CSPMTL 135 (Federal Tax Information (FTI) Safeguarding Rules)
Child Support Program Manual Transmittal Letter No. 135
March 19, 2018
TO: All Child Support Program Manual Holders
FROM: Cynthia C. Dungey, Director
SUBJECT: Federal Tax Information (FTI) Safeguarding Rules

The rules have been reviewed in accordance with section 106.03 of the Revised Code, which requires the review of all state agency rules within a five-year period.

The Office of Child Support (OCS) has rescinded the following rules:

Rescinded

Rule

 Rescinded Rule Title Prior Effective Date of Rule Effective Date of Rescission
5101:12‑1‑20.2 Safeguarding of Information from the Internal Revenue Service and Safeguarding Visit Procedures 06/15/2006 04/01/2018

This rule describes the procedures an agency is required to follow in order to safeguard information received from the internal revenue service (IRS).

This rule is rescinded and refiled as rules 5101:12‑1‑22 and 5101:12‑1‑22.1. Provisions that relate to safeguarding of federal tax information (FTI) are contained in rule 5101:12‑1‑22 of the Administrative Code, and provisions that relate to the safeguarding visit procedures are contained in rule 5101:12‑1‑22.1 of the Administrative Code.

5101:12‑1‑20.3 Safeguarding of Information from the Unemployment Compensation Program and Ohio Department of Taxation 03/01/2012 04/01/2018

This rule describes the procedures an agency is required to follow in order to safeguard information received from Unemployment Compensation (UC) and the Ohio department of taxation.

This rule is rescinded and refiled as rule 5101:12‑1‑20.2. Provisions that relate to information a child support enforcement agency (CSEA) receives from the unemployment compensation program and Ohio department of taxation are contained in rule 5101:12‑1‑20.2 of the Administrative Code.

OCS has adopted the following rules:

Adopted

Rule

 Adopted Rule Title Effective Date of Adopted Rule
5101:12‑1‑20.2 Information from the Unemployment Compensation Program and Ohio Department of Taxation 04/01/2018

This rule describes the procedures an agency is required to follow in order to safeguard information received from Unemployment Compensation (UC) and the Ohio department of taxation.

The provisions that relate to the information a CSEA receives from the unemployment compensation program and Ohio department of taxation from rescinded rule 5101:12‑1‑20.3 are contained in this rule. Changes to the rescinded rule include: amended the title of the rule.

This rule is authorized under ORC sections 3125.08, 3125.25 and 3125.51 and amplifies ORC sections 3125.43, 3125.50, 4141.21, 4141.22, 4141.99 and 5747.18.

5101:12‑1‑22 Safeguarding of Information from the Internal Revenue Service 04/01/2018

This rule describes procedures an agency is required to follow in order to safeguard information received from the IRS.

The provisions that relate to the safeguarding of FTI from rescinded rule 5101:12‑1‑20.2 are contained in this rule. Changes from the rescinded rule include: removed the hanging paragraph under paragraph (A), added new language in paragraphs (E),(F), and (G) about re-disclosing FTI, and revised and updated the requirements in paragraph (H) for a CSEA.

This rule is authorized under ORC sections 3125.08, 3125.25 and 3125.51 and amplifies ORC sections 3125.03, 3125.08, 3125.43 and 3125.50.

5101:12‑1‑22.1 Safeguarding Visit Procedures 04/01/2018

This rule describes visit procedures an agency is required to follow in order to safeguard information received from the IRS.

The provisions that relate to the safeguarding visit procedures from rescinded rule 5101:12‑1‑20.2 are contained in this rule. Changes from the rescinded rule include: updated the revision date for the IRS publication 1075, removed the JFS 07713 and replaced it with the JFS 07729, in paragraph (C)(1) changed the notification time period to 15 days from 10 days, in paragraph (C)(2) changed the return time of the JFS 07729 from 5 days to 3 days, in paragraph (C)(3)(d) added a more detailed list of locations that could be inspected during an on-site visit, and in paragraph (D) revised the follow up procedure to reflect how the JFS 07729 will be handled between OCS and the CSEA.

This rule is authorized under ORC sections 3125.08, 3125.25 and 3125.51 and amplifies ORC sections 3125.03, 3125.08, 3125.43 and 3125.50.

OCS has amended the following rules:

Amended Rule Amended Rule Title Prior Effective Date of Rule Effective Date of Amendment
5101:12‑1‑15 Support Enforcement Tracking System 06/15/2006 04/01/2018

This rule describes the statewide automated data processing and information retrieval system known as the support enforcement tracking system (SETS).

Changes to the rule to include: updated the form effective date language, amended the language in paragraphs (A)(1) and (H)(3) to address the new proposed rule structure, added sub-contractors to paragraphs (F)(1), (2), (3), (4) and (H)(5), for consistency made changes to abbreviations as needed, and added new language in paragraph (G).

This rule is authorized by ORC sections 3125.08 and 3125.25 and amplifies ORC sections 3125.07, 3125.08, 3125.38 and 3125.39.

5101:12‑1‑20 Confidentiality of Information 06/15/2006 04/01/2018

This rule describes the requirements for authorized access to, disclosure, and safeguarding of information contained in a person's case record.

Changes to the rule to include: updated form effective date language, for consistency purposes in paragraph (C) removed the words "term and," in paragraph (C)(13) removed the words "refers to" and replaced with "means," and for consistency made changes to abbreviations as needed.

This rule is authorized under ORC sections 3125.08, 3125.25 and 3125.51 and amplifies ORC sections 3125.03, 3125.08, 3125.49 and 3125.50.

5101:12‑1‑20.1 Request for Information Contained in a Person's Case Record 03/01/2012 04/01/2018

This rule describes the requirements for the use, protection, and disclosure of information that is collected and maintained by an agency dependent upon collection source and disclosure purpose.

