[Federal Register Volume 85, Number 197 (Friday, October 9, 2020)]
[Notices]
[Pages 64227-64228]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-22389]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974; System of Records

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of a new matching program.

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SUMMARY: Pursuant to section 552a(e)(12) of 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
    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

[[Page 64228]]

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 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. 2020-22389 Filed 10-8-20; 8:45 am]
BILLING CODE 4830-01-P