APM.9241. Disclosure of Federal Tax Return Information

[OAC 5101-9-25]

Disclosure of tax return information to federal, state and local agencies by the IRS or the Social Security Administration (SSA) for use in their AFDC, Medicaid, and Food Stamp programs is authorized by Internal Revenue Code. Federal tax information (FTI) for IEVS is disclosed solely for the purpose of determining eligibility or the correct amount of benefits for each program, and is information from federal wage or IRS matches. FTI for FTROP and the Federal Salary Offset Program are disclosed to specific county staff for administrative purposes. FTI disclosed for FTROP and the Federal Salary Offset Program are the names and addresses of the individuals whose Social Security numbers have matched, and the amount of the tax or salary offset.

REFERENCE: IRS Code Section 6103 (1)(7)