Exchange of Federal Tax Information With State Tax Agencies

 

To increase state tax revenues and taxpayer compliance, and to reduce duplicate resource expenditures.

Active 21.004 Internal Revenue Service, Department of The Treasury J - Provision of Specialized Services Not applicable. Internal Revenue Code, Title 26, Part 6103, Section d, As Amended, Title 26, Part 6103, Section d, 26 U.S.C. 6103(d) Any agency responsible for tax administration within any of the 50 States, the District of Columbia, certain U.S. Territories, Regional Income Tax Agencies and municipalities with populations in excess of 250,000 that impose taxes on income or wages and with which the Commissioner of Internal Revenue has entered into a disclosure agreement with safeguard and confidentiality protections. State Governments, U.S. Territories, Regional Income Tax Agencies and Municipal Governments. Agency head or his/her designee must enter into Agreement with the Commissioner of IRS regarding disclosure. Preapplication coordination is not applicable. 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards applies to this program. There are a variety of application procedures depending on the circumstances. For the Governmental Liaison Data Exchange Program which includes recurring aggregate data extracts, applicants complete an Annual Registration Form. For specialty programs, applicants sign a Memorandum of Understanding (MOU). For individual or one-time requests, applicants send a written request to the Disclosure Office. The address can be found by clicking "IRS Disclosure Offices" on http://www.irs.gov/foia/. Not applicable. Not applicable. Not applicable. Not applicable. Not applicable. Not applicable. State tax agencies and their contractors may use the tax data provided for state tax administration purposes only, pursuant to Internal Revenue Code (IRC) Section 6103. Any unlawful disclosure of Federal tax data subjects the violator to both criminal and civil penalties specified in IRC Sections 7213, 7213A and 7431. Not applicable. Not applicable. Agency Officials are required to submit a Safeguard Procedures Report (SPR) 45 days prior to receipt of Federal tax data, and an annual Safeguard Activity Report (SAR). All records must be maintained as required by IRC 6103(p)(4). Statutory formula is not applicable to this assistance listing.

Matching requirements are not applicable to this assistance listing.

MOE requirements are not applicable to this assistance listing. Not Applicable Not Applicable None/Not specified. Brytten Rice
1550 American Blvd East,
Bloomington, MN 55425
Bloomington, MN 55425 US
brytten.m.rice@irs.gov
Phone: 7633477366 http://www.irs.gov 20-0912-0-1-803 (Provision of Specialized Services) FY 19$0.00; FY 20 est $0.00; FY 21 est $0.00; FY 18$0.00; FY 13 est $0.00; FY 14 est $0.00; FY 12$0.00; - In 1994, IRS decided to waive the fees charged to State and local agencies. These agencies can obtain tax data extract information through various IRS disclosure offices for free. NA - Internal Revenue Manual 11.3.32, Disclosure of Official Information, Disclosure to States for Tax Administration Purposes, found at http://www.irs.gov/irm/part11/ - Publication 1075, Tax Information Security Guidelines, found at http://www.irs.gov/pub/irs-pdf/p1075.pdf. - Tax Information Security Guidelines Title 26 Code of Federal Regulations Not applicable.