CSPMTL 181 (Five Year Rule Review – Safeguarding of Information for the Internal Revenue Service (IRS) and Safeguarding Visit Procedures)
Child Support Program Manual Transmittal Letter No. 181
October 21, 2022
TO: All Child Support Program Manual Holders
FROM: Matt Damschroder, Director
SUBJECT: Five Year Rule Review – Safeguarding of Information for the Internal Revenue Service (IRS) and Safeguarding Visit Procedures
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The Office of Child Support (OCS) has amended the following rules. These 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.

Amended Rule Amended Rule Title Prior Effective Date of Rule Effective Date of Amendment
5101:12‑1‑22 Safeguarding of Information for the Internal Revenue Service 04/01/2018 11/01/2022

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

Changes to the rule include amended the revision date for the IRS Publication 1075 in paragraph (A), updated the annual due date for the JFS 07072  from March to April in paragraph (D), added a requirement that each child support enforcement agency (CSEA) develop a written procedure in paragraphs (E) and (I)(1) that are in accordance with rule 5101:9‑9‑26 of the Administrative Code, removed paragraphs (I)(3)(b)(i) and (I)(3)(b)(ii) to clarify that the initial certification and recertification are maintained by OCS,  revised paragraph (I)(12)(b) for clarity, and updated paragraph reference in paragraph (I)(13).

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 11/01/2022

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

Changes to the rule include amended the revision date for the IRS Publication 1075 in paragraph (A) and removed requirement in paragraph (C)(3)(d)(iii).

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.

5101:12‑1‑99 Chapter 5101:12-1 Forms – Ohio Support Enforcement Program 04/01/2018 11/01/2022

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 amended the revision dates for the JFS 07016, JFS 07072 and JFS 07729 and removed ODM 06613.

This rule is authorized by ORC section 3125.25 and amplifies sections 3125.03 and 3125.25 of the Revised Code.

 

OCS has amended the following forms.

Form Number Form Title Prior Effective Date of Form Revised Effective Date
JFS 07016 IV-D Contract Security Addendum 2/2020 11/2022

This form is an information security agreement that describes a contractor's safeguarding and confidentiality requirements and how the contractor may use information.

Changes to this form include amended language from the IRS Publication 1075, Exhibit 7 Safeguarding Contract Language and moved language for clarity.

JFS 07072 Safeguarding of Internal Revenue Service (IRS), Ohio Department of Taxation (ODT), Federal Parent Locator Service (FPLS) and Unemployment Compensation (UC) Information 12/2019 11/2022

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 this form include amended the revision date for the IRS Publication 1075. 

JFS 07729 FTI Safeguarding Visit Workbook 4/2018 11/2022

The purpose of this form is to be used by the office of child support (OCS) within the Ohio department of job and family services (ODJFS) when conducting periodic Federal Tax Information (FTI) safeguarding visits with each agency. The agency is required to complete the JFS 07729 prior to the safeguarding visit.

Changes to this form include updated the reporting category numbers and reference numbers, eliminated "Test Objectives" on the disclosure legend tab and on the disclosure matrix for Field Office (FO) and Off Site (OS), reduced the test ID's on the disclosure matrix FO tab from 100 to 77 to eliminate redundant questions or questions that are no longer relevant and reduced the test ID's on the disclosure matrix OS tab from 48 to 35 to eliminate redundant questions or questions that were no longer relevant.

 

INSTRUCTIONS:

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

  • An amended rule will be inserted, and the previous version will be moved to the OAC Archive section of the eManuals,
  • An amended form will replace the current posted form

The rules and forms in the CSPM can be accessed at: http://emanuals.odjfs.state.oh.us/emanuals. 

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 amended rules contained in this CSPMTL to determine whether they require the CSEA to update its internal procedural handbook.