Name and address information included in wage reports we receive from employers and
self-employed persons is considered tax return information. The Internal Revenue Code
(IRC) generally prohibits disclosure of this information. However, the IRC authorizes
us to make certain discretionary disclosures to DHS in accordance with the Privacy
Act. Therefore, we may disclose the name and address of aliens and employers reporting
earnings for aliens to whom we issued SSNs for non-work purposes. We consider a request
for this information to be program-related since it helps us protect the integrity
of the SSN issuance program and detect SSN misuse. We do not charge fees for providing
information for program-related purposes.
a. Pre-1997 earnings posted to SSN issued for non-work purposes
The IRC prohibits disclosure of pre-1997 earnings posted to SSNs issued for non-work
purposes. The only exception is when we initiate the disclosure. Refer requests for pre-1997 earnings
information to the Office of Privacy and Disclosure (OPD) through your regional PAC.
b. Post-1997 earnings posted to SSN issued for non-work purposes
The Immigration and Nationality Act (8 U.S.C. § 1360(c)(2)) requires us to disclose
certain information to DHS about aliens who have earnings posted to SSNs that were
issued for non-work purposes after January 1, 1997. The information that we may disclose is the:
· name and address of the alien;
· name and address of the person reporting the earnings; and
· amount of the earnings posted.
We make these disclosures annually to DHS in electronic format. Refer requests for
post-1997 earnings posted to SSNs issued for non-work purposes to OPD through your
c. Educational and decentralized correspondence letters
DHS has responsibility for making determinations regarding an employee’s legal status.
We do not disclose information regarding our W-2 suspense file or any information
concerning whether a particular employer would have received, did receive, or was
qualified to receive, an Educational Correspondence (EdCor) Letter or a Decentralized
Correspondence (DeCor) Letter identifying employees whose names and SSNs may not match
our records. We have not sent these letters to employers since tax year 2005, due
to a court injunction against DHS. Consult your Employee Service Liaison Officer if
you receive a request for an EdCor or DeCor Letter.