Privacy Act of 1974; Matching Program

Issuing agencies

Abstract

Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as amended, and the Office of Management and Budget (OMB) Circular No. A- 108, Federal Agency Responsibilities for Review, Reporting, and Publication under the Privacy Act, notice is hereby given of the conduct of the Internal Revenue Service (IRS) Disclosure of Information to Federal, State and Local Agencies (DIFSLA) Computer Matching Program. The Louisiana Department of Health is modifying the Computer Matching Agreement to amend the programs administered, and the Louisiana Department of Children and Families will no longer participate in the DIFSLA Program.

Full Text

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<title>Federal Register, Volume 91 Issue 161 (Friday, August 21, 2026)</title>
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[Federal Register Volume 91, Number 161 (Friday, August 21, 2026)]
[Notices]
[Pages 54439-54440]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-17133]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Privacy Act of 1974; Matching Program

AGENCY: Internal Revenue Service, Department of the Treasury.

ACTION: Notice of a modified matching program.

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SUMMARY: Pursuant to section 552a(e)(12) of the Privacy Act of 1974, as 
amended, and the Office of Management and Budget (OMB) Circular No. A-
108, Federal Agency Responsibilities for Review, Reporting, and 
Publication under the Privacy Act, notice is hereby given of the 
conduct of the Internal Revenue Service (IRS) Disclosure of Information 
to Federal, State and Local Agencies (DIFSLA) Computer Matching 
Program. The Louisiana Department of Health is modifying the Computer 
Matching Agreement to amend the programs administered, and the 
Louisiana Department of Children and Families will no longer 
participate in the DIFSLA Program.

DATES: Comments on this matching notice must be received no later than 
30 days after date of publication in the Federal Register. If no public 
comments are received during the period allowed for comment, the re-
established agreement will be effective September 1, 2026 provided it 
is a minimum of 30 days after the publication date.
    Beginning and ending dates: The matches are conducted on an ongoing 
basis in accordance with the terms of the DIFSLA Computer Matching 
Agreement in effect with each participant as approved by the applicable 
Data Integrity Board(s). The terms of this agreement are expected to 
cover the 18-month period, February 14, 2026, through June 30, 2027. 
Ninety days prior to expiration of the agreement, the parties to the 
agreement may request a 12-month extension in accordance with 5 U.S.C. 
552a(o)(2)(D).

ADDRESSES: Comments may be sent by email to <a href="/cdn-cgi/l/email-protection#57303b332479343a272736173e252479303821"><span class="__cf_email__" data-cfemail="aacdc6ced984c9c7dadacbeac3d8d984cdc5dc">[email&#160;protected]</span></a> or by 
mail to the Internal Revenue Service; Privacy, Governmental Liaison and 
Disclosure ATTN: Natalie Jackels, 1550 American Blvd., East 
Bloomington, MN 55425.

FOR FURTHER INFORMATION CONTACT: General questions may be sent to 
Internal Revenue Service; Privacy, Governmental Liaison and Disclosure; 
ATTN: Natalie Jackels, 1550 American Blvd., East Bloomington, MN 55425.

SUPPLEMENTARY INFORMATION: The notice of the matching program was last 
published on 89 FR 52214 (June 21, 2024). Members of the public 
desiring specific information concerning an ongoing matching activity 
may request a copy of the applicable computer matching agreement at the 
address provided above.

Participating Agencies

    Name of source agency: Department of the Treasury, Internal Revenue 
Service.
    Name of recipient agency: Louisiana Department of Health.
    Authority for conducting the matching program: Public Law 98-369, 
Deficit Reduction Act of 1984, requires the Agency administering 
certain federally assisted benefit programs to conduct income 
verification to ensure proper distribution of benefit payments. The 
records in this match are to be disclosed only for purposes of, and to 
the extent necessary in, determining eligibility for, or the correct 
amount of benefits under, these programs. In accordance with section 
6103(l)(7) of the Internal Revenue Code (IRC), the Secretary shall, 
upon written request, disclose current return information from returns 
with respect to unearned income from the IRS files to any federal, 
state, or local agency administering a program listed below:
    (i) A state program funded under part A of title IV of the Social 
Security Act;
    (ii) Medical assistance provided under a state plan approved under 
title XIX of the Social Security Act, or subsidies provided under 
section 1860D-14 of such Act;
    (iii) Supplemental security income benefits provided under title 
XVI of the Social Security Act, and federally administered 
supplementary payments of the type described in section 1616(a) of such 
Act (including payments pursuant to an agreement entered into under 
section 212(a) of Pub. L. 93-66);
    (iv) Any benefits provided under a state plan approved under title 
I, X, XIV, or XVI of the Social Security Act (as those titles apply to 
Puerto Rico, Guam, and the Virgin Islands);
    (v) Unemployment compensation provided under a state law described 
in section 3304 of the IRC;
    (vi) Assistance provided under the Food and Nutrition Act of 2008;
    (vii) State-administered supplementary payments of the type

[[Page 54440]]

described in section 1616(a) of the Social Security Act (including 
payments pursuant to an agreement entered into under section 212(a) of 
Pub. L. 93-66);
    (viii)(I) Any needs-based pension provided under chapter 15 of 
title 38, United States Code, or under any other law administered by 
the Secretary of Veterans Affairs;
    (viii)(II) parents' dependency and indemnity compensation provided 
under section 1315 of title 38, United States Code;
    (viii)(III) Health-care services furnished under sections 
1710(a)(2)(G), 1710(a)(3), and 1710(b) of such title.
    Purpose(s): The purpose of this program is to prevent or reduce 
fraud and abuse in certain federally assisted benefit programs while 
protecting the privacy interests of the subjects of the match. 
Information is disclosed by the IRS only for the purpose of, and to the 
extent necessary in, determining eligibility for, and/or the correct 
amount of, benefits for individuals applying for or receiving certain 
benefit payments.
    Categories of individuals: Individuals applying for or receiving 
benefits under federal and state administered programs.
    Categories of records: The IRS will provide return information from 
information returns (e.g., Forms 1099-DIV, 1099-INT, and W-2G) filed by 
payers of unearned income in the IRS Information Returns Master File 
(IRMF) (Treasury/IRS 22.061). The recipient Agency will furnish the IRS 
with requests for records in accordance with the current IRS 
Publication 3373, Disclosure of Information to Federal, State, and 
Local Agencies (DIFSLA) Handbook. The Agency may request return 
information from IRS on a monthly basis for new applicants and may 
request information with respect to all beneficiaries once per year. 
The requests from the Agency will include: the Social Security Number 
(SSN) and name control (first four characters of the surname) for each 
individual for whom unearned income information is requested. IRS will 
provide a response record for each individual identified by the Agency. 
The total number of records will be equal to or greater than the number 
of records submitted by the Agency. In some instances, an individual 
may have more than one record on file. When there is a match of an 
individual SSN and name control, IRS will disclose the following to the 
Agency: payee account number; payee name and mailing address; payee 
taxpayer identification number (TIN); payer name and address; payer 
TIN; and income type and amount.

System(s) of Records

    IRS will extract return information with respect to unearned income 
from the Information Returns Master File (IRMF), Treasury/IRS 22.061, 
as published at 80 FR 54081-082 (September 8, 2015), through the DIFSLA 
Computer Matching Program. Department of Veterans Affairs will provide 
to IRS information from the Veterans Benefits Administration--
Compensation, Pension and Education, Rehabilitation Records-VA, 58 VA 
21/22/28, amended and republished in its entirety at 86 FR 61858 
(November 8, 2021); and Veterans Health Administration--Healthcare 
Eligibility Records, Income Verification Records--VA, 89VA10NB, as 
published at 73 FR 26192 (May 8, 2008), and updated at 78 FR 76897 
(December 19, 2013). Social Security Administration will provide to IRS 
information from the Office of Systems Requirements--Supplemental 
Security Income Record and Special Veterans Benefits, 60-0103, last 
fully published at 71 FR 1830 (January 11, 2006), amended at 72 FR 
69723 (December 10, 2007), 83 FR 31250-51 (July 3, 2018), and 83 FR 
54969 (November 1, 2018).

Ryan Law,
Deputy Assistant Secretary for Privacy, Transparency, and Records.
[FR Doc. 2026-17133 Filed 8-20-26; 8:45 am]
BILLING CODE 4830-01-P


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