Obtain tax information:

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  When available information raises a question concerning the self-employment income (SEI) which cannot be resolved based on the information received from the claimant or other evidence;

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  In some post adjudicative cases for deduction purposes or in connection with an SEI discrepancy; or

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  If the Office of Quality Review needs to complete a claims case review or to complete the file when sending a case to the Department of Justice for fraud prosecution.

We authorize the following personnel to receive tax return information from the IRS without the taxpayers consent, all:

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  FO District Managers,

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  Program Service Center (PSC) Section Managers,

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  Section/Branch Chiefs,

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  Module Managers,

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  WSU Managers,

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  Technical Training Section Managers,

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  Disability Review Section Managers,

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  Debt Management Branch Chiefs,

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  Integrity Branch Chiefs (if under PSC), and

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  authorized Central Office personnel.

You can obtain the following types of IRS schedules and forms:

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  Schedule C (Profit of Loss from Business);

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  Schedule C--EZ (Net Profit from Business);

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  Schedule E (Supplemental Income or Loss);

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  Schedule F (Profit or Loss from Farming);

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  Schedule H (Household Employment Taxes);

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  Schedule SE (Self Employment Tax);

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  Amended Tax Return Information filings;

  NOTE: The IRS will provide information only if it relates to changes in self-employment income or tax. The IRS will not provide requests for any other type of amended tax return information.

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  Form 4137 (Social Security and Medicare Tax on Unreported Tip Income);

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  Form 8919 (Uncollected Social Security and Medicare Tax on Wages);

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  Forms 1099 (e.g., 1099-Misc);

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  Form W-2 (Wage and Tax Statement)

  NOTE: The IRS will only disclose line items 1,3,4,5,6,7, and 8;

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  Form SS-8 (Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding); and

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  Form 4361 (Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Scientist Practitioners).

NOTE: IRS will also provide any Audit Adjustment Information that occurred within the last 7 years that resulted in a change in the self-employment income or tax.

Request the required information from IRS using the designated SSA request for tax information form. To view and print a copy of the designated SSA request for tax information form, click the PDF link in RS 01804.400C in this section.

NOTE: The IRS Request Form is a two-part form and consists of a Cover Letter and a Second Page Request Template.

The Cover Letter request should be on SSA letterhead and signed by authorized Central Office personnel, an SSA Field Office District Manager or a PSC Manager or Section/Branch Chief. Page 2 of the IRS Request Template should include:

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  the name(s)/address of the taxpayer(s),

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  the taxpayer(s) identification number (usually the SSN) or federal employer information number, if available,

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  type of tax return or Schedule required from the TPs 1040 or other tax information (e.g., Form SS-8 or Form 4361).

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  Fact of Filing Date (i.e., the date tax return was filed, if known).

Effective immediately, send all requests for tax information to the following address:

Internal Revenue Service
Disclosure Scanning OperationStop 93A
P.O. Box 621506
Atlanta, GA. 30362

Allow the IRS 30 days to process the request when you cannot locate the tax information in Social Securitys online systems. To expedite processing the IRS will provide transcripts when available for each request. Therefore, depending on the information requested, IRS will respond to the written request in writing via the second page of the IRS Request Template or provide a copy of one or more of the following transcripts: Account Transcript or Return Transcript. For further information regarding the respective IRS transcripts, see RS 01804.410C.