information.

2. Copies of Form 4668, Employment Tax Examination Changes Report, used to record adjustments to Railroad Retirement Tax returns

3. Copies of Railroad Retirement Tax audit assessments of rail employers

4. Copies of litigation reports pertaining to rail employers

(3) Subject to written agreement, the IRS may provide the RRB the following information on credits (deposits) and debits to the RRB’s Accounts:

1. Type of railroad retirement tax to which the credit/debit relates

2. Taxpayer to which the credit/debit relates

3. Date of credit/debit

4. Tax year to which the credit/debit relates

(4) On a quarterly and annual basis, the IRS shall provide the RRB with a summary of the information listed in (3) above. The above information shall be sent to the following:

Chief Financial Officer
Railroad Retirement Board
844 Rush Street
Chicago, IL 60611

(5) The RRB can make ad hoc requests for returns and return information under IRC 6103(l)(1)(C) in response to a written request signed by the Chief Financial Officer, RRB.

(6) The request should include:

1. Name and address of the taxpayer

2. Taxpayer identification number (if available)

3. Taxable period(s) covered by the return(s) or return information

4. A reasonable description of the tax information desired

5. The specific reasons the information is needed

6. How the information will be used

7. Name and title of the official designated to inspect or receive copies of the material

(7) Letter rulings, technical advice memorandums, and legal opinions involving railroad retirement taxes also may be disclosed upon request of the RRB’s General Counsel or the Chief Financial Officer. Such requests will be made by subject and need not include identification of a specific taxpayer.

(8) Returns and return information pertaining to railroad retirement taxes may not be disclosed to the Railroad Retirement Board for administration of the Railroad Unemployment Insurance Act.

(9) IRC 6103(I)(1)(C) disclosures do not require IRC 6103(p)(3)(A) accounting but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(l)(2), the IRS may, upon written request, disclose returns and return information, as described in 26 CFR 301.6103(l)(2)-1 through 26 CFR 301.6103(l)(2)-3, to the DOL and PBGC for their use in administering Titles I and IV of ERISA.

(2) HQ Disclosure PPO receives annual, written requests from the DOL and PBGC requesting specific tax information for this purpose. HQ Disclosure PPO is responsible for reviewing the request to ensure that the information requested complies with the regulations. HQ Disclosure PPO is also responsible for securing the approval of the appropriate delegated official for release of the tax information.

(3) After obtaining approval, HQ Disclosure PPO sends copies of the approval letter to the agencies and to the Director, TE/GE Employee Plans.

(4) TEGE Employee Plans discloses tax information to the DOL and PBGC, consistent with the terms of approval.

(5) The DOL and PBGC may make additional specific requests for additional tax information using a sample letter maintained by TE/GE. These requests must relate to returns or return information that:

1. Are automatically provided to the DOL or PBCG as described in section 26 IRC 301.6103(l)(2)-3(b)(1) of the regulations or

2. Are not automatically provided but will be used solely in the administration of Titles I and IV of ERISA

(6) A proper request from the DOL and the PBGC for additional returns and return information must include:

1. A written request sent to the TE/GE Employee Plans, Classification Office

2. The signature of the Assistant Secretary for Pension and Welfare Benefits of the DOL or the Executive Director of the PBGC or his/her delegate

3. The identity of the taxpayer

4. A description of the returns or return information requested to be disclosed

5. A statement describing why the returns or return information is needed to administer Title I or IV of ERISA and

6. A designation by title of the officers and employees of the DOL or PBGC to whom disclosure will be made

(7) The DOL may also submit a written request for returns and return information to properly carry out any consultation between DOL and Treasury as required by sections 3002, 3003, and 3004 of ERISA. See 26 CFR 301.6103(l)(2)-3(d).

(8) The PBGC IRC 6103(I)(2) written request may also include a request for Form W-2 information and quarterly earnings statements maintained by the SSA for the purposes of, but only to the extent necessary, in identifying locating, and paying individuals entitled to benefits guaranteed by PBGC under Title IV of ERISA.

(9) The DOL and PBGC can also be provided any information that is publicly available under IRC 6104. The procedures for requesting these additional returns and return information are fully explained in 26 CFR 301.6103(l)(2)-3(b)(3), IRM 4.70.11,, and referenced in IRM 11.3.10.8.

(10) IRC 6103(I)(2) disclosures require IRC 6103(p)(3)(A) accounting and are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(l)(3) , the IRS may, upon written request, disclose tax delinquent account (TDA) information to the head of a Federal agency administering a Federal loan program.

(2) A listing of loan programs authorized by the Director, Office of Management and Budget, was published in the Federal Register(47 F.R. 57595 (1982)).

(3) IRC 6103(l)(3) disclosures are subject to the following limitations:

1. Only the TDA status indicator as shown on Integrated Data Retrieval System (IDRS) command code TXMOD may be disclosed

2. Disclosures will be made only to the head of the agency

3. This information can be used solely for the purpose of determining the credit worthiness of a loan applicant

4. Disclosures can be made only when the requesting agency is administering an included Federal loan program. The term “included Federal loan program” means any program under which a Federal agency makes, guarantees, or insures loans.

(4) A request under IRC 6103(l)(3) must:

1. Be signed by the head of the agency. If signed by a designee, it must be accompanied by documentation showing that the designee has been delegated the authority to manage the included loan program or has responsibility for administering the agency’s fiscal functions, including activities involving the pre-screening of loan applicants

2. Cite IRC 6103(l)(3) as the statutory authority for the disclosure

3. Cite the specific statute and section that provides for the included Federal loan program

4. Identify the taxpayer by name and taxpayer identification number and

5. State that the information will be used solely for the purpose of determining the credit worthiness of the applicant for the loan

(5) HQ Disclosure PPO is responsible for reviewing the written request for disclosure to ensure compliance with the statutory requirements. Disclosure will work with GL, Data Services, Safeguards and the agency to coordinate data exchange procedures and execute the required data sharing agreement.

