Tax return information is sensitive; therefore, we should not release this information
over the telephone. We must always be certain of the individual's identity and that
he or she is entitled to receive the information. In situations where an individual
is initiating contact with us, we should advise the calling party to:
complete Form SSA-7050-F4;
access my Social Security, depending on the type of earnings information they are requesting;
make an in-person visit, if they have an urgent need for the information.
We may release tax information in connection with a pending claim or an earnings record
discrepancy case that is already in progress. This includes cases where an individual
calls to question the accuracy of an earnings record. In these situations, the purpose
of the telephone conversation is to clarify and resolve questions rather than initiate
access to tax information. For further instructions regarding the release of information
via telephone, see GN 03360.005A.2.
EXAMPLE: An individual who received an earnings statement called to inquire about the earnings
shown on his or her statement. After we verify the individual's identity, we may discuss
the earnings information, as necessary, to resolve or clarify the question. We cannot
disclose earnings information, if the individual requests information for years that
do not appear on the statement.
For further instructions to verify the identity of a caller requesting access to tax
return information, see GN 03340.015B.3. and GN 03360.005A.1.c. For instructions pertaining to a request from a parent or legal guardian on behalf
of a minor, see GN 03340.025.