Privacy Act of 1974; Matching Program, 42052-42054 [2023-13846]
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42052
Federal Register / Vol. 88, No. 124 / Thursday, June 29, 2023 / Notices
VA 22042–5113, ATTN: Ms. Dhara
Trivedi, or call 703–681–8984.
SUPPLEMENTARY INFORMATION:
Title; Associated Form; and OMB
Number: Navy Health Care Records
System Forms; OMB Control Number
0703–BMFM.
Needs and Uses: The Navy uses the
medical forms to document treatment
and deliver care to patients who receive
or have received care at one or more
Department of Defense (DoD) medical
treatment facilities (MTFs). The
submitted Navy Medicine forms
facilitate healthcare operations and
ensure optimal medical readiness. In
addition, the Navy Medicine forms are
used for the initiation and processing,
including litigation, of affirmative
claims against potential third party
payers.
Affected Public: Individuals or
households.
Annual Burden Hours: 50,891.
Number of Respondents: 563,054.
Responses per Respondent: 1.
Annual Responses: 563,054.
Average Burden per Response: 5.42
minutes.
Frequency: On occasion.
Dated: June 22, 2023.
Aaron T. Siegel,
Alternate OSD Federal Register Liaison
Officer, Department of Defense.
[FR Doc. 2023–13809 Filed 6–28–23; 8:45 am]
BILLING CODE 5001–06–P
DEPARTMENT OF EDUCATION
[Docket ID ED–2020–FSA–0145]
Privacy Act of 1974; Matching Program
Federal Student Aid, U.S.
Department of Education.
ACTION: Notice of a new matching
program.
AGENCY:
This document provides
notice of a new matching program
between the between the U.S.
Department of Education (ED or
Department), as the recipient agency,
and the U.S. Department of the Treasury
(Treasury), Internal Revenue Service
(IRS) as the source agency.
DATES: The period of this matching
program is estimated to cover the 18month period from July 21, 2023
through January 20, 2025. However, the
matching program will become
applicable at the later of the following
two dates: July 21, 2023, or 30 days after
the publication of this notice, on June
29, 2023, unless comments have been
received from interested members of the
public requiring modification and
republication of the notice. The
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SUMMARY:
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matching program will continue for 18
months after the applicable date and
may be extended for up to an additional
12 months, if the Data Integrity Boards
(DIBs) of ED and Treasury determine
that the conditions specified in 5 U.S.C.
552a(o)(2)(D) have been met.
ADDRESSES: Comments must be
submitted via the Federal eRulemaking
Portal at regulations.gov. However, if
you require an accommodation or
cannot otherwise submit your
comments via regulations.gov, please
contact the program contact person
listed under FOR FURTHER INFORMATION
CONTACT. The Department will not
accept comments submitted by fax or by
email, or comments submitted after the
comment period. To ensure that the
Department does not receive duplicate
copies, please submit your comments
only once. In addition, please include
the Docket ID at the top of your
comments.
D Federal eRulemaking Portal: Go to
www.regulations.gov to submit your
comments electronically. Information
on using Regulations.gov, including
instructions for accessing agency
documents, submitting comments, and
viewing the docket, is available on the
site under the ‘‘FAQ’’ tab.
Privacy Note: The Department’s
policy is generally to make comments
received from members of the public
available for public viewing in their
entirety on the Federal eRulemaking
Portal at https://www.regulations.gov.
Therefore, commenters should include
in their comments only information
about themselves that they wish to make
publicly available.
FOR FURTHER INFORMATION CONTACT:
Zelma Barrett, Program and Budget
Analyst, U.S. Department of Education,
Federal Student Aid, Washington, DC
20202. Telephone: (202) 377–4308.
If you use a telecommunications
device for the deaf (TDD) or a text
telephone (TTY), you may call the
Federal Relay Service (FRS), toll free, at
1–800–877–8339.
