83 FR 9881 - Privacy Act of 1974; Matching Program

SOCIAL SECURITY ADMINISTRATION

Federal Register Volume 83, Issue 46 (March 8, 2018)

In accordance with the provisions of the Privacy Act, as amended, this notice announces a new matching program with the Internal Revenue Service (IRS). Under this matching program, IRS will provide SSA certain return information for administration of Title XVI Supplemental Security Income (SSI) benefits.

[Federal Register Volume 83, Number 46 (Thursday, March 8, 2018)]
[Notices]
[Pages 9881-9882]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-04631]


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SOCIAL SECURITY ADMINISTRATION


Privacy Act of 1974; Matching Program

AGENCY: Social Security Administration (SSA).

ACTION: Notice of a new matching program.

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SUMMARY: In accordance with the provisions of the Privacy Act, as 
amended, this notice announces a new matching program with the Internal 
Revenue Service (IRS). Under this matching program, IRS will provide 
SSA certain return information for administration of Title XVI 
Supplemental Security Income (SSI) benefits.

DATES: The deadline to submit comments on the proposed matching program 
is 30 days from the date of publication in the Federal Register. The 
matching program will be applicable on July 1, 2018 and will expire on 
December 31, 2019, or once a minimum of 30 days after publication of 
this notice has elapsed, whichever is later. The matching program will 
be in effect for a period of 18 months.

ADDRESSES: Interested parties may comment on this notice by either 
telefaxing to (410) 966-0869, writing to Mary Ann Zimmerman, Acting 
Executive Director, Office of Privacy and Disclosure, Office of the 
General Counsel, Social Security Administration, 617 Altmeyer Building, 
6401 Security Boulevard, Baltimore, MD 21235-6401, or emailing at 
[email protected]. All comments received will be available for 
public inspection by contacting Ms. Zimmerman at this address.

FOR FURTHER INFORMATION CONTACT: Interested parties may submit general 
questions about the matching program to Mary Ann Zimmerman, Acting 
Executive Director, Office of Privacy and Disclosure, Office of the 
General Counsel, by any of the means shown above.

SUPPLEMENTARY INFORMATION: None.

Mary Ann Zimmerman,
Acting Executive Director, Office of Privacy and Disclosure, Office of 
the General Counsel.
Participating Agencies:
    SSA and IRS.

Authority for Conducting the Matching Program:
    The legal authority for this matching agreement between IRS and SSA 
is executed pursuant to the Privacy Act of 1974, (5 U.S.C. 552a), as 
amended by the Computer Matching and Privacy Protection Act of 1988, 
and otherwise; and the Office of Management and Budget (OMB) Final 
Guidance interpreting those Acts.
    Public Law 98-369, Deficit Reduction Act of 1984, requires agencies 
administering certain federally-assisted benefit programs to use 
certain information to ensure proper distribution of benefit payments 
(98 Stat. 494).
    6103(l)(7) of the Internal Revenue Code (IRC) (26 U.S.C. 
6103(l)(7)) authorizes IRS to disclose return information with respect 
to unearned income to Federal, State and local agencies administering 
certain federally-assisted benefit programs under the Act.
    1631(e)(1)(B) of the Act (42 U.S.C. 1383(e)(1)(B)) requires 
verification of Supplemental Security Income (SSI) eligibility and 
benefit amounts with independent or collateral sources. This section of 
the Act provides that the ``Commissioner of Social Security shall, as 
may be necessary, request and utilize information available pursuant to 
6103(l)(7) of the Internal Revenue Code of 1986'' for purposes of 
federally-administered supplementary payments of the type described in 
1616(a) of the Act (including payments pursuant to an agreement entered 
into under 212(a) of Pub. L. 93-66).
    The legal authority for the disclosure of SSA data under this 
agreement is 1106 of the Act (42 U.S.C. 1306), (b)(3) of the Privacy 
Act (5 U.S.C. 552a(b)(3)), and the regulations and guidance promulgated 
under these provisions.

Purpose(s):
    The purpose of this matching program is to set forth the conditions 
under which IRS agrees under the authority of 26 U.S.C 6103(1)(7) to 
disclose to SSA certain return information for use in verifying 
eligibility for, and the correct amount of, benefits provided under 
Title XVI of the Act to qualified aged, blind, and disabled 
individuals; and federally-administered supplementary payments as 
described in 1616(a) of the Act (including payments pursuant to an 
agreement entered into under 212(a) of Public Law (Pub. L.) 93-66 (87 
Stat. 152)). 42 U.S.C. 1382 note.

Categories of Individuals:
    The individuals whose information is involved in this matching 
program are defined specifically as the aged, blind, or disabled 
individuals who are applicants for, or recipients of, SSI benefits of 
Federally-administered State supplementary payments, or both.

Categories of Records:
    SSA will furnish IRS with the Social Security number (SSN) and Name 
Control (first four characters of the surname) for each individual for 
whom unearned income information is being requested in accordance with 
the current IRS Publication 3373, DIFSLA Handbook: Disclosure of 
Information to Federal, State and Local Agencies.
    When there is a match of an individual identifier, IRS will 
disclose to SSA the following:
    [ssquf] Payee Account Number,
    [ssquf] Payee Name and Mailing Address,

[[Page 9882]]

    [ssquf] Payee Taxpayer Identification Number (TIN),
    [ssquf] Payer Name and Address,
    [ssquf] Payer TIN, and
    [ssquf] Income Type and Amount.

System(s) of Records:
    SSA will provide IRS with identifying information (described above) 
with respect to applicants for and recipients of Title XVI benefits 
from the Supplemental Security Income Record and Special Veterans 
Benefit (SSR), 60-0103, last fully published at 71 FR 1830 (January 11, 
2006) and amended at 72 FR 69723 (December 10, 2007).
    SSA will disclose certain information to IRS for aged, blind, or 
disabled individuals who are applicants for, or recipients of, SSI 
benefits or federally-administered State supplementary payments, or 
both. IRS will match SSA's information with its Information Return 
Master File (IRMF) and disclose to SSA return information with respect 
to unearned income of applicants or recipients identified by SSA. The 
information IRS discloses to SSA is limited to unearned income reported 
on information returns.
    IRS will extract return information with respect to unearned income 
from the IRMF, [Treasury/IRS 22.061], as published at 80 FR 54081-082 
(September 8, 2015), through the DIFSLA program.

[FR Doc. 2018-04631 Filed 3-7-18; 8:45 am]
 BILLING CODE 4191-02-P