TN 2 (01-17)
GN 03314.002 Types of Information that may be Requested By State and Local Agencies
Disclosures of information without consent to State and local agencies can be broken into two information categories:
For the definition of tax return information, see GN 03320.001D.1.
For the definition of non-tax return information, see GN 03320.001D.2.
A. Disclosure of tax return information without consent
1. Examples of tax return information
The Internal Revenue Code (IRC) permits us to disclose tax return information, in certain situations, to State and local agencies. Examples of tax return information include:
Types of Information
Specific Data Elements
(Reported by employers on Form W-2).
Employer names and addresses, employee names and Social Security Numbers (SSN), the amount of wages earned and the period(s) during which the employee earned such wages.
Tax Returns/Employer Reports
Schedules, Employer’s Quarterly Federal Tax Return.
(Application for Employer Identification Number)
The form and any information derived from it.
Social Security Statements
The portion of the Social Security Statement that identifies a person’s earning.
Information Pertaining to Identifiable Taxpayers
Summary Earnings Query, Detailed Earnings Query, and Full Claims Earning Record.
For a complete list of examples, see GN 03320.001D.1. There are very strict limits on disclosure of tax return information to State and local agencies. Generally, SSA may not disclose tax return information to an agent or contractor working on behalf of a State or local agency. For more information on the restrictions for the disclosure of tax return information, see GN 03314.020.
Our Earnings Recording and Self-Employment Income System (60-0059) system of records covers the agency’s maintenance, use, and disclosure of tax return information.
2. Disclosure to State and local agencies for administration of section 1137 programs under the Social Security Act
We may disclose tax return information (information covered by the Earnings Recording and Self-Employment Income System (60-0059) system of records) to State and local agencies to determine an individual’s eligibility for, or the correct amount of, benefits under the following programs:
Temporary Assistance for Needy Families under a plan approved under Title IV of the Social Security Act (Act) (see GN 03314.055);
Medicaid program under Title XIX of the Act;
unemployment compensation (Title III of the Act) provided under a State law described in section 3304 of the IRC (see GN 03314.125);
assistance provided under the Food Stamp Act of 1977 (see GN 03314.075); (NOTE: Food Stamps are now referred to as the Supplemental Nutrition and Assistance Program);
any benefits provided under a State plan approved under Titles I (Old Age), X (Blind), XIV (Disabled), or XVI (Aged, Blind, and Disabled) of the Act;
Supplemental Security Income payments under Title XVI of the Act, and federally administered supplementary payments of the type described in section 1616(a) of the Act (see GN 03314.110); and
State-administered supplementary payments of the type described in section 1616(a) of the Act. (see GN 03314.010).
3. Disclosure to State and local Child Support Enforcement (CSE) agencies
We may also disclose tax return information under a routine use to State and local CSE agencies to allow these agencies to establish and collect child support obligations from individuals owing such obligations, and locating those individuals upon written request.
For more information about this process, see GN 03314.040.
For more information concerning other authorized disclosures of tax return information without consent to State and local agencies, see GN 03320.015A and GN 03320.015C.3.
B. Disclosure of non-tax return information without consent
1. Examples of non-tax return information
We may disclose non-tax return information to State and local agencies for purposes that meet the criteria for disclosure in GN 03314.001D. Non-tax return information includes:
Type of Information
Specific Data Elements
Name, SSN, date of birth, place of birth, sex, parents’ names, date of application, and an indication of citizenship, as recorded in our records.
NOTE: SSA is not the custodian of citizenship records. Our records may provide an indication of citizenship at the time we process an original or replacement SSN card, but our records do not provide definitive information on current U.S. citizenship.
Title II, Title XVI, and Title VIII initial and post entitlement eligibility information, payment data such as monthly benefit amount, claim type, and claim status.
Health Insurance Information
Date(s) of entitlement and premium amount collectable.
Medical reports, test results, consultative exam results, etc.
NOTE: Because of their sensitivity, medical records must be identified as “medical records” when disclosed. Prior to disclosing paper medical records, cover the documents with a completed Form SSA-1994 (Confidential Sheet for Transmittal of Medical Information). If an SSA-1994 is not available, make a cover sheet to identify the records as “Confidential—medical information.”
Earnings or Wage Data
NOTE: Information provided to us from wage earner’s or self-employed person’s own records is non-tax return information.
W-2 or photocopies of the person’s tax return, quarters of coverage, average current earnings, information that the employer furnishes other than on a tax report filed with the Internal Revenue Service, and employee State government tax returns filed with us prior to January 1, 1987 for Social Security coverage.
Non-tax return information is maintained in our systems of records and may be disclosed when a routine use or other legal authority permits the disclosure. For example, an exception under the Privacy Act may permit disclosure, or a Federal statute may require us to disclose certain information. For information on our system of records, see GN 03314.005.
2. Disclosure of the Office of the General Counsel (OGC) opinions without consent
We may disclose only OGC opinions, also known as legal opinions, that provide general guidance or present an agency standard or position, examples, or similar instruction. Refer requests for OGC opinions to the Office of Privacy and Disclosure (OPD) for processing under the Freedom of Information Act. At times, an OGC opinion may be filed in an individual’s claim file. Refer requests involving OGC opinions in individuals’ claims files, as indicated:
a. Requests received in field offices (FO) or regions
Refer requests received in FOs or the regions to the Regional Chief Counsel (RCC), through the regional Privacy Act Coordinator (PAC). As necessary, the RCC or regional PAC may consult with OPD or the Office of General Law.
b. Requests received by other agency components
Refer requests received in headquarters components to OPD through the component PAC.