(6) A TDA status indicator is considered to exist when at least one tax account has, on IDRS command code TXMOD, any of the following:

1. Open account with status codes 22, 24, or 26

2. Status code 22, 24, or 26 with closing codes of 24-32, 90, or 93 or

3. Status code 60

(7) IRC 6103(I)(3) disclosures require IRC 6103(p)(3)(A) accounting and are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(I)(4), the IRS may disclose returns and return information for use in personnel or claimant representative matters.

(2) IRC 6103(I)(4)(A)(i) authorizes, upon written request, disclosure of returns and return information to an employee or former employee of the Department of Treasury, or their duly authorized representative, who is or may be a party to any administrative action or proceeding affecting the personnel rights of such employee or former employee.

(3) IRC 6103(l)(4)(A)(ii), authorizes upon written request, disclosure of returns and return information to any person, or to the duly authorized legal representative of such person, whose rights are or may be affected by an administrative action or proceeding under Title 31 USC 330 (Practice before the Department), solely for use in the action or proceeding, or in preparation for the action or proceeding, but only to the extent that the Secretary determines that such returns or return information is or may be relevant and material to the action or proceeding.

(4) IRC 6103(I)(4)(B) authorizes disclosure of returns and return information to officers and employees of the Department of Treasury for use in any action or proceeding described above, or in preparation for such action or proceeding, to the extent necessary to advance or protect the interests of the United States.

(5) IRC 6103(l)(4)(A) disclosures require an accounting pursuant to IRC 6103(p)(3)(A). IRC 6103(l)(4)(B) disclosures do not require an accounting. IRC 6103(I)(4) disclosures are not subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(I)(5), the IRS may, upon written request, disclose information returns to the SSA (under an MOU) between the Commissioner of the Internal Revenue Service and the Commissioner of the SSA) for the purpose of the following:

1. Carrying out an effective return processing program or

2. Administering the Combined Annual Wage Reporting (CAWR) Program or

3. Providing information regarding the mortality status of individuals for epidemiological and similar research

(2) Information returns that may be disclosed under IRC 6103(I)(5) are:

1. Form W-2, Wage and Tax Statement

2. Form W-3, Transmittal of Wage and Tax Statement and

3. Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance, Contracts, etc.

(3) The SSA maintenance of the earnings records database is considered tax administration. Therefore SSA has the authority to disclose earnings records to the taxpayer or their representative under IRC 6103(e) and process consents for disclosure under IRC 6103(c).

(4) IRC 6103(I)(5) disclosures do not require IRC 6103(p)(3)(A) accounting but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(I)(6), the IRS may, upon written request, disclose to federal, state or local child support enforcement agencies, certain items of information from any return of an individual with respect to whom child support obligations are sought to be established or enforced or from any return of an individual with respect to whom support obligations are owing.

(2) The IRS may disclose specific return information to those agencies administering Part D of Title IV of the Social Security Act and only to the extent necessary for their use in establishing and collecting child support obligations from, and locating individuals owing such obligations.

(3) Independently corroborated information may be used by the agency consistent with its own disclosure laws. The tax information received from the IRS, however, retains its original character and must be protected and only re-disclosed as described in IRC 6103. Address information reentered into agency files from postal tracers is considered to be independently corroborated information. The one exception to use in litigation is disclosure to state prosecutors (and subsequent trial) under Public Law 96-611, the Parental Kidnapping Act of 1980. This law defines parental kidnapping cases as child support cases. It specifically states that addresses obtained from the Federal Parent Locator Service (FPLS), operated by the Office of Child Support Enforcement (OCSE) may be made available to a state to determine the whereabouts of any absent parent or child for the purpose of:

1. Enforcing any state or federal law with respect to the unlawful taking or restraining of a child; or

2. Making or enforcing a child custody determination.

(4) Public Law 104-193, Personal Responsibility and Work Opportunity Reconciliation Act of 1996, grants states greater freedom in administering social welfare programs. IRC 6103(I)(6)(B) permits agents (contractors) of child support enforcement agencies to receive certain return information. Disclosures to agency contractors are limited to:

1. The address and social security number(s) of the individual with respect to whom child support obligations are sought to be established or enforced; and

2. The amount of any reduction under IRC 6402(c), relating to the offset against a federal income tax refund for collection of past due child support obligations.

   Note: Pub 1075 provides additional reference.

(5) Return information that may be disclosed to child support enforcement agencies is extracted from the Individual Master File (IMF) and Information Returns Master File (IRMF).

(6) Taxpayer address and Social Security Number (SSN) verification information from the IMF will be made available to the state and local child support enforcement agencies by the FPLS, Department of Health and Human Services, Office of Child Support Enforcement (HHS)/(OCSE). See (11) below.

(7) In accordance with IRC 6103(l)(6)(A)(ii), the IRS may disclose to federal, state, or local child support enforcement agencies with respect to those individuals described in (1) above, available return information reflected on any return filed by or with respect to any such individual that relates to:

1. The amount of such individual's gross income

2. The name and addresses of the papers of such income and

3. The names of any dependents reported on such return.

   Note: The disclosures listed above an only be made if such information is not reasonably available from any other source. The law does not allow disclosure of the payer’s employer identification number.

