[Federal Register Volume 85, Number 19 (Wednesday, January 29, 2020)]
[Notices]
[Pages 5271-5272]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-01531]


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SOCIAL SECURITY ADMINISTRATION

[Docket No. SSA 2019-0032]


Privacy Act of 1974; Matching Program

AGENCY: Social Security Administration (SSA).

ACTION: Notice of a new matching program.

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SUMMARY: In accordance with the provisions of the Privacy Act, as 
amended, this notice announces a new matching program with the 
Department of the Treasury--Internal Revenue Service (IRS).
    This computer matching agreement sets forth the terms, conditions, 
and safeguards under which IRS will disclose to SSA certain return 
information for the purpose of verifying eligibility for the Medicare 
Part D Low Income Subsidy (LIS) and determining the correct subsidy 
percentage of benefits provided under section 1860D-14 of the Social 
Security Act (Act).

DATES: The deadline to submit comments on the propsed matching program 
is February 28, 2020. The matching program will be applicable, once a 
minum of 30 days after publication of this notice has elapsed, February 
28, 2020. The matching program will be in effect for a period of 18 
months.

ADDRESSES: Interested parties may comment on this notice by either 
telefaxing to (410) 966-0869, writing to Matthew Ramsey, Executive 
Director, Office of Privacy and Disclosure, Office of the General 
Counsel, Social Security Administration, G-401 WHR, 6401 Security 
Boulevard, Baltimore, MD 21235-6401, or emailing 
[email protected]. All comments received will be available for 
public inspection by contacting Mr. Ramsey at this street address.

FOR FURTHER INFORMATION CONTACT: Interested parties may submit general 
questions about the matching program to Mary Ann Zimmerman, Deputy 
Executive Director, Office of Privacy and Disclosure, Office of the 
General Counsel, Social Security Administration, G-401 WHR, 6401 
Security Boulevard, Baltimore, MD 21235-6401, at Telephone: (410) 966-
5855, or send an email to [email protected].

SUPPLEMENTARY INFORMATION: None.

Matthew Ramsey,
Executive Director, Office of Privacy and Disclosure, Office of the 
General Counsel.

PARTICIPATING AGENCIES:
    SSA and IRS.

AUTHORITY FOR CONDUCTING THE MATCHING PROGRAM:
    The legal authority for this agreement is Internal Revenue Code 
section 6103(1)(7), which authorizes IRS to disclose return information 
with respect to unearned income to Federal, state, and local agencies 
administering certain benefit programs under the Act.
    Section 1860D-14 of the Act requires the Commissioner of Social 
Security to determine the eligibility of applicants for the 
prescription drug subsidy who self-certify their income, resources, and 
family size. Pursuant to section 1860D-14(a)(3) of the Act (42 U.S.C. 
1395w-114(a)(3)), SSA must determine whether a Medicare Part D eligible 
individual is a subsidy-eligible individual, and whether the individual 
is an individual as described in section 1860D-14(a) of the Act.

PURPOSE(S):
    This matching program establishes the conditions under which IRS 
will disclose to SSA certain return information for the purpose of 
verifying eligibility for the Medicare Part D LIS and determines the 
correct subsidy percentage of benefits provided under section 1860D-14 
of the Act.

[[Page 5272]]

CATEGORIES OF INDIVIDUALS:
    The individuals whose information is involved in this matching 
program are beneficiaries for whom SSA must make Medicare Part D LIS 
determinations.

CATEGORIES OF RECORDS:
    SSA Responbilities--When Medicare, Medicaid, Supplemental Security 
Income, and Medicare Savings Program beneficiaries apply for LIS under 
section 1860D-14 of the Act, they must self-certify on the application 
form their income, resources, and family size. SSA will verify each 
applicant's self-certification information before making a subsidy 
determination.
    When beneficiaries apply for LIS, and SSA cannot otherwise verify 
the income information provided on an application, SSA discloses to IRS 
the last four characters of the applicant's surname and Social Security 
number. On a weekly basis, SSA provides IRS with such identifying 
information for applicants for benefits available under LIS. SSA 
electronically transmits the records to IRS.
    Once each year, SSA electronically transmits the identifying 
information of each current LIS recipient to IRS. SSA must notify IRS 
of its intent to request this annual extract at least 30 days prior to 
transmitting the file.
    IRS Responsibilities--On a weekly basis, IRS extracts return 
information with respect to unearned income from the Information 
Returns Master File (IRMF) using the same extract process as the 
Disclosure of Information to Federal, State, and Local Agencies 
(DIFSLA) program. When there is a match of an individuals' identifier, 
IRS extracts and discloses the Payee Account Number; Payee Name and 
Mailing Address; Payee Taxpayer Identification Number (TIN); Payer Name 
and Address; Payer TIN and Income Type and Amouint for unearned income 
data pertaining to the most recent tax year for which such data is 
available in electronic format. When each new tax year data becomes 
available in electronic format, IRS provides the most recent data in 
response to the weekly SSA request. IRS transmits the records 
electronically to SSA.
    Once each year, at the request of SSA, IRS extracts return 
information with respect to unearned income pertaining to current 
subsidy recipients from the IRMF using the same extract process as the 
DIFSLA program. IRS provides the response records electronically to 
SSA.

SYSTEM(S) OF RECORDS:
    SSA provides IRS with identifying information with respect to 
applicants for, and recipients of, LIS from the existing Medicare 
Database (MDB File) system of records, 60-0321, last fully published on 
July 25, 2006 (71 FR 42159), as amended on December 10, 2007 (72 FR 
69723), and November 1, 2018 (83 FR 54969). Unearned income information 
provided by IRS is maintained in the MDB File.
    IRS extracts return information with respect to unearned income 
from the IRMF, Treasury/IRS 22.061, as published at 77 FR 47946 (August 
10, 2012) as amended by 80 FR 54081 (September 8, 2015).

[FR Doc. 2020-01531 Filed 1-28-20; 8:45 am]
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