Exchange of Federal Tax Information With State Tax Agencies

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



Agency - Department of the Treasury

The Department of Treasury is a steward of United States economic and financial systems, and promotes conditions for prosperity and stability in the U.S., and encourages prosperity and stability in the rest of the world.

Office - See Regional Agency Offices.

Disclosure Manager, in all area jurisdictions, found at http://www.irs.gov/foia/article/0,,id=120681,00.html.
Website Address

http://www.irs.gov




Program Accomplishments

Fiscal Year 2012: The Internal Revenue Service has written agreements with state agencies representing 50 states, the District of Columbia, US territories, regional income tax agencies and qualifying municipalities on the exchange of Federal Tax Information for the purposes of tax administration. The states use this information for compliance purposes generating significant tax revenues. Fiscal Year 2013: The Internal Revenue Service has written agreements with state agencies representing 50 states, the District of Columbia, US territories, regional income tax agencies and qualifying municipalities on the exchange of Federal Tax Information for the purposes of tax administration. The states use this information for compliance purposes generating significant tax revenues. Fiscal Year 2014: The Internal Revenue Service has written agreements with state agencies representing 50 states, the District of Columbia, US territories, regional income tax agencies and qualifying municipalities on the exchange of Federal Tax Information for the purposes of tax administration. The states use this information for compliance purposes generating significant tax revenues.

Uses and Use Restrictions

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.

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.

Eligibility Requirements

Applicant Eligibility

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.

Beneficiary Eligibility

State Governments, U.S. Territories, Regional Income Tax Agencies and Municipal Governments.

Credentials/Documentation

Agency head or his/her designee must enter into Agreement with the Commissioner of IRS regarding disclosure. This program is excluded from coverage under OMB Circular No. A-87.

Aplication and Award Process

Preapplication Coordination

Preapplication coordination is not applicable.

Environmental impact information is not required for this program.

This program is excluded from coverage under E.O.

12372.

Application Procedures

This program is excluded from coverage under OMB Circular No. A-102. This program is excluded from coverage under OMB Circular No. A-110. 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/.

Award Procedures

Not applicable.

Deadlines

Not Applicable.

Authorization

Internal Revenue Code, Executive Order As Amended, Title 26, Part 6103, Section d, 26 U.S.C 6103(d).

Range of Approval/Disapproval Time

Annual Governmental Liaison Data Exchange Program Enrollment Form must be completed annually by state agencies and must also be approved by the Disclosure Manager. 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/.

Appeals

Not Applicable.

Renewals

Governmental Liaison Data Exchange Program Enrollment Form must be submitted by state agencies and approved annually by the Disclosure Manager. For specialty programs, and other programs that require a Memorandum of Understanding (MOU) procedures vary based on the terms of the MOU.

Assistance Considerations

Formula and Matching Requirements

This program has no statutory formula. This program has no matching requirements. This program does not have MOE requirements.

Length and Time Phasing of Assistance

Not Applicable. See the following for information on how assistance is awarded/released: Not Applicable.

Post Assistance Requirements

Reports

Not Applicable.

Audits

Not Applicable.

Records

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).

Financial Information

Account Identification

20-0912-0-1-803.

Obigations

(Provision of Specialized Services) FY 12 $0; FY 13 est $0; and FY 14 est $0 - 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

NA.

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

Information Contacts

Regional or Local Office

See Regional Agency Offices. Disclosure Manager, in all area jurisdictions, found at http://www.irs.gov/foia/article/0,,id=120681,00.html.

Headquarters Office

William T. Crowley 15 New Sudbury Street JFK Room 825, Boston, Massachusetts 02138 Email: William.T.Crowley@irs.gov Phone: (617) 316-2254

Criteria for Selecting Proposals

Not Applicable.


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