(8) Only those child support enforcement agencies determined by GLDS as eligible to receive this information may request the return information.

(9) Return information obtained by child support enforcement agencies pursuant to the provisions of IRC 6103(I)(6) may be disclosed to personnel within the agency on a need-to-know basis while performing actions described under IRC 6103(I)(6).

(10) Taxpayer address information from the IMF will be disclosed only to the FPLS, and HHS/OCSE. These disclosures will be made by Martinsburg Computing Center (MCC) in accordance with Taxpayer Address Request (TAR) procedures.

(11) HHS/OCSE will be responsible for releasing tax return information from IRS files to the state child support enforcement agencies subject to the provisions of IRC 6103. The information is also subject to the disclosure restrictions of the Privacy Act, Title 5 USC 552a.

(12) Data Services coordinates disclosure to the HHS/ OCSE under this provision using the TAR program and executes annual reimbursable agreements. Contact Data Services for questions.

(13) The FPLS may provide this information to the state and local child support enforcement agencies as authorized by Part D of Title IV of the Social Security Act.

(14) IRC 6103(I)(6) disclosures require IRC 6103(p)(3)(A) accounting and are subject to IRC 6103(p)(4) safeguard requirements.

(1) IRC 6305 authorizes the IRS to collect delinquent child support obligations (CSOs) for state child support enforcement agencies.

(2) As part of this activity, the IRS may disclose information regarding CSOs (but not tax information) from the Small Business/Self Employed (SB/SE) Division’s Collection function files to these agencies limited to the investigation and collection of the CSO. See IRM 5.1.12.11, Child Support Obligation, for related procedures on these cases.

(3) The disclosing employee must prepare Form 5482, Record of Disclosure (Privacy Act 1974), pursuant to the Privacy Act and maintain the form as described in IRM 10.5.6.7, Privacy Act Accounting for Disclosures.

(1) Pursuant to IRC 6103(l)(7)(A), the SSA shall disclose wages and earned income to any federal, state, or local agency administering a program listed in IRC 6103(l)(7)(D).

(2) Pursuant to IRC 6103(I)(7)(B), the IRS shall, disclose unearned income information from the IRMF to federal, state, and local agencies administering the federal benefit programs pursuant to the DIFSLA program. Recipient agencies may not redisclose this information to contractors, Indian Tribes or Tribal Organizations, or to any other state agencies. See Pub 1075 for additional reference. The information may only be used to determine eligibility or to correct amount of benefits. This does not include preparation of management reports (even if statistically blurred).

(3) The federal benefit programs are administered by state agencies Human Agencies including Supplemental Nutrition Assistance Program (SNAP), Transition Assistance to Needy Families (TANIF), State Medicaid programs and State Supplemental payments. And for purposes of state housing assistance programs administered by the Department of Housing and Urban Development, however no housing authorities participate in DIFSLA.

(4) Federal agencies that participate in DFISLA include SSA, Veterans Health Administration and Veterans Benefit Administration under provisions of IRC 6103(l)(7)(D).

(5) Data Services administers this program under a reimbursable agreement and CMA. Agencies wishing to participate must apply in writing to:

DIFSLA Program Manager
IRS - Office of Privacy, Governmental Liaison, Disclosure and Safeguards
2970 Market Street, BLN 2-Q08.124
Philadelphia, PA 19104

(6) Pub 3373, Disclosure of Information to Federal, State, and Local Agencies (DIFSLA) Handbook, explains the procedures for making these disclosures.

(7) Independently corroborated information may be used by the agency consistent with it’s own confidentiality laws.

(8) IRC 6103(I)(7) disclosures do not require IRC 6103(p)(3)(A) accounting but are subject to IRC 6103(p)(4) safeguard requirements and the Computer Matching Act. See IRM 11.3.39, Computer Matching and Privacy Protection Act.

(1) Pursuant to IRC 6103(I)(8), the Commissioner of Social Security may, upon written request, disclose directly to officers and employees of a Federal, State, or local child support enforcement agency net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)) and payments of retirement income which have been disclosed to the SSA as provided by IRC 6103(I)(1)or (I)(5).

(2) The Commissioner of Social Security shall disclose return information only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.

(3) IRC 6103(I)(8) disclosures do not require IRC 6103(p)(3)(A) accounting but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant toIRC 6103(I)(9), the Alcohol and Tobacco Tax and Trade Bureau (TTB) may disclose the:

• Name

• Address

• Production premises location(s) of alcohol for fuel producers as defined under IRC 5181

(2) The Alcohol and Tobacco Tax and Trade Bureau is responsible for making disclosures to any state agency, body, or commission or its legal representative, charged with the responsibility for the administration of state alcohol laws. The information may only be used for the administration of such laws.

(3) Requests for this information should be signed by the head of the state agency and sent to:

Administrator
Alcohol and Tobacco Tax and Trade Bureau
1310 G Street NW, Box 12
Washington DC 20005

(4) IRC 6103(I)(9) disclosures do not require IRC 6103(p)(3)(A) accounting but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(l)(10)(A), the IRS may, upon written request, disclose certain return information to officers and employees of any agency seeking an offset of a taxpayer’s overpayment under IRC 6402(c) (for child support),IRC 6402(d) (for federal agencies),IRC 6402(e) (state income tax obligations), and IRC 6402(f) (unemployment compensation debts), to officers and employees of the Department of Labor for purposes for facilitating the exchange of data in connection with a notice submitted under subsection (f)(5)(C) of section 6402 and to officers and employees of the Department of the Treasury in connection with such reduction. This provision sets out the specific tax information that can be disclosed as well as the restrictions on use.

