GN 03314: Disclosure to State and Local Agencies and Tribal Authorities
TN 2 (01-17)
A. Disclosure policy
State Unemployment Insurance (UI) Compensation programs (hereinafter referred to as UI programs) provide unemployment benefits to eligible workers who are unemployed and meet eligibility requirements of State law. We may disclose certain non-tax return information, including verification of Social Security Numbers (SSN), to State agencies that administer UI programs. Disclosure is permissible under the health maintenance and income maintenance routine use cited in a number of our systems of records, including, but not limited to the following:
60-0058—Master Files of SSN Holders and SSN Applications System;
60-0090—Master Beneficiary Record; and
60-0269—Prisoner Updated Processing System.
We may also disclose relevant certain tax return information covered by the Earnings Recording and Self-Employment Income System (60-0059) system of record, to State agencies that administer UI programs pursuant to Section 6103(l)(7) of the Internal Revenue Code.
For information on the verification of SSNs, see GN 03325.003. For information on disclosing tax return information, see GN 03314.002 and GN 03320.015.
B. Procedure for handling requests
State agencies that administer UI programs receive certain tax return and non-tax return information from us primarily through electronic data exchanges, as authorized under data exchange agreements with us. Consult the regional office Data Exchange Coordinator or Privacy Act Coordinator to determine if we have a data exchange in effect with a particular State agency for its administration of UI programs. For more information regarding the handling of requests from State and local agencies, see GN 03314.001E.