Exchange of Federal Tax Information With State Tax Agencies
To increase state tax revenues and taxpayer compliance, and to reduce duplicate resource expenditures.
General information about this opportunity
Last Known Status
Internal Revenue Service, Department of The Treasury
Type(s) of Assistance Offered
J - Provision of Specialized Services
Internal Revenue Code, Title 26, Part 6103, Section d, As Amended, Title 26, Part 6103, Section d, 26 U.S.C. 6103(d)
Who is eligible to apply/benefit from this assistance?
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.
What is the process for applying and being award this assistance?
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/.
Approval/Disapproval Decision Time
How are proposals selected?
How may assistance be used?
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.
What are the requirements after being awarded this opportunity?
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).
Other Assistance Considerations
Formula and Matching Requirements
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.
Length and Time Phasing of Assistance
Not Applicable Not Applicable
Who do I contact about this opportunity?
Regional or Local Office
Disclosure Manager, in all area jurisdictions, found at http://www.irs.gov/foia/article/0,,id=120681,00.html.
William T. Crowley
15 New Sudbury Street
JFK Room 825
Boston, MA 02138 US
(Provision of Specialized Services) FY 18$0.00; FY 19 est $0.00; FY 20 est $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.
Range and Average of Financial Assistance
Regulations, Guidelines and Literature
- 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
Examples of Funded Projects