Notice2025-15152
Privacy Act of 1974; Matching Program
Primary source
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Published
August 11, 2025
Issuing agencies
Social Security Administration
Abstract
In accordance with the provisions of the Privacy Act, as amended, this notice announces a new matching program with the United States Department of the Treasury, Internal Revenue Service (IRS). Under this matching program, the IRS will disclose to SSA certain tax return information for the purpose of establishing the correct amount of Medicare Part B premium subsidy adjustments and Medicare Part D premium increases provided under the Social Security Act (Act), the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (Medicare Modernization Act), and the Affordable Care Act of 2010 (ACA).
Full Text
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<title>Federal Register, Volume 90 Issue 152 (Monday, August 11, 2025)</title>
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[Federal Register Volume 90, Number 152 (Monday, August 11, 2025)]
[Notices]
[Pages 38691-38692]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-15152]
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SOCIAL SECURITY ADMINISTRATION
[Docket No. SSA-2025-0004]
Privacy Act of 1974; Matching Program
AGENCY: Social Security Administration (SSA).
ACTION: Notice of a new matching program.
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SUMMARY: In accordance with the provisions of the Privacy Act, as
amended, this notice announces a new matching program with the United
States Department of the Treasury, Internal Revenue Service (IRS).
Under this matching program, the IRS will disclose to SSA certain tax
return information for the purpose of establishing the correct amount
of Medicare Part B premium subsidy adjustments and Medicare Part D
premium increases provided under the Social Security Act (Act), the
Medicare Prescription Drug, Improvement, and Modernization Act of 2003
(Medicare Modernization Act), and the Affordable Care Act of 2010
(ACA).
DATES: The deadline to submit comments on the proposed matching program
is on or before September 10, 2025.
The matching program will be applicable on October 1, 2025, or once
a minimum of 30 days after publication of this notice has elapsed,
whichever is later. The matching program will be in effect for a period
of 18 months.
ADDRESSES: You may submit comments by any one of three methods--
internet, fax, or mail. Do not submit the same comments multiple times
or by more than one method. Regardless of which method you choose,
please state that your comments refer to Docket No. SSA-2025-0004 so
that we may associate your comments with the correct regulation.
Caution: You should be careful to include in your comments only
information that you wish to make publicly available. We strongly urge
you not to include in your comments any personal information, such as
Social Security numbers or medical information.
1. Internet: We strongly recommend that you submit your comments
via the internet. Please visit the Federal eRulemaking portal at
<a href="https://www.regulations.gov">https://www.regulations.gov</a>. Use the Search function to find docket
number SSA-2025-0004 and then submit your comments. The system will
issue you a tracking number to confirm your submission. You will not be
able to view your comment immediately because we must post each
submission manually. It may take up to a week for your comments to be
viewable.
2. Fax: Fax comments to (833) 410-1631.
3. Mail: Matthew Ramsey, Executive Director, Office of Privacy and
Disclosure, Law and Policy, Social Security Administration, 6401
Security Boulevard, Baltimore, MD 21235-6401, or by emailing
<a href="/cdn-cgi/l/email-protection#7835190c0c101d0f562a19150b1d01380b0b19561f170e"><span class="__cf_email__" data-cfemail="0d406c797965687a235f6c607e68744d7e7e6c236a627b">[email protected]</span></a>. Comments are also available for public viewing
on the Federal eRulemaking portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a> or in
person, during regular business hours, by arranging with the contact
person identified below.
FOR FURTHER INFORMATION CONTACT: Interested parties may submit general
questions about the matching program to Andrea Huseth, Division
Director, Office of Privacy and Disclosure, Law and Policy, Social
Security Administration, 6401 Security Boulevard, Baltimore, MD 21235-
6401, at telephone: (410) 608-9675, or send an email to
<a href="/cdn-cgi/l/email-protection#4a0b242e382f2b64023f392f3e220a39392b642d253c"><span class="__cf_email__" data-cfemail="1c5d72786e797d3254696f7968745c6f6f7d327b736a">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: None.
Matthew Ramsey,
Executive Director, Office of Privacy and Disclosure, Law and Policy.
Participating Agencies
SSA and IRS.
