TN 17 (11-23)

GN 03320.010 Disclosure of Tax Return Information With Consent

A. Policy - Disclosure

SSA must disclose tax return information upon receipt of a properly prepared written consent statement from the subject of the record or from someone who can consent for him/her, provided the individual consenting has access rights to the information. (See GN 03340.001 for instructions for determining who has access rights. Also, see GN 03305.005 for who may give consent to disclose a record and GN 03305.006 for who may not give consent to disclose a record.)

Return any consent statement that does not meet the criteria in GN 03305.003E and GN 03320.010B to the requester with an explanation of the problem and request him/her to submit a new consent. If you are unable to contact the requester, or if the requester is unable or unwilling to obtain a new consent, handle the request as a FOIA request (see GN 03350.005B.3. for routing instructions).

SSA must ensure that there is “informed consent” when disclosing information with the written consent of the individual, i.e., both the individual and SSA fully understand the specific information the individual is authorizing SSA to disclose. Because individuals may not be aware of the contents of SSA’s earnings queries, exercise care when handling a consent which designates a query as the information to be disclosed, or if you consider disclosing a query to fill a request. Disclose a query to honor a consent request only if:

  • the information specified in the consent matches exactly the information on the query; or

  • the component handling the request documents that it has explained all of the information on the query to the individual and the individual gives his/her permission to SSA to disclose the query.

NOTE: These guidelines on disclosing queries apply to all queries, not just the SEQY and DEQY. See GN 03305.004C for further instructions about handling consent statements that authorize the disclosure of SSA queries.

Written consents to disclose tax return information must meet both SSA’s and IRS’ consent requirements. The IRS requirements are more restrictive than SSA’s requirements (see GN 03305.003E and GN 03320.010B.2. below for more information). The Forms SSA-7004-SM and SSA-7050-F4 are designed to meet all of SSA’s and IRS’ consent requirements. However, any written authorization meeting all of the IRS' requirements is acceptable.

NOTE: Use of the Form SSA-3288 to disclose tax return information is no longer permissible. The SSA-3288 does not meet all of IRS' regulatory requirements for consent for the disclosure of tax information.

A third party seeking tax return information cannot require SSA to process a request within a specific time frame.

B. Policy - Criteria For Consent Statement

The consent statement authorizing disclosure of tax return information must meet both IRS’ and SSA’s consent criteria as discussed in the following.

1. SSA and IRS Requirements in Common

A consent statement authorizing the disclosure of tax return information must:

  • Specify the first and last name, Social Security number, and date of birth of the individual whose information is to be disclosed.

  • Be written, signed and dated by the individual, or someone who can consent for him/her (see GN 03305.005 for instructions on who may give consent).

  • Specifically authorize SSA to release records. (A consent addressed to “all third parties,” “to whom it may be concerned,” or any similarly worded consent is not acceptable. However, a consent listing several entities is acceptable, as long as SSA is specifically named; this satisfies our requirement that the consent is addressed specifically to SSA.)

  • Specify the information to be disclosed (e.g., employer names and addresses and amount of wages for calendar year 2003). The consent should specify the type of return information the individual wishes to disclose, as well as, the taxable year. A consent authorizing the disclosure of “all records,” “entire file,” or any similar blanket request is not acceptable. See GN 03305.004 for instructions regarding the disclosure of queries. For example, a consent authorizing disclosure of “all of my earnings information in SSA files” is not acceptable.

  • State the purpose for which the information is to be disclosed (this helps SSA determine if a fee is applicable to the disclosure).

  • Specify to whom the record may be disclosed.

  • State a time during which the record may be disclosed. If no time frame is given, assume the consent is for a one-time-only disclosure. See GN 03305.002, item 4 for instructions concerning consents authorizing disclosure on an ongoing basis.

2. Additional IRS Requirements

In addition to the consent requirements listed above and in GN 03305.003, IRS regulations, 26 C.F.R. §301.6103(c)-1T, require that a consent statement authorizing the disclosure of tax return information must:

  • Address only the disclosure of tax return information (e.g., a single consent statement authorizing the disclosure of detailed earnings information for certain years and Social Security medical records is unacceptable; the authorization to disclose tax return information must be in its own consent form);

  • Include:

    • The taxpayer's identity;

    • Identity of the person to whom disclosure is to be made;

    • Type of return information;

    • Taxable period; and

    • Signature of taxpayer and the date the authorization was signed; and

  • Be received by SSA within 120 days of the date the individual signs the consent form. See GN 03305.003G for instructions for handling consents to disclose tax return information that are not received in SSA timely.

C. Process – Handling Requests

To Link to this section - Use this URL:
GN 03320.010 - Disclosure of Tax Return Information With Consent - 11/09/2023
Batch run: 11/09/2023