(2) The refund offset program for IRC 6402(c), IRC 6402(d), IRC 6402(e) and IRC 6402(f)is operated by the Bureau of the Fiscal Service (BFS). The IRS disclosures to BFS to administer the refund offset program are governed by IRC 6103(h)(1). See IRM 11.3.22, Disclosures to Certain Federal Officers and Employees for Tax Administration Purposes under IRC 6103(h).

(3) Disclosure of return information with respect to the taxpayer against whom such reduction was made or not made is limited to:

1. The taxpayer’s identity information including any other person filing a joint return with such taxpayer.

2. Whether or not a reduction has been made.

3. The amount of the reduction.

4. Whether the taxpayer has filed a joint return.

5. The fact that a payment was made (and the amount) to the spouse of the taxpayer filing a joint return.

(4) IRC 6103(I)(10)(B) limits the use of information disclosed under IRC 6103(I)(10)(A), above to

1. Establishing appropriate agency records.

2. Locating any person subject to reduction under IRC 6402(c), (d), (e), and (f) for purposes of collecting the debt, or

3. In defense of any litigation or administrative procedure resulting from a refund offset.

(5) State and federal agencies receiving tax refund offset information cannot re-disclose this same information to a contractor, except as limited by statute:

• IRC 6103(I)(6)(B) permits disclosures to contractors of Child Support Enforcement Agencies.

• IRC 6402(e) permits disclosure to contractors who are engaged in the state income tax collection programs.

• IRC 6402(f) is the collection of state unemployment compensation debts and is not for tax administration purposes. State tax agencies may not disclose return information to contractors under 26 CFR 301.6103(n)-1 who are engaged in the collection of state unemployment compensation debts through the Treasury Refund Offset Program, even though the offset is authorized by the Code. See IRM 11.3.32.1.2(9) for additional reference to this statute.

(6) This program is administered by TS, who should be contacted for questions.

(7) IRC 6103(I)(10) disclosures do not require IRC 6103(p)(3)(A) accounting but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(l)(11), the Commissioner of Social Security, upon written request from Office of Personnel Management, may disclose return information from returns with respect to net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income, which have been disclosed to the Social Security Administration as provided by IRC 6103(l)(1) or (l)(5).

(2) The Commissioner of Social Security shall disclose return information only for the purposes of, and to the extent necessary in the administration of chapters 83 and 84 of Title 5, United States Code.

(3) IRC 6103(I)(11) disclosures do not require IRC 6103(p)(3)(A) accounting but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(I)(12)(A), the IRS shall, upon written request from the Commissioner of Social Security, disclose certain taxpayer identity and filing states information relating to whether a Medicare beneficiary was a married individual for any year after 1986, and if so, the name and TIN of the spouse. The MCC discloses this information from the IMF. The Associate Director, Data Services, coordinates these disclosures under a reimbursable agreement. These disclosures do not require IRC 6103(p)(3)(A) accounting but are subject to IRC 6103(p)(4) safeguard requirements and the Computer Matching Act provisions of the Privacy Act. See IRM 11.3.39, Computer Matching and Privacy Protection Act.

(2) Pursuant to IRC 6103(I)(12)(B), the Commissioner of Social Security shall, upon written request from the Administrator of the CMS, disclose certain employment related information to CMS. Disclosure of this information is made by the SSA from the Master Earnings File using the information received from the IRS under IRC 6103(1)(12)(A). The information is disclosed only for the purpose of, and to the extent necessary in, determining the extent to which any Medicare beneficiary has group health plan coverage.

(3) Computer matching agreement with SSA was terminated in 2018. HQ Disclosure PPO is responsible for reviewing the written request for disclosure to ensure compliance with the statutory requirements. Disclosure will work with GL, Data Services, Safeguards and the agency to coordinate data exchange procedures and execute the required data sharing agreement.

(4) IRC 6103(I)(12)(D) limits the use of information disclosed for purposes of, and to the extent necessary in determining the extent to which any Medicare beneficiary is covered under any group health plan.

(5) Disclosures under IRC 6103(I)(12)(B) are not subject to IRC 6103(p)(3)(A) accountings but CMS, and any agent or contractor to whom this information is disclosed, are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(I)(13), the IRS shall, upon written request from the Secretary of Education, disclose return information to the Secretary of Education only for the purpose of administering three federal aid programs under title IV of the Higher Education Act of 1965:

1. Monitoring and reinstating loans under title IV of the Higher Education Act of 1965 that were discharged based on a total and permanent disability.

2. Determining eligibility for, or repayment obligations under, income contingent or income based repayment plans for existing student loans,

3. Eligibility for and determining amount of federal student financial aid pursuant to completion of a Free Application for Student Financial Aid (FAFSA) with consent to redisclose return information to designated institutions of higher education (i.e. schools and universities financial aid offices) and state agencies of higher education which may offer additional state financial aid to students.

(2) Data Services administers the FUTURE Act - Direct Data Exchange (FA-DDX) application with a CMA and a reimbursable agreement.

(3) IRC 6103(I)(13) disclosures require IRC 6103(p)(3)(A) accounting and are subject to IRC 6103(p)(4) safeguard requirements and the Computer Matching Act. See IRM 11.3.39, Computer Matching and Privacy Protection Act.