[[Page 38692]]
Authority for Conducting the Matching Program
This matching agreement between IRS and SSA is executed pursuant to
section 6103(l)(20) of the Internal Revenue Code (IRC). Section
6103(l)(20) authorizes IRS to disclose specified return information to
SSA with respect to taxpayers whose Part B and/or prescription drug
coverage insurance premium(s) may (according to IRS records) be subject
to premium subsidy adjustment pursuant to section 1839(i) or premium
increase pursuant to section 1860D-13(a)(7) of the Act.\1\ The purpose
of such disclosure is for establishing the amount of any such
adjustment or increase or for resolving taxpayer appeals with respect
to such adjustment or increase.
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\1\ Sections 1839(i) and 1860D-13(a)(7) of the Act (42 U.S.C.
1395r(i) and 1395w-113(a)(7)) require the Commissioner of SSA to
determine the amount of a beneficiary's premium subsidy adjustment,
or premium increase, if the modified adjusted gross income (MAGI) is
above the applicable threshold as established in section 1839(i) of
the Act (42 U.S.C. 1395r(i)).
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Purpose(s)
This computer matching agreement (agreement) sets forth the terms,
conditions, and safeguards under which the IRS will disclose to SSA
certain tax return information for the purpose of establishing the
correct amount of Medicare Part B premium subsidy adjustments and
Medicare Part D premium increases provided under the Act.
Categories of Individuals
SSA will disclose to IRS the name and Social Security number (SSN)
of beneficiaries who are either enrolled in, or have become entitled
to, Medicare Part B and Part D. IRS will extract and transmit MAGI data
for such beneficiaries pertaining to the tax year beginning in the
second calendar year preceding the year for which the premium
adjustment is being calculated.
Categories of Records
When individuals enroll for the Medicare Part B or Medicare
prescription drug coverage, or both, they are entitled to both under
1839(i) and 1860D-13(a)(7) section of the Act. On a weekly basis, SSA
will provide IRS with this information with respect to Medicare Part B
and Part D beneficiaries.
When there is a match of enrollee identifier, and the MAGI data
shows income above the applicable threshold established pursuant to
section 1839(i) of the Act, IRS will disclose to SSA information about
the Part B and Part D enrollees who:
(a.) are enrolled in Medicare under the rules in section 1837 of
the Act (42 U.S.C. 1395p) and have not disenrolled from Medicare Part
B;
(b.) have filed applications specifically for Medicare Part B;
(c.) have been determined to have retroactive Medicare Part B
entitlement; or
(d.) have been provided to SSA as enrolled in Medicare Part D by
the Centers for Medicare and Medicaid Services.
Hereinafter, the beneficiaries described above will be referred to
as ``enrollees.''
As part of the weekly transmission, SSA will include the name, SSN,
premium year, and income threshold amounts for new enrollees. Once each
year, on a date in October agreed to at the time between IRS and SSA,
SSA will provide the name, SSN, premium year, and income threshold
amounts for all enrollees. SSA will use information obtained in this
annual request to determine Part B and Part D adjustments for the
coming premium year. At the time of the agreed-upon annual exchange,
SSA will include the name, SSN, premium year, income threshold amounts,
and requested tax year with respect to all enrollees who asked SSA to
use a more recent tax year or for enrollees for whom IRS provided
three-year-old return information on the initial request. SSA will use
the information obtained to correct Part B and Part D adjustment
amounts for the requested premium year.
System(s) of Records
SSA's Systems of Records are the Master Beneficiary Record, No. 60-
0090, last fully published at 71 Federal Register (FR) 1826 (January
11, 2006), and amended at 72 FR 69723 (December 10, 2007), at 78 FR
40542 (July 5, 2013), at 83 FR 31250 and 83 FR 31251 (July 3, 2018), at
83 FR 54969 (November 1, 2018), at 89 FR 825 (January 5, 2024), and 89
FR 14554 (February 27, 2024) and the Medicare Database File, No. 60-
0321, last fully published at 71 FR 42159 (July 25, 2006), and amended
at 72 FR 69723 (December 10, 2007) and 83 FR 54969 (November 1, 2018).
IRS will match SSA's information with its Return Transaction File,
which is part of the Customer Account Data Engine Individual Master
File, Treasury/IRS No. 24.030, last published at 80 FR 54063 (September
8, 2015).
[FR Doc. 2025-15152 Filed 8-8-25; 8:45 am]
BILLING CODE 4191-02-P
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