Section 218 of the Social Security Act provides that a State may ask the Commissioner of Social
Security to enter into an agreement to extend Federal old-age, survivors, disability,
and health insurance coverage to groups of State employees and its political subdivisions.
We may disclose certain tax return information and non-tax return information, including
verification of Social Security Numbers (SSN), to State Social Security Administrators
to correct or reconstruct State records of employee earnings, or to administer State
and local agreements under section 218 of the Social Security Act. Disclosure is permissible
under the health maintenance and income maintenance routine use cited in a number
of our systems of records, including, but not limited to the following:
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•
60-0058—Master Files of SSN Holders and SSN Applications System;
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•
60-0059—Earnings Recording and Self-Employment Income System;
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•
60-0089—Claims Folders System;
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•
60-0090—Master Beneficiary Record;
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•
60-0103—Supplemental Security Income Record and Special Veterans Benefits System;
and
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•
60-0320—Electronic Disability Claims File.
We may only disclose tax return information that was originally provided to us by
the State Social Security Administrator.
For information concerning the verification of SSNs, see GN
03325.003. For information on the disclosure of tax return information, see GN 03314.002 and GN 03320.015
NOTE: For instructions concerning agreements with States involving State recognition payments
under Title VIII, see VB 01300.000.