CMS administers the Medicare and Medicaid programs under titles XVIII and XIX of the
Social Security Act. These programs meet our criteria for income and health maintenance
We may disclose certain non-tax return and tax return information to CMS (including
public Medicare providers, suppliers, carriers, and intermediaries) to administer
the Medicare and Medicaid programs.
The Internal Revenue Code requires us to disclose the following tax return information
to CMS to verify the employment status of Medicare beneficiaries and their spouses:
the name and taxpayer identification number (TIN) of each Medicare beneficiary and
his or her spouse, and
the name, TIN, and address of each qualified employer.
For further instructions about disclosures of tax return information without consent,
see GN 03320.015C.2.