SUPPLEMENTARY INFORMATION: Pursuant
to the Privacy Act of 1974, as amended
by the Computer Matching and Privacy
Protection Act of 1988 and the
Computer Matching and Privacy
Protection Amendments of 1990
(Privacy Act) (5 U.S.C. 552a), and Office
of Management and Budget (OMB)
guidance on the conduct of matching
programs, notice is hereby given of the
establishment of a matching program
between the U.S. Department of
Education, as the recipient agency, and
the U.S. Department of the Treasury,
Internal Revenue Service, as the source
agency, under the authority of the
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Fostering Undergraduate Talent by
Unlocking Resources for Education Act
(FUTURE Act), Public Law 116–91, 133
Stat. 1189–1197 (2019), as amended by
the Coronavirus Aid, Relief, and
Economic Security Act (CARES Act),
Public Law 116–136, 134 Stat. 281–615
(2020), and the FAFSA Simplification
Act, title VII of division FF of Public
Law 116–260, 134 Stat. 3137–3201
(2020) (which is part of the
Consolidated Appropriations Act, 2021),
as amended by the FAFSA
Simplification Act Technical
Corrections Act, division R of Public
Law 117–103, 136 Stat. 819–821 (2022)
(which is part of the Consolidated
Appropriations Act, 2022).
The FUTURE Act amended section
6103(l)(13) of the Internal Revenue Code
(IRC) to authorize the IRS to disclose to
ED certain Federal tax information (FTI)
of an individual, upon approval being
provided by the individual to ED, for
the purpose of determining eligibility
for, or repayment of obligations under,
Income-Driven Repayment (IDR) plans
under title IV of the Higher Education
Act of 1965, as amended (HEA)(20
U.S.C. 1070 et seq.), with respect to
loans under part D of title IV of the
HEA; and determining eligibility for,
and the amount of, Federal student
financial aid under a program
authorized under subpart 1 of part A,
part C, or part D of title IV of the HEA.
The FTI that the IRS discloses to ED
under sections 6103(l)(13)(A) and (C) of
the IRC may also be used by ED for the
purposes of: (a) reducing the net cost of
improper payments: (i) under IDR plans
and (ii) relating to awards of Federal
student financial aid under a program
authorized under subpart 1 of part A,
part C, or part D of the HEA; (b)
oversight by ED’s Office of Inspector
General (OIG) as authorized by chapter
4 of title 5 of the United States Code,
except for the purpose of conducting
criminal investigations or prosecutions;
and (c) conducting analyses and
forecasts for estimating costs related to:
(i) IDR plans and (ii) awards of Federal
student financial aid under a program
authorized under subpart 1 of part A,
part C, or part D of the HEA as set forth
in section 6103(l)(13)(D) of the IRC. The
FTI will not duplicated or redisclosed
for these uses. However, the FTI may be
redisclosed by ED, with the written
consent of the taxpayer with respect to
whom the FTI relates, in accordance
with section 6103(l)(13)(D)(iii) of the
IRC, solely for use in the application,
award, and administration of financial
aid awarded by the Federal government
or certain persons described in sections
6103(l)(13)(D)(iii)(I)–(III) of the IRC to an
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Federal Register / Vol. 88, No. 124 / Thursday, June 29, 2023 / Notices
institution of higher education
participating in a program under
subpart 1 of part A, part C, or part D of
title IV of the HEA, a State higher
education agency, or a scholarship
organization which is an entity
designated by the Secretary of ED prior
to December 19, 2019 under section
483(a)(3)(E) of the HEA.
In accordance with the Privacy Act,
OMB ‘‘Final Guidance Interpreting the
Provisions of Public Law 100–503, the
Computer Matching and Privacy
Protection Act of 1988,’’ published in
the Federal Register on June 19, 1989
(54 FR 25818–25829), and OMB Circular
No. A–108, notice is hereby provided of
the establishment of a matching
program between the IRS and ED
pursuant to which the IRS will disclose
to ED certain FTI of an individual, upon
approval being provided by the
individual to ED, for the purpose of
determining eligibility for, or repayment
obligations under, IDR plans under title
IV of the HEA with respect to loans
under part D of title IV of the HEA; and
determining eligibility for, and amount
of, Federal student financial aid under
a program authorized under subpart 1 of
part A, part C, or part D of title IV of
the HEA.
The FTI that the IRS discloses to ED
under sections 6103(l)(13)(A) and (C) of
the IRC may also be used by ED for the
purposes of: (a) reducing the net cost of
improper payments: (i) under IDR plans
and (ii) relating to awards of Federal
student financial aid under a program
authorized under subpart 1 of part A,
part C, or part D of the HEA; (b)
oversight by ED’s OIG as authorized by
chapter 4 of title 5 of the United States
Code, except for the purpose of
conducting criminal investigations or
prosecutions; and (c) conducting
analyses and forecasts for estimating
costs related to: (i) IDR plans and (ii)
awards of Federal student financial aid
under a program authorized under
subpart 1 of part A, part C, or part D of
the HEA, as set forth in section
6103(l)(13)(D) of the IRC. The FTI will
not duplicated or redisclosed for these
uses.
