[Federal Register Volume 85, Number 167 (Thursday, August 27, 2020)]
[Notices]
[Pages 53062-53064]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-18863]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of a new matching program.

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SUMMARY: Pursuant to the Privacy Act of 1974, as amended, and the 
Office of Management and Budget (OMB) Guidelines on the Conduct of 
Matching Programs, notice is hereby given of the conduct of the 
Internal Revenue Service (IRS) Disclosure of Information to Federal, 
State and Local Agencies (DIFSLA) Computer Matching Program.

DATES: Comments on this matching notice must be received no later than 
30 days after date of publication in the Federal Register. If no public 
comments are received during the period allowed for comment, the re-
established agreement will be effective January 1, 2021, provided it is 
a minimum of 30 days after the publication date.
    Beginning and completion dates: The matches are conducted on an 
ongoing basis in accordance with the terms of the computer matching 
agreement in effect with each participant as approved by the applicable 
Data Integrity Board(s). The term of these agreements is expected to 
cover the 18-month period, January 1, 2021 through June 30, 2022. 
Ninety days prior to expiration of the agreement, the parties to the 
agreement may request a 12-month extension in accordance with 5 U.S.C. 
552a(o).

ADDRESSES: Inquiries may be sent by email to [email protected] or by 
mail to the Internal Revenue Service; Privacy, Governmental Liaison and 
Disclosure; Data Services; ATTN: Patricia Grasela, Program Manager, 
2970 Market Street, BLN: 2-Q08.124, Philadelphia, PA 19104.

FOR FURTHER INFORMATION CONTACT: Internal Revenue Service; Privacy, 
Governmental Liaison and Disclosure; Data Services; ATTN: Patricia 
Grasela, Program Manager, 2970 Market Street, BLN: 2-Q08.124, 
Philadelphia, PA 19104. Telephone: 267-466-5564 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION: The notice of the matching program was last 
published at 83 FR 27082-083 (June 11, 2018). The Nevada Department of 
Health and Human Services is no longer participating in the DIFSLA 
Computer Matching Program. Members of the public desiring specific 
information concerning an ongoing matching activity may request a copy 
of the applicable computer matching agreement at the address provided 
above.

PARTICIPATING AGENCIES:
    Name of Recipient Agency: IRS.
    Categories of records covered in the match: Information returns 
(e.g., Forms 1099-DIV, 1099-INT, and W-2G) filed by payers of unearned 
income in the IRS Information Returns Master File (IRMF) (Treasury/IRS 
22.061).
    Name of source agencies and categories of records covered in the 
match:
    A. Federal agencies expected to participate and their Privacy Act 
systems of records are:
    1. Department of Veterans Affairs: Veterans Benefits 
Administration--Compensation, Pension and Education and Rehabilitation 
Records-VA, 58 VA 21/22; and Veterans Health Administration--Healthcare 
Eligibility Records, 89 VA 19; and

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    2. Social Security Administration, Office of Systems Requirements--
Supplemental Security Income Record and Special Veterans Benefits, (60-
0103).
    B. State agencies expected to participate using non-federal systems 
of records are:

    1. Alabama Department of Human Resources
    2. Alabama Medicaid Agency
    3. Alaska Department of Health & Social Services, Division of 
Public Assistance
    4. Arizona Department of Economic Security
    5. Arkansas Department of Human Services
    6. California Department of Social Services
    7. Connecticut Department of Social Services
    8. Delaware Department of Health & Social Services
    9. District of Columbia Department of Human Services
    10. Florida Department of Children & Families
    11. Georgia Department of Human Services, Division of Family and 
Children Services
    12. Hawaii Department of Human Services
    13. Idaho Department of Health & Welfare
    14. Illinois Department of Human Services
    15. Indiana Family & Social Services Administration
    16. Iowa Department of Human Services
    17. Kansas Department for Children and Families
    18. Kentucky Cabinet for Health and Family Services
    19. Louisiana Department of Health
    20. Louisiana Department of Children and Family Services
    21. Maine Department of Health & Human Services
    22. Maryland Department of Human Services
    23. Massachusetts Department of Transitional Assistance
    24. Michigan Department of Health & Human Services
    25. Minnesota Department of Human Services
    26. Mississippi Department of Human Services
    27. Mississippi Division of Medicaid
    28. Missouri Department of Social Services
    29. Montana Department of Public Health & Human Services
    30. Nebraska Department of Health & Human Services
    31. New Hampshire Department of Health & Human Services, Division 
of Economic & Housing Stability, Bureau of Family Assistance
    32. New Jersey Department of Human Services
    33. New Mexico Human Services Department
    34. New York State Office of Temporary & Disability Assistance
    35. North Carolina Department of Health & Human Services
    36. North Dakota Department of Human Services
    37. Ohio Department of Job and Family Services
    38. Ohio Department of Medicaid
    39. Oklahoma Department of Human Services, Adult & Family Services
    40. Oregon Health Authority, Department of Human Resources
    41. Pennsylvania Department of Human Services
    42. Rhode Island Department of Human Services
    43. South Carolina Department of Social Services
    44. South Dakota Department of Social Services
    45. Tennessee Department of Human Services
    46. Texas Health and Human Services Commission
    47. Utah Department of Workforce Services
    48. Vermont Department of Children and Families, Economic Services 
Division
    49. Virginia Department of Social Services
    50. Washington Department of Social & Health Services
    51. Wisconsin Department of Children & Families
    52. Wyoming Department of Family Services