(1) Pursuant to IRC 6103(l)(14) and 26 CFR 301.6103(l)(14)-1, the IRS may, upon written request, disclose return information, with respect to taxes imposed by IRC chapters 1 and 6, to officers and employees of U.S. Customs and Border Protection (CBP) of the Department of Homeland Security (DHS), for the following purpose:

1. Ascertaining the correctness of any entry in audits as provided for in section 509 of the Tariff Act of 1930 or other actions to recover any loss of revenue or

2. Collecting duties, taxes, and fees determined to be due and owing pursuant to such audits

(2) A request under IRC 6103(l)(14) must:

1. Be signed by the Commissioner, CBP

2. Identify the particular taxpayer to whom the return relates

3. Identify the tax period or date to which the return information relates

4. Identify the particular items of return information to be disclosed

5. Provide a need and use statement for each item requested

(3) Return information not subject to disclosure includes the following:

1. Any Advance Pricing Agreement

2. Information submitted to or generated by the IRS as part of the negotiation process for an Advance Pricing Agreement or

3. Any other information to the extent its disclosure would be inconsistent with a tax treaty or executive agreement with respect to which the United States is a party

(4) LB&I will process these requests. LB&I employees will coordinate as necessary with Disclosure staff to secure return information and to obtain clearance from other appropriate functions when needed.

(5) IRC 6103(I)(14) disclosures are not subject to IRC 6103(p)(3)(A) accountings but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(l)(15), the IRS may, upon written request, disclose information reported on Form 8300 pursuant to IRC 6050Ito federal, state, and local government agencies or any agency of the government of a foreign country.

(2) Such disclosures are to be made under the same conditions as applicable to reports filed under Title 31 USC 5313.

(3) These disclosures are processed through the Criminal Investigation function. See IRM 9.3.1.4.3.1.1.3, Bank Secrecy Act Report Information, for additional information.

(4) For transactions occurring after 12/31/2001, Title 31 USC 5331 created a reporting requirement under Title 31 that is almost exactly the same as IRC 6050I. Form 8300 will now be filed to meet both Titles 26 and 31 requirements, except for Clerk of Court forms that are filed only under Title 26 and are subject to IRC 6103 wherever they appear. Generally, the information compiled by the IRS processing function, input to the Currency and Banking Retrieval System (CBRS), and transferred to the Financial Crimes Enforcement Network (FinCEN), will be Title 31 USC 5331 information and subject to Title 31 dissemination rules. Form 8300 information retained by the IRS on its computer systems in the Information Returns Master File will be considered IRC 6050I information totally governed by Title 26 rules. Note that when accessing CBRS relative to Form 8300 and data extracted from the forms, all pre-1/1/2002 Form 8300, as well as post-12/31/2001 Form 8300, obtained for purposes of working a tax administration matter, will constitute Title 26 data subject to IRC 6103.

(5) IRC 6103(I)(15) disclosures are not subject to IRC 6103(p)(3)(A) accountings but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(l)(16), the IRS shall, upon written request, disclose certain return information for use in determining eligibility for or the correct amount of benefits under the District of Columbia Retirement Protection Act of 1997.

(2) The SSA is allowed to disclose earnings information that the IRS submits to the SSA per IRC 6103(l)(1) and (l)(5) to the following:

1. A duly authorized officer or employee of the Department of Treasury

2. Trustee or designated officer or employee of a Trustee or

3. Any actuary engaged by a trustee whose duties require such disclosure

(3) Return information disclosed pursuant to IRC 6103(l)(16) may also be disclosed in a judicial or administrative proceeding relating to the determination of an individual’s eligibility for, or correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997. The IRS may make disclosures only if the information being sought is not available from the SSA.

(4) IRC 6103(I)(16) disclosures are not subject to IRC 6103(p)(3)(A) accountings but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(l)(17) , the IRS shall, upon written request from the Archivist of the United States, disclose returns and return information to the National Archives and Records Administration (NARA).

(2) The information disclosed may only be used in the appraisal of records for destruction or retention.

(3) These disclosures are coordinated by the IRS’ Records and Information Management office per IRM 1.15.1 Records and Information Management Program.

(4) IRC 6103(n) provides for tax disclosures to NARA in providing records storage/management through the Federal Records Centers.

(5) IRC 6103(I)(17) disclosures are not subject to IRC 6103(p)(3)(A) accountings but are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(l)(18), the IRS may disclose to providers of health insurance for any certified individual (as defined in IRC 7527(c)), return information with respect to such certified individual only to the extent necessary to carry out the program established by IRC 7527, relating to advance payment of credit for health insurance costs of eligible individuals.

(2) The Health Coverage Tax Credit (HCTC) will help pay for private health coverage for two categories of persons: displaced workers certified to receive certain Trade Adjustment Assistance (TAA) benefits and individuals receiving benefits from PBGC.

(3) The HCTC can also be used to help purchase health coverage for an eligible individual's spouse and family members who can be claimed on an individuals tax return as dependents.

(4) The IRS is responsible for administering the HCTC program in cooperation with the Department of the Treasury. TS oversees the operations of the HCTC through the HCTC Program Office. See IRM 21.6.3.4.2.9, Health Coverage Tax Credit.

(5) IRC 6103(I)(18) disclosures are not subject to IRC 6103(p)(3)(A) accountings but are subject to IRC 6103(p)(4) safeguard requirements.

(1) IRC 6103(I)(19) and IRC 6103(I)(20)authorize for the disclosure of return information to enable the Department of Health and Human Services (HHS) employees and contractors to ensure compliance with eligibility requirements for the low income transitional assistance subsidy and to establish the appropriate amount of any premium adjustment under section 1839(i) of the Social Security Act by the SSA.

(1) Pursuant to IRC 6103(I)(19), the IRS shall, upon written request from the Secretary of HHS, disclose specified return information of applicants for transitional assistance to officers, employees and contractors of HHS. The HHS will use the information to ensure compliance with eligibility requirements for the low income transitional assistance subsidy.

(2) The IRS pursuant to carrying out this section 1860D-31 of the Social Security Act, shall disclose to officers, employees, and contractors of the HHS the following information:

1. Whether modified gross income for a specific taxpayer and his/her spouse exceeds an amount specified to allow HHS to apply the 100 and 135 percent of poverty determination.

2. Whether the return was jointly filed or

3. The fact of non-filing if no return was filed for the applicable year.

(3) HQ Disclosure PPO is responsible for reviewing the written request for disclosure to ensure compliance with the statutory requirements. Disclosure will work with GL, Data Services, Safeguards and the agency to coordinate data exchange procedures and execute the required data sharing agreement.

(4) IRC 6103(l)(19) disclosures are subject to IRC 6103(p)(3)(A) accountings and are also subject to IRC 6103(p)(4) safeguard requirements and the Computer Matching Act provisions of the Privacy Act. See IRM 11.3.39, Computer Matching and Privacy Protection Act.

(1) Pursuant to IRC 6103(I)(20), the IRS shall, upon written request from the Commissioner of Social Security, disclose certain return information.

(2) The IRS shall disclose limited return information of a taxpayer whose premium, according to the records of the Secretary, may be subject to adjustment under section 1839(i) or increase under section 1860D-13(a)(7) of the Social Security Act. Disclosures are coordinatization by Associate Director, Data Services, who should be contacted for questions involving IRC 6103(I)(20).

(3) Such information shall be limited to the following:

1. Taxpayer identity information with respect to such taxpayer.

2. The filing status of the taxpayer.

3. The adjusted gross income of such taxpayer.

4. The amounts excluded from such taxpayer’s gross income under IRC 135 and IRC 933 to the extent which such informational is available.

5. The interest received or accrued during the taxable year that is exempt from the tax imposed by chapter of the IRC to the extent such information is available.

6. Such other information relating to the liability of the taxpayer as is prescribed by the Secretary by regulation as might indicate in the case of a taxpayer who is individually described in subsection (i)(4)(B)(iii) of section 1839 of the Social Security Act that the amount of the premium of the taxpayer under such section may be subject to an adjustment under subsection (i) of such section and the amount of such adjustment and

7. The taxable year with respect to which the preceding information relates.

(4) Return information disclosed under IRC 6103(I)(20) may be used by officers, employees, and contractors of the SSA only for the purposes of, and to the extent necessary in, establishing the appropriate amount of any premium adjustment under section 1839(i).

(5) Data Services coordinates these disclosures under a reimbursable agreement and should be contacted for questions.

(6) IRC 6103(l)(20) disclosures are subject to IRC 6103(p)(3)(A) accountings and are also subject to the IRC 6103(p)(4)safeguard requirements and the Computer Matching Act provisions of the Privacy Act. See IRM 11.3.39, Computer Matching and Privacy Protection Act, and Pub 1075 for additional reference

(1) Pursuant to IRC 6103(I)(21) and 26 CFR 301.6103(l)(21)-1, the IRS shall, upon written request from the Secretary of HHS, disclose return information of any taxpayer whose income is relevant in determination any premium tax credit under section 36B or any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act or eligibility for participation in a State Medicaid program under title XIX of the Social Security Act, a State's children’s health insurance program under title XXI of the Social Security Act, or a basic health program under section 1331 of Patient Protection and Affordable Care Act.

(2) Return information disclosed under IRC 6103(I)(21) may be used by officers, employees and contractors of HHS only for the purposes of, and to the extent necessary in, establishing eligibility for participation in an Exchange or state program and verifying the appropriate amount of any credit of reduction described above.

(3) Return information disclosed under IRC 6103(I)(21) will be limited to the following:

1. Taxpayer identity information with respect to such taxpayer.

2. The filing status of such taxpayer.

3. The number of individuals for whom a deduction is allowed under section 151 with respect to the taxpayer (including the taxpayer and the taxpayer’s spouse)

4. The modified adjusted gross income (as defined in section 36B) of such taxpayer and each of the other individuals under c. above who are required to file a return of tax imposed by chapter 1 for the taxable year.

5. Such other information as is prescribed by the Secretary by regulation as might indicate whether the taxpayer is eligible for such credit or reduction(and the amount thereof)

6. The taxable year with respect to which the preceding information relates or, if applicable, the fact that such information is not available.

(4) TS administers Income Family Size Verification Service (IFSV) computer matching program with the CMS. The CMS provides return information to state Health Insurance Marketplaces and health agencies administering advance payments of the premium tax credit and medicaid eligibility, respectively TS administers the CMA and the reimbursable agreement.

(5) IRC 6103(l)(21) disclosures are subject to IRC 6103(p)(3)(A) accountings and are also subject to the IRC 6103(p)(4)safeguard requirements and the Computer Matching Act provisions of the Privacy Act. See IRM 11.3.39, Computer Matching and Privacy Protection Act, and Pub 1075 for additional reference.

(1) Pursuant to IRC 6103(I)(22), the IRS shall, upon written request from the Secretary of HHS, disclose to officers and employees of HHS, return information with respect to a taxpayer who has applied to enroll, or reenroll, as a provider of services or supplier under the Medicare program under title XVIII of the Social Security Act. Such return information shall be limited to:

1. The taxpayer identity information with respect to such taxpayer;

2. The amount of the delinquent tax debt owed by that taxpayer; and

3. The taxable year to which the delinquent tax debt pertains.

(2) The above return information is for the limited purpose in establishing the taxpayer’s eligibility for enrollment or reenrollment in the Medicare program, or in any administrative or judicial proceeding relating to, or arising from, a denial of such enrollment or reenrollment, or in determining the level of enhanced oversight to be applied with respect to such taxpayer pursuant to 1866(j)(3) of the social security act.

(3) HQ Disclosure PPO is responsible for reviewing the written request for disclosure to ensure compliance with the statutory requirements. Disclosure will work with GL, Data Services, Safeguards and the agency to coordinate data exchange procedures and execute the required data sharing agreement.

(4) IRC 6103(l)(22) disclosures are subject to IRC 6103(p)(3)(A) accountings and are also subject to the IRC 6103(p)(4)safeguard requirements.

(1) Pursuant to IRC 6103(m)(1), the IRS may disclose taxpayer identity information to the press and other media for purposes of notifying persons entitled to tax refunds when the Secretary, after reasonable effort and lapse of time, has been unable to locate such persons. See IRM 11.3.11.4, Disclosure of Undeliverable Tax Refunds Information, for additional information.

(2) IRC 6103(m)(1) disclosures are not subject to IRC 6103(p)(3)(A) accountings nor IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(m)(2)(A), the IRS may, upon written request, disclose a taxpayer’s mailing address for use by officers, employees, or agents of a Federal agency for the purpose of locating a taxpayer to collect or compromise a Federal claim against the taxpayer in accordance with Title 31 USC 3711, 3717, and 3718.

(2) An agent of a Federal agency is defined to include private collection firms and consumer reporting agencies (S. Rep. No. 97–378, Legislative History of the Debt Collection Act of 1982).

(3) Title 31 USC 3711, et seq., authorizes the head of an agency or his/her designee to collect a claim of the Government for money or property arising out of the activities of, or referred to the agency; to compromise a claim of not more than $100,000; and to suspend or end collection action on a claim.

(4) Pursuant to IRC 6103(m)(2)(B) , the IRS may disclose a taxpayer’s mailing address to a consumer reporting agency only to allow preparation of a commercial credit report on the taxpayer for use by the requesting Federal agency in accordance with the Federal Claims Collection Act.

(5) Data Services coordinates disclosure under this provision using the TAR program and executes annual reimbursable agreements. Contact Data Services for questions.

(6) Disclosures may be subject to the computer matching provisions of the Privacy Act.

(7) IRC 6103(m)(2) disclosures do not require an accounting under IRC 6103(p)(3)(A). Agencies making such requests are not subject to IRC 6103(p)(4) safeguard requirements, unless the FTI is shared with agents or contractors, then the agency and agent or contractor are all subject to IRS safeguarding requirements and reviews. Pub 1075 provides additional reference.

(1) Pursuant to IRC 6103(m)(3) , the IRS may, upon written request, disclose taxpayers’ mailing addresses to officers and employees of the National Institute for Occupational Safety and Health (NIOSH) solely for locating individuals who are or may have been exposed to occupational hazards to determine the status of their health or to inform them of the possible need for medical care and treatment.

(2) The Director, GLDS is authorized to approve disclosure of a taxpayer’s mailing address under IRC 6103(m)(3) upon receipt of a request meeting the following requirements:

1. It must be signed by the responsible NIOSH official

2. It must state that the addresses will be used by officers and employees of NIOSH solely for locating individuals who are or may have been exposed to occupational hazards in order to determine the status of their health or to inform them of the possible need for medical care and treatment

3. It must state that the addresses will be disclosed to third parties (such as the U.S. Postal Service or a NIOSH contractor) only for locating such individuals to determine the status of their health, or to advise them of the possible need for medical care

(3) Requests under IRC 6103(m)(3) will involve volume disclosures of addresses and will be processed under the TAR Program. See IRM 11.3.29.30N above.

(4) HQ Disclosure PPO is responsible for reviewing the written request for disclosure to ensure compliance with the statutory requirements. Disclosure will work with GL, Data Services, Safeguards and the agency to coordinate data exchange procedures and execute the required data sharing agreement.

(5) IRC 6103(m)(3) disclosures are not subject to IRC 6103(p)(3)(A) accountings nor IRC 6103(p)(4) safeguard requirements.

(1) IRC 6103(m)(4) and (m)(5) provides for disclosure of return information to enable certain agencies to collect on defaulted student loans.

(1) Pursuant to IRC 6103(m)(6), the IRS shall, upon written request, disclose the address information to HHS’ Blood Donor Locator Service (BDLS) to assist it in locating blood donors who may have the virus for acquired immune deficiency syndrome (AIDS). BDLS attempts to notify a donor of his/her possible need for medical care and attention through state blood donor facilities.

(2) HQ Disclosure PPO is responsible for reviewing the written request for disclosure to ensure compliance with the statutory requirements. Disclosure will work with GL, Data Services, Safeguards and the agency to coordinate data exchange procedures and execute the required data sharing agreement.

(3) IRC 6103(m)(6) disclosures are not subject to IRC 6103(p)(3)(A) accountings but are subject to safeguards only if address information is provided to contractors or agents.

(1) Pursuant to IRC 6103(m)(7), the IRS may, upon written request by the Commissioner of Social Security, disclose the mailing address of any taxpayer who is entitled to receive a social security account statement pursuant to section 1143(c) of the Social Security Act.

(2) The SSA may use this mailing address information only for the purpose of mailing Social Security account statements.

(3) Data Services coordinates disclosures to the SSA under this provision using the TAR program and subject to a reimbursable agreement.