PARTICIPATING AGENCIES:
ED and IRS.
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AUTHORITY FOR CONDUCTING THE MATCHING
PROGRAM:
This matching program is authorized
by the FUTURE Act, as amended. The
FUTURE Act amended section
6103(l)(13) of the IRC to authorize the
IRS to disclose to ED certain FTI for the
purposes set forth in the SUPPLEMENTARY
INFORMATION section of this Notice
provided certain conditions are
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17:21 Jun 28, 2023
Jkt 259001
satisfied. In addition, 5 U.S.C. 552a(b)(3)
provides authority for the IRS to
disclose Privacy Act-protected records
to ED pursuant to a published routine
use in an applicable system of records
notice for a purpose that is compatible
with the purposes for which the IRS
collected the records. Further, ED is
authorized to participate in the
matching program pursuant to the HEA,
including sections 483 and 494(a) and
(b) of the HEA (20 U.S.C. 1090 and
1098h(a) and (b)) and the FUTURE Act.
PURPOSE(S):
The purpose of this matching program
between the IRS and ED is for the IRS
to disclose to ED certain FTI of an
individual, upon approval being
provided by the individual to ED, for
determining eligibility for, or repayment
obligations under, IDR plans under title
IV of the HEA with respect to loans
under part D of title IV of the HEA; and
determining eligibility for, and amount
of, Federal student financial aid under
a program authorized under subpart 1 of
part A, part C, or part D of title IV of
the HEA.
The FTI that the IRS discloses to ED
under sections 6103(l)(13)(A) and (C) of
the IRC may also be used by ED for the
purposes of: (a) reducing the net cost of
improper payments: (i) under IDR plans
and (ii) relating to awards of Federal
student financial aid under a program
authorized under subpart 1 of part A,
part C, or part D of the HEA; (b)
oversight by ED’s OIG as authorized by
chapter 4 of title 5 of the United States
Code, except for the purpose of
conducting criminal investigations or
prosecutions; and (c) conducting
analyses and forecasts for estimating
costs related to: (i) IDR plans and (ii)
awards of Federal student financial aid
under a program authorized under
subpart 1 of part A, part C, or part D of
the HEA, as set forth in section
6103(l)(13)(D) of the IRC. The FTI will
not be duplicated or redisclosed for
these uses.
The FTI information that ED will
obtain as a result of this matching
program effectuates the purpose of the
HEA because it provides an efficient
and comprehensive match to determine
eligibility for, and the amount of,
Federal student financial aid under a
program authorized under subpart 1 of
part A, part C, or part D of title IV of
the HEA, and eligibility for, or
repayment obligations under, IDR plans
for loans under the Federal Direct Loan
Program.
CATEGORIES OF INDIVIDUALS:
This matching program covers
students (including a student’s spouse
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42053
for an independent student and a
student’s parent(s) for dependent
student) who apply for Federal student
financial assistance under title IV of the
HEA through the Free Application for
Federal Student Aid (FAFSA®) and
borrowers (including spouses of
borrowers who are independent
students) who have had a loan
disbursed and are fully responsible to
pay the loan and interest back to the
loan holder under applicable Federal
student loan programs administered
under the authority of title IV of the
HEA, or who have such a loan written
off due to default. This matching
program also includes as a ‘‘borrower’’
an individual who is responsible for
completing a service obligation and fails
to complete the service obligation in
exchange for having received a grant
under the Teacher Education Assistance
for College and Higher Education
(TEACH) Grant Program authorized
under subpart 9 of part A of title IV of
the HEA.
CATEGORIES OF RECORDS:
This matching program covers the
following categories of records:
(1) An applicant’s information
submitted to ED to determine the
applicant’s eligibility for Federal
student financial assistance under a
program authorized under subpart 1 of
part A, part C, or part D of title IV of
the HEA;
(2) A borrower’s information
submitted to ED to determine the
borrower’s eligibility for, or repayment
obligations under, IDR plans under title
IV of the HEA with respect to loans
under part D of title IV of the HEA;
(3) An applicant’s approval and
consent submitted to ED to process an
application for determining eligibility
for Federal student financial assistance
under a program authorized under
subpart 1 of part A, part C, or part D of
aid under title IV of the HEA;
(4) A borrower’s approval and consent
submitted to ED to process an
application for determining eligibility
for, or repayment obligations under, IDR
plans under title IV of the HEA with
respect to loans under part D of title IV
of the HEA; and
(5) FTI on individuals from the IRS’
Customer Account Data Engine (CADE)
Individual Master File.
More specifically, ED will transmit
the following specific data elements to
the IRS under the matching program:
(1) Social Security Number (SSN)/
Taxpayer Identification Number (TIN);
(2) Tax year for which FTI is required;
(3) Last name;
(4) Date of birth (DOB);
(5) Unique identifier; and
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42054
Federal Register / Vol. 88, No. 124 / Thursday, June 29, 2023 / Notices
(6) Date/time stamp of the
individual’s approval for use of FTI in
determining eligibility by ED.
In addition, in response to a valid
request submitted by ED to the IRS
pursuant to section 6103(l)(13)(A) of the
IRC (IDR request) that matches a tax
record for the requested SSN/TIN and
tax year, the IRS will return the
following specific data elements to ED:
(1) SSN/TIN (provided in the request);
(2) Tax year (associated with FTI
provided);
(3) Last name;
(4) Filing status code;
(5) Adjusted gross income (AGI)
amount;
(6) Total number of exemptions; and
(7) Total number of dependents.
Further, in response to a valid request
submitted by ED to the IRS pursuant to
section 6103(l)(13)(C) of the IRC
(FAFSA request) that matches a tax
record for the requested SSN/TIN and
tax year, the IRS will return the
following specific data elements to ED:
(1) SSN/TIN (provided in the request);
(2) Tax year (provided in the request);
(3) Last name (provided in the
request);
(4) Filing status code;
(5) AGI amount;
(6) Total number of exemptions;
(7) Total number of dependents;
(8) Income earned from work (sum of
wages, farm income, Schedule C
income);
(9) Total amount of income tax paid;
(10) Total allowable education credits;
(11) Sum of untaxed IRA
contributions and other payments to
qualified plans;
(12) Total amount of untaxed IRA
distributions;
(13) Tax exempt interest;
(14) Sum of untaxed pensions and
annuities;
(15) Net profit/loss from Schedule C;
and
(16) Indicator of filing for Schedules
A, B, D, E, F, and H.
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SYSTEM(S) OF RECORDS:
ED will disclose, with written
consent, to the IRS information under
this matching program from ED’s
systems of records notice entitled
‘‘FUTURE Act System (FAS)’’ (18–11–
23), which will be published in the
Federal Register.
The IRS will disclose to ED FTI under
this matching program from the IRS’s
system of records notice entitled
‘‘Customer Account Data Engine (CADE)
Individual Master File (IMF)—Treasury/
IRS’’ (Treasury/IRS 24.030), published
in the Federal Register on September 8,
2015 (80 FR 54082–54083).
Accessible Format: On request to the
program contact person listed under FOR
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17:21 Jun 28, 2023
Jkt 259001
FURTHER INFORMATION CONTACT,
individuals with disabilities can obtain
this document in an accessible format.
The Department will provide the
requestor with an accessible format that
may include Rich Text Format (RTF) or
text format (txt), a thumb drive, an MP3
file, braille, large print, audiotape, or
compact disc, or other accessible format.
Electronic Access to This Document:
The official version of this document is
the document published in the Federal
Register. You may access the official
edition of the Federal Register and the
Code of Federal Regulations at
www.govinfo.gov. At this site you can
view this document, as well as all other
documents of this Department
published in the Federal Register, in
text or Portable Document Format
(PDF). To use PDF you must have
Adobe Acrobat Reader, which is
available free at the site.
You may also access documents of the
Department published in the Federal
Register by using the article search
feature at www.federalregister.gov.
Specifically, through the advanced
search feature at this site, you can limit
your search to documents published by
the Department.
Richard Cordray,
Chief Operating Officer, Federal Student Aid.
[FR Doc. 2023–13846 Filed 6–28–23; 8:45 am]
BILLING CODE 4000–01–P
DEPARTMENT OF EDUCATION
[Docket No.: ED–2023–SCC–0115]
Agency Information Collection
Activities; Submission to the Office of
Management and Budget for Review
and Approval; Comment Request;
National Assessment of Educational
Progress (NAEP) 2024 Amendment #2
National Center for Education
Statistics (NCES), Department of
Education (ED).
ACTION: Notice.
AGENCY:
In accordance with the
Paperwork Reduction Act (PRA) of
1995, the Department is proposing a
revision of a currently approved
information collection request (ICR).
DATES: Interested persons are invited to
submit comments on or before July 31,
2023.
ADDRESSES: Written comments and
recommendations for proposed
information collection requests should
be submitted within 30 days of
publication of this notice. Click on this
link www.reginfo.gov/public/do/
PRAMain to access the site. Find this
information collection request (ICR) by
SUMMARY:
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Fmt 4703
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selecting ‘‘Department of Education’’
under ‘‘Currently Under Review,’’ then
check the ‘‘Only Show ICR for Public
Comment’’ checkbox. Reginfo.gov
provides two links to view documents
related to this information collection
request. Information collection forms
and instructions may be found by
clicking on the ‘‘View Information
Collection (IC) List’’ link. Supporting
statements and other supporting
documentation may be found by
clicking on the ‘‘View Supporting
Statement and Other Documents’’ link.
FOR FURTHER INFORMATION CONTACT: For
specific questions related to collection
activities, please contact Carrie Clarady,
202–245–6347.
SUPPLEMENTARY INFORMATION: The
Department is especially interested in
public comment addressing the
following issues: (1) is this collection
necessary to the proper functions of the
Department; (2) will this information be
processed and used in a timely manner;
(3) is the estimate of burden accurate;
(4) how might the Department enhance
the quality, utility, and clarity of the
information to be collected; and (5) how
might the Department minimize the
burden of this collection on the
respondents, including through the use
of information technology. Please note
that written comments received in
response to this notice will be
considered public records.
Title of Collection: National
Assessment of Educational Progress
(NAEP) 2024 Amendment #2.
OMB Control Number: 1850–0928.
Type of Review: A revision of a
currently approved ICR.
Respondents/Affected Public:
Individuals and households.
Total Estimated Number of Annual
Responses: 866,587.
Total Estimated Number of Annual
Burden Hours: 486,305.
Abstract: The National Assessment of
Educational Progress (NAEP),
conducted by the National Center for
Education Statistics (NCES), is a
federally authorized survey of student
achievement at grades 4, 8, and 12 in
various subject areas, such as
mathematics, reading, writing, science,
U.S. history, civics, geography,
economics, technology, and engineering
literacy (TEL), and the arts. The
National Assessment of Educational
Progress Authorization Act (Pub. L.
107–279 title III, section 303) requires
the assessment to collect data on
specified student groups and
characteristics, including information
organized by race/ethnicity, gender,
socio-economic status, disability, and
limited English proficiency. It requires
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]]>Agencies
[Federal Register Volume 88, Number 124 (Thursday, June 29, 2023)]
[Notices]
[Pages 42052-42054]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-13846]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF EDUCATION
[Docket ID ED-2020-FSA-0145]
Privacy Act of 1974; Matching Program
AGENCY: Federal Student Aid, U.S. Department of Education.
ACTION: Notice of a new matching program.
-----------------------------------------------------------------------
SUMMARY: This document provides notice of a new matching program
between the between the U.S. Department of Education (ED or
Department), as the recipient agency, and the U.S. Department of the
Treasury (Treasury), Internal Revenue Service (IRS) as the source
agency.
DATES: The period of this matching program is estimated to cover the
18-month period from July 21, 2023 through January 20, 2025. However,
the matching program will become applicable at the later of the
following two dates: July 21, 2023, or 30 days after the publication of
this notice, on June 29, 2023, unless comments have been received from
interested members of the public requiring modification and
republication of the notice. The matching program will continue for 18
months after the applicable date and may be extended for up to an
additional 12 months, if the Data Integrity Boards (DIBs) of ED and
Treasury determine that the conditions specified in 5 U.S.C.
552a(o)(2)(D) have been met.
ADDRESSES: Comments must be submitted via the Federal eRulemaking
Portal at regulations.gov. However, if you require an accommodation or
cannot otherwise submit your comments via regulations.gov, please
contact the program contact person listed under FOR FURTHER INFORMATION
CONTACT. The Department will not accept comments submitted by fax or by
email, or comments submitted after the comment period. To ensure that
the Department does not receive duplicate copies, please submit your
comments only once. In addition, please include the Docket ID at the
top of your comments.
[ssquf] Federal eRulemaking Portal: Go to www.regulations.gov to
submit your comments electronically. Information on using
Regulations.gov, including instructions for accessing agency documents,
submitting comments, and viewing the docket, is available on the site
under the ``FAQ'' tab.
Privacy Note: The Department's policy is generally to make comments
received from members of the public available for public viewing in
their entirety on the Federal eRulemaking Portal at https://www.regulations.gov. Therefore, commenters should include in their
comments only information about themselves that they wish to make
publicly available.
FOR FURTHER INFORMATION CONTACT: Zelma Barrett, Program and Budget
Analyst, U.S. Department of Education, Federal Student Aid, Washington,
DC 20202. Telephone: (202) 377-4308.
If you use a telecommunications device for the deaf (TDD) or a text
telephone (TTY), you may call the Federal Relay Service (FRS), toll
free, at 1-800-877-8339.
SUPPLEMENTARY INFORMATION: Pursuant to the Privacy Act of 1974, as
amended by the Computer Matching and Privacy Protection Act of 1988 and
the Computer Matching and Privacy Protection Amendments of 1990
(Privacy Act) (5 U.S.C. 552a), and Office of Management and Budget
(OMB) guidance on the conduct of matching programs, notice is hereby
given of the establishment of a matching program between the U.S.
Department of Education, as the recipient agency, and the U.S.
Department of the Treasury, Internal Revenue Service, as the source
agency, under the authority of the Fostering Undergraduate Talent by
Unlocking Resources for Education Act (FUTURE Act), Public Law 116-91,
133 Stat. 1189-1197 (2019), as amended by the Coronavirus Aid, Relief,
and Economic Security Act (CARES Act), Public Law 116-136, 134 Stat.
281-615 (2020), and the FAFSA Simplification Act, title VII of division
FF of Public Law 116-260, 134 Stat. 3137-3201 (2020) (which is part of
the Consolidated Appropriations Act, 2021), as amended by the FAFSA
Simplification Act Technical Corrections Act, division R of Public Law
117-103, 136 Stat. 819-821 (2022) (which is part of the Consolidated
Appropriations Act, 2022).
The FUTURE Act amended section 6103(l)(13) of the Internal Revenue
Code (IRC) to authorize the IRS to disclose to ED certain Federal tax
information (FTI) of an individual, upon approval being provided by the
individual to ED, for the purpose of determining eligibility for, or
repayment of obligations under, Income-Driven Repayment (IDR) plans
under title IV of the Higher Education Act of 1965, as amended (HEA)(20
U.S.C. 1070 et seq.), with respect to loans under part D of title IV of
the HEA; and determining eligibility for, and the amount of, Federal
student financial aid under a program authorized under subpart 1 of
part A, part C, or part D of title IV of the HEA. The FTI that the IRS
discloses to ED under sections 6103(l)(13)(A) and (C) of the IRC may
also be used by ED for the purposes of: (a) reducing the net cost of
improper payments: (i) under IDR plans and (ii) relating to awards of
Federal student financial aid under a program authorized under subpart
1 of part A, part C, or part D of the HEA; (b) oversight by ED's Office
of Inspector General (OIG) as authorized by chapter 4 of title 5 of the
United States Code, except for the purpose of conducting criminal
investigations or prosecutions; and (c) conducting analyses and
forecasts for estimating costs related to: (i) IDR plans and (ii)
awards of Federal student financial aid under a program authorized
under subpart 1 of part A, part C, or part D of the HEA as set forth in
section 6103(l)(13)(D) of the IRC. The FTI will not duplicated or
redisclosed for these uses. However, the FTI may be redisclosed by ED,
with the written consent of the taxpayer with respect to whom the FTI
relates, in accordance with section 6103(l)(13)(D)(iii) of the IRC,
solely for use in the application, award, and administration of
financial aid awarded by the Federal government or certain persons
described in sections 6103(l)(13)(D)(iii)(I)-(III) of the IRC to an
[[Page 42053]]
institution of higher education participating in a program under
subpart 1 of part A, part C, or part D of title IV of the HEA, a State
higher education agency, or a scholarship organization which is an
entity designated by the Secretary of ED prior to December 19, 2019
under section 483(a)(3)(E) of the HEA.
In accordance with the Privacy Act, OMB ``Final Guidance
Interpreting the Provisions of Public Law 100-503, the Computer
Matching and Privacy Protection Act of 1988,'' published in the Federal
Register on June 19, 1989 (54 FR 25818-25829), and OMB Circular No. A-
108, notice is hereby provided of the establishment of a matching
program between the IRS and ED pursuant to which the IRS will disