[Federal Register Volume 85, Number 198 (Tuesday, October 13, 2020)]
[Notices]
[Pages 64605-64606]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-22577]


=======================================================================
-----------------------------------------------------------------------

SOCIAL SECURITY ADMINISTRATION

[Docket No. SSA-2020-0014]


Privacy Act of 1974; Matching Program

AGENCY: Social Security Administration (SSA).

ACTION: Notice of a new matching program.

-----------------------------------------------------------------------

SUMMARY: In accordance with the provisions of the Privacy Act, as 
amended, this notice announces a new matching program with the United 
States Department of the Treasury, Internal Revenue Service (IRS). 
Under this matching program, the IRS will disclose IRS return 
information to SSA to administer benefits to qualified aged, blind and 
disabled individuals.

DATES: The deadline to submit comments on the proposed matching program 
is 30 days from the date of publication of this notice in the Federal 
Register. The matching program will be applicable on January 1, 2021, 
or once a minimum of 30 days after publication of this notice has 
elapsed, whichever is later. 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 Andrea Huseth, 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
    This matching agreement between IRS and SSA is executed pursuant to 
the Privacy Act of 1974, (5 U.S.C. 552a), as amended by the Computer 
Matching and Privacy Protection Act of 1988, and otherwise; and the 
Office of Management and Budget Final Guidance interpreting those Acts.
    Public Law (Pub. L.) 98-369, Deficit Reduction Act of 1984, 
requires agencies administering certain federally-assisted benefit 
programs to use certain information to ensure proper distribution of 
benefit payments (98 Stat. 494).

[[Page 64606]]

    Section 6103(l)(7) of the Internal Revenue Code (IRC) (26 U.S.C. 
6103(l)(7)) authorizes IRS to disclose return information with respect 
to unearned income to Federal, State and local agencies administering 
certain federally-assisted benefit programs under the Act.
    Section 1631(e)(1)(B) of the Act (42 U.S.C. 1383(e)(1)(B)) requires 
verification of Supplemental Security Income eligibility and benefit 
amounts with independent or collateral sources. This section of the Act 
provides that the ``Commissioner of Social Security shall, as may be 
necessary, request and utilize information available pursuant to 
section 6103(l)(7) of the Internal Revenue Code of 1986'' for purposes 
of federally-administered supplementary payments of the type described 
in section 1616(a) of the Act (including payments pursuant to an 
agreement entered into under section 212(a) of Pub. L. 93-66).
    The legal authority for the disclosure of SSA data under this 
agreement is section 1106 of the Act (42 U.S.C. 1306), section (b)(3) 
of the Privacy Act (5 U.S.C. 552a(b)(3)), and the regulations and 
guidance promulgated under these provisions.

Purpose(s)
    This agreement sets forth the terms and conditions under which the 
IRS agrees under the authority of 26 U.S.C 6103(1)(7) to disclose to 
SSA certain return information for use in verifying eligibility for, 
and the correct amount of, benefits provided under Title XVI of the Act 
to qualified aged, blind, and disabled individuals; and federally-
administered supplementary payments as described in section 1616(a) of 
the Act (including payments pursuant to an agreement entered into under 
section 212(a) of Pub. L. 93-66 (87 Stat. 152)). 42 U.S.C. 1382 note.

Categories of Individuals
    The individuals whose information is involved in this matching 
program are aged, blind, or disabled individuals who are applicants or 
recipients (and their deemors) of Title XVI benefits.

Categories of Records
    SSA will provide electronically to IRS the following data elements 
in the finder file:
     Social Security number
     Name control
    IRS will disclose to SSA the following:
     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:
    SSA's SOR is the Supplemental Security Income Record and Special 
Veterans Benefit (SSR), 60-0103, last fully published at 71 Federal 
Register (FR) 1830 (January 11, 2006), and amended at 72 FR 69723 
(December 10, 2007), 83 FR 31250-51 (July 3, 2018), and at 83 FR 54969 
(November 1, 2018).
    IRS will match SSA's information with its Information Return Master 
File (IRMF) and disclose to SSA return information with respect to 
unearned income from the IRMF [Treasury/IRS 22.061], as published at 80 
FR 54081-082 (September 8, 2015), through the Disclosure of Information 
to Federal, State and Local Agencies program.

[FR Doc. 2020-22577 Filed 10-9-20; 8:45 am]
BILLING CODE 4191-02-P