(4) Disclosures do not require an accounting under IRC 6103(p)(3)(A). Safeguard requirements will apply only if the SSA uses agents or contractors in processing Social Security account statements containing the IRS address information.

(1) Pursuant to IRC 6103(o)(1), the IRS shall, upon written request, disclose to officers and employees of a Federal agency whose official duties require such inspection or disclosure, returns and return information pertaining to taxes imposed by subtitle E, IRC, on alcohol, tobacco, and firearms (ATF tax).

(2) The request for inspection or disclosure must be signed by a Special Agent in Charge or employee of equal or higher rank.

(3) Except for requests described in (4) below, requests under IRC 6103(o)(1) must be authorized by the Area Manager, Disclosure, or above.

(4) Requests for disclosure of ATF tax returns and return information to officers and employees of the Department of the Treasury's Tax and Trade Bureau or the Department of Justice (DOJ) for tax administration purposes will be treated as requests under IRC 6103(h)(1) or IRC 6103(h)(2), as appropriate, even though the requests cite IRC 6103(o)(1) as the disclosure authority, and IRC 6103(o)(1) also applies. All requests for tax information received from the Bureau of Alcohol, Tobacco, Firearms and Explosives of DOJ should be coordinated with HQ Disclosure PPO. See IRM 11.3.22, Disclosure to Certain Federal Officers and Employees for Tax Administration Purposes under IRC 6103(h), for a discussion of disclosures under IRC 6103(h).

(5) IRC 6103(o)(1) disclosures require IRC 6103(p)(3)(A) accountings and are subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(o)(2), the IRS shall disclose returns and return information with respect to taxes imposed by chapter 35 (relating to taxes on wagering), notwithstanding any other provision of this section, only to such person or persons and for such purpose or purposes as are prescribed by IRC 4424 (the administration or civil or criminal enforcement of any tax imposed by this title).

(2) SB/SE’s Excise tax program is responsible for administering IRC 4424 taxes. Form 730 reports the tax imposed on taxable wagers. See IRM 4.24.1, Excise Tax, Introduction to Excise Taxes.

(3) IRC 6103(o)(2) disclosures require IRC 6103(p)(3)(A) accountings but are not subject to IRC 6103(p)(4) safeguard requirements.

(1) Pursuant to IRC 6103(o)(3), the IRS shall disclose returns and return information with respect to excise taxes imposed by IRC 4481 (use of any highway motor vehicle which has a taxable gross weight of at least 55,000 pounds) to officers and employees of United States Customs and Border Protection of the Department of Homeland Security whose official duties require such disclosure for purposes of administering such section.

(2) SB/SE’s Excise tax program is responsible for administering IRC 4481 taxes. Form 2290 reports tax on the use of heavy highway motor vehicles (including semi-trailers and trailers) with a taxable gross weight of 55,000 pounds or more on public highways. See IRM 4.24.1, Excise Tax, Introduction to Excise Taxes.

(3) The tax imposed by IRC 4481 applies only to use before October 1, 2023 but may be extended.

(4) IRC 6103(o)(3) disclosures require IRC 6103(p)(3)(A) accountings and are subject to IRC 6103(p)(4) safeguard requirements.

(1) When administering noncriminal, nontax statutes, government employees may need returns and return information where there is no provision in the Code that authorizes access. If IRS data is to be provided at all, the IRS should be the last stop - not the first - for information purposes unrelated to tax administration. The requesting agency should fully explore if it can obtain the information needed to administer their program using ‘other than’ IRS information.

(2) It is important to note that consent-based programs involving government agencies are generally contrary to Treasury Tax Policy because IRC 6103(c) is not meant to be a catch all provision when no other provision exists for the intended disclosure. When an agency has been granted access to returns or return information by statute, subject to certain restriction and safeguards, and chooses to obtain consent from the taxpayer, that effectively waives those restrictions. Similarly, agencies and others who have not been granted access to returns or return information under IRC 6103 circumvent IRC 6103 restrictions when they utilize the consent provision to obtain access to returns or return information. Coordination with the HQ Disclosure PPO 6103 POC is necessary if any such program is contemplated.

1. Consents should not be used just to circumvent the fact that an existing disclosure provision does not exist.

2. If an existing disclosure provision exists, consents should not be used to increase access to tax information.

3. Section 2202 of the Taxpayer First Act amended IRC 6103(c) and established penalties on any third party who discloses tax information for any purpose other than the express purpose provided by consent of the taxpayer.

(3) Requests from government agencies for consent based programs should be directed to HQ Disclosure PPO for a discussion concerning IRC 6103 restrictions for use of returns or return information for non-tax programs. The agency may need to pursue legislative amendment to IRC 6103 to obtain congressional authorization for use of return or return information. The IRS does not propose tax policy, this is the jurisdiction of the Treasury Office of Tax Policy (OTP). Legislative proposals are coordinated by Legislative Affairs and Chief Counsel in conjunction with Treasury OTP. If enacted into law, Disclosure will work with GL, Data Services, Safeguards and the agency to coordinate data exchange procedures and execute the required data sharing agreement. IT may need to build the new direct data exchange.

(4) Exceptions to the policy limiting the use of IRC 6103(c) consents for on-going disclosures to federal agencies for non-tax purposes have been approved in coordination with Treasury OTP and Chief Counsel for certain programs. These programs require execution of an MOU between the agency and the IRS business owner and allow for limited disclosures necessary to administer the program. Active MOUs are in the IAD and are maintained by GL, for example, The USDA Farm Subsidy Program, SBA Small Business Loans for Disaster Assistance, GSA TIN Matching MOU and the GLDS Tax Check Service.