Changes to the rule include: in paragraph (B)(1)(c)(iii) amended language to address the new proposed rule structure and in paragraphs (B)(3) and (4) and (C)(2) capitalized or added the word "Title."

This rule is authorized under ORC sections 3125.08, 3125.25 and 3125.51 and amplifies ORC sections 3125.03, 3125.08, 3125.49 and 3125.50.

5101:12‑50‑32.9 Federal Adjustments, State Payments, and Recovery of Disbursed Federal Tax Offset Collections 01/01/2016 04/01/2018

This rule describes the processes used to rectify an invalid federal tax offset.

Changes to this rule include: amended the title of the JFS    07017 in paragraph (E)(1).

This rule is authorized by ORC sections 3123.81 and 3125.25; and amplifies ORC sections 3123.81, 3125.03, and 3125.25.

5101:12‑1‑99 Chapter 5101:12-1 Forms - Ohio Support Enforcement Program 05/01/2014 04/01/2018

This rule contains a compilation of forms with their effective or revised effective date, referenced within various rules contained within division 5101:12 of the Administrative Code, but first cited within Chapter 5101:12-1 of the Administrative Code.

Changes to the rule include: removed the JFS 07013 as this form is being obsoleted, updated the title of the JFS 02750, updated the revision dates for the JFS 07072, JFS 07713 and ODM 06613, and added the JFS 07729 as this is a new form.

This rule is authorized under ORC section 3125.25 and amplifies ORC sections 3125.03 and 3125.25.

5101:12‑50‑99 Chapter 5101:12-50 Forms - Enforcement of the Support Order 01/01/2016 04/01/2018

This rule contains a compilation of forms with their effective or revised effective date, referenced within various rules contained within division 5101:12 of the Administrative Code, but first cited within Chapter 5101:12-50 of the Administrative Code.

Changes to this rule include: amending the name and updating the revision date for the JFS 07017.

This rule is authorized by ORC section 3125.25; and amplifies ORC sections 3125.03 and 3125.25.

OCS has obsoleted the following form:

Obsoleted

Form

 Adopted Form Title

Date Form to

be Obsoleted

JFS 07013 Federal Tax Information Safeguarding Questionnaires 04/2018
This form was used during the safeguarding visit and was required to be completed by the agency prior to the visit. This form is being obsoleted and replaced with the JFS 07729.

OCS has adopted new the following form:

Adopted

Form

 Adopted Form Title

Effective Date of

Adopted Form

JFS 07729 FTI Safeguarding Visit Workbook 04/2018
In accordance with Ohio Administrative Code (OAC) rule 5101:12‑1‑22.1, OCS is required to conduct periodic Federal Tax Information (FTI) safeguarding visits with each agency. The agency is required to complete the JFS 07729 prior to the safeguarding visit.

OCS has amended the following forms:

Amended

Form

 Amended Form Title Prior Effective Date of Form

Effective Date

of Form

JFS 07072 Safeguarding of Internal Revenue Service, Ohio Department of Taxation, Federal Parent Locator Service, and Unemployment Compensation Information 02/2006 04/2018
 

The purpose of this form is to have an agency certify that all employees, contractors and sub-contractors understand the requirements for the safeguarding of information from the Internal Revenue Service, Ohio Department of Taxation, Federal Parent Locator Service, and Unemployment Compensation.

Changes to the form include: revised the title to meet the form design standards described in IPP 4301, added a new requirement that the CSEA director certifies that all employees of contractors and sub-contractors have completed the JFS 07014 and FTI safeguard training, and submit a list of all contractors and sub-contractors that have completed the JFS 07014 and FTI safeguard training .

JFS 07713 Child Welfare Agency Location-Only Request 05/2008 04/2018
 

The purpose of this form is to share information with the Title IV-B and Title IV-E agencies about the parents of a child. The Title IV-B or Title IV-E agency will be submitting a request to locate a parent of a child to assist the agency with the placement of a child in foster care or removing a child from foster care to a permanent home. After CSEA completes the locate request, the information is returned to the Title IV-B or Title IV-E agency.

Changes to the form include: revised the title to meet the form design standards described in IPP 4301.

JFS 07017  Update of IRS Tax Refund Offset Submittal 04/2006 04/2018
 

The purpose of this form is to report any state payment a CSEA has issued to an obligor.

Changes to the form include: added IRS to the name of the form, removed the signature line, added a warning banner in accordance with IRS publication 1075, and updated the contact information for OCS.

INSTRUCTIONS:

When the CSPMTL is published, the CSPM will be updated as follows:

 

  • A rescinded rule will be moved from the CSPM to the OAC Archive section of the eManuals.
  • An amended rule will be inserted and the previous version will be moved to the OAC Archive section of the eManuals.
  • An adopted rule will be inserted.
  • A no change rule will continue with the same effective date.
  • A rescinded form will be removed.
  • A revised form will be replaced with the amended form.
  • An adopted form will be inserted.

The rules and forms in the CSPM can be accessed at:

http://emanuals.jfs.ohio.gov.

Forms can also be accessed on the ODJFS Forms Central InnerWeb page at:

http://www.odjfs.state.oh.us/forms/inner.asp

or on the ODJFS Forms Central Internet page at:

http://www.odjfs.state.oh.us/forms/inter.asp

INSTRUCTIONS for CSEA INTERNAL PROCEDURAL HANDBOOK:

Paragraph (I)(1) of OAC rule 5101:12-1-01 states that, whenever a program change requires modification of local procedures, the CSEA is required to revise its internal procedural handbook and submit the revision to OCS within thirty days of the revision. The CSEA should carefully review the adopted and amended rules contained in this CSPMTL to determine whether they require the CSEA to update its internal procedural handbook.