AUTHORITY FOR CONDUCTING THE MATCHING PROGRAM:
    In accordance with section 6103(l)(7) of the Internal Revenue Code 
(IRC), the Secretary shall, upon written request, disclose current 
return information from returns with respect to unearned income from 
the IRS files to any federal, state, or local agency administering a 
program listed below:
    (i) A state program funded under part A of title IV of the Social 
Security Act;
    (ii) Medical assistance provided under a state plan approved under 
title XIX of the Social Security Act, or subsidies provided under 
section 1860D-14 of such Act;
    (iii) Supplemental security income benefits provided under title 
XVI of the Social Security Act, and federally administered 
supplementary payments of the type described in section 1616(a) of such 
Act (including payments pursuant to an agreement entered into under 
section 212(a) of Pub. L. 93-66);
    (iv) Any benefits provided under a state plan approved under title 
I, X, XIV, or XVI of the Social Security Act (as those titles apply to 
Puerto Rico, Guam, and the Virgin Islands);
    (v) Unemployment compensation provided under a state law described 
in section 3304 of the IRC;
    (vi) Assistance provided under the Food and Nutrition Act of 2008;
    (vii) State-administered supplementary payments of the type 
described in section 1616(a) of the Social Security Act (including 
payments pursuant to an agreement entered into under section 212(a) of 
Pub. L. 93-66);
    (viii)(I) Any needs-based pension provided under chapter 15 of 
title 38, United States Code, or under any other law administered by 
the Secretary of Veterans Affairs;
    (viii)(II) parents' dependency and indemnity compensation provided 
under section 1315 of title 38, United States Code;
    (viii)(III) Health-care services furnished under sections 
1710(a)(2)(G), 1710(a)(3), and 1710(b) of such title.

PURPOSE:
    The purpose of this program is to prevent or reduce fraud and abuse 
in certain federally assisted benefit programs while protecting the 
privacy interests of the subjects of the match. Information is 
disclosed by the IRS only for the purpose of, and to the extent 
necessary in, determining eligibility for, and/or the correct amount 
of, benefits for individuals applying for or receiving certain benefit 
payments.

CATEGORIES OF INDIVIDUALS:
    Individuals applying for or receiving benefits under federal and 
state administered programs.

CATEGORIES OF RECORDS:
    The source Agency will furnish the IRS with records in accordance 
with the current IRS Publication 3373, DIFSLA Handbook. The Agency may 
request return information on a monthly basis for new applicants. The 
Agency may request information with respect to all beneficiaries once 
per year. The requests from the Agency will include: The Social 
Security Number (SSN) and name control (first four characters of the 
surname) for each individual for whom unearned income information is 
requested. IRS will provide a response record for each individual 
identified by the Agency. The total number of records will be equal to 
or greater than the number of records submitted by the Agency. In some 
instances, an individual may have more than one record on file. When 
there is a match of

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individual SSN and name control, IRS will disclose the following to the 
Agency: Payee account number; Payee name and mailing address; payee 
taxpayer identification number (TIN); payer name and address; payer 
TIN; and income type and amount.

SYSTEM(S) OF RECORDS:
    Public Law 98-369, Deficit Reduction Act of 1984, requires the 
Agency administering certain federally assisted benefit programs to 
conduct income verification to ensure proper distribution of benefit 
payments. The records in this match are to be disclosed only for 
purposes of, and to the extent necessary in, determining eligibility 
for, or the correct amount of benefits under, these programs.
    IRS will extract return information with respect to unearned income 
from the Information Returns Master File (IRMF), Treas/IRS 22.061, as 
published at 80 FR 54081-082 (September 8, 2015), through the DIFSLA 
Computer Matching Program.

Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2020-18863 Filed 8-26-20; 8:45 am]
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