Notice2025-21082
Privacy Act of 1974; Matching Program
Primary source
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Published
November 25, 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 IRS return information to SSA for use in verifying eligibility for, and the correct amount of, benefits to qualified aged, blind, and disabled individuals.
Full Text
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<title>Federal Register, Volume 90 Issue 225 (Tuesday, November 25, 2025)</title>
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[Federal Register Volume 90, Number 225 (Tuesday, November 25, 2025)]
[Notices]
[Pages 53412-53413]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-21082]
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SOCIAL SECURITY ADMINISTRATION
[Docket No. SSA-2025-0011]
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,
[[Page 53413]]
Internal Revenue Service (IRS). Under this matching program, the IRS
will disclose IRS return information to SSA for use in verifying
eligibility for, and the correct amount of, benefits to qualified aged,
blind, and disabled individuals.
DATES: The deadline to submit comments on the proposed matching program
is December 26, 2025.
The matching program will be applicable on January 1, 2026, 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-2025-0011 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-2025-0011 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, Head of Privacy and
Disclosure Policy, Law and Policy, Social Security Administration, 6401
Security Boulevard, Baltimore, MD 21235-6401, or emailing
<a href="/cdn-cgi/l/email-protection#feb39f8a8a969b89d0ac9f938d9b87be8d8d9fd0999188"><span class="__cf_email__" data-cfemail="b8f5d9ccccd0ddcf96ead9d5cbddc1f8cbcbd996dfd7ce">[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, Privacy and Disclosure Policy, 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#1f5e717b6d7a7e31576a6c7a6b775f6c6c7e31787069"><span class="__cf_email__" data-cfemail="eaab848e988f8bc4a29f998f9e82aa99998bc48d859c">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: This is the re-establishment of a matching
program that is set to expire between SSA and IRS, which supports SSA's
efficient administration of its Title XVI Supplemental Security Income
program.
Matthew Ramsey,
Head of Privacy and Disclosure Policy, Law and Policy.
Participating Agencies
SSA and IRS.
Authority for Conducting the Matching Program
The matching agreement between SSA and IRS is executed pursuant to
the Privacy Act of 1974 (5 U.S.C. 552a), as amended by the Computer
Matching and Privacy Protection Act of 1988, and otherwise; and the
Office of Management and Budget (OMB) Final Guidance interpreting those
Acts.
Section 6103(l)(7) of the Internal Revenue Code (26 U.S.C.
6103(l)(7)) authorizes IRS to disclose return information with respect
to unearned income to Federal, State, or local agencies administering
certain federally-assisted benefit programs under the Social Security
Act (Act).
Section 1631(e)(1)(B) of the Act (42 U.S.C. 1383(e)(1)(B)) requires
verification of Supplemental Security Income eligibility and benefit
amounts with independent or collateral sources. This section of the Act
provides that the ``Commissioner of Social Security shall, as may be
necessary, request and utilize information available pursuant to
section 6103(l)(7) of the Internal Revenue Code'' for purposes of Title
XVI benefits and for federally-administered supplementary payments of
the type described in section 1616(a) of the Act (including payments
pursuant to an agreement entered into under section 212(a) of Pub. L.
93-66).
The legal authority for the disclosure of SSA data under the
agreement is section 1106 of the Act (42 U.S.C. 1306), section (b)(3)
of the Privacy Act (5 U.S.C. 552a(b)(3)), and the regulations and
guidance promulgated under these provisions.
Purpose(s)
The agreement sets forth the terms and conditions under which IRS
agrees under the authority of 26 U.S.C. 6103(l)(7) to disclose to SSA
certain return information for use in verifying eligibility for, and
the correct amount of, benefits provided under Title XVI of the Act to
qualified aged, blind, and disabled individuals; and for federally-
administered supplementary payments as described in section 1616(a) of
the Act (42 U.S.C. 1382e(a)) (including payments pursuant to an
agreement entered into under section 212(a) of Pub. L. 93-66 (87 Stat.
152)). 42 U.S.C. 1382 note.
Categories of Individuals
The individuals whose information is involved in the matching
program are aged, blind, or disabled individuals who are applicants or
recipients (and their deemors) of title XVI benefits.
Categories of Records
SSA will provide electronically to IRS the following data elements
in the finder file:
<bullet> Social Security number, and
<bullet> Name control
IRS will disclose to SSA the following:
<bullet> Payee Account Number,
<bullet> Payee Name and Mailing Address,
<bullet> Payee Taxpayer Identification Number (TIN),
<bullet> Payer Name and Address,
<bullet> Payer TIN, and
<bullet> Income Type and Amount.
System(s) of Records
SSA's system of records is the Supplemental Security Income Record
and Special Veterans Benefit 60-0103, last fully published at 71
Federal Register (FR) 1830 (January 11, 2006), amended at 72 FR 69723
(December 10, 2007), 83 FR 31250-51 (July 3, 2018), 83 FR 54969
(November 1, 2018), 89 FR 825 (January 5, 2024), and 89 FR 14554
(February 27, 2024).
IRS will match SSA's information with its Information Return Master
File [Treasury/IRS 22.061], as published at 80 FR 54081-082 (September
8, 2015) and amended at 85 FR 64227 (October 9, 2020), through the
Disclosure of Information to Federal, State and Local Agencies program.
[FR Doc. 2025-21082 Filed 11-24-25; 8:45 am]
BILLING CODE 4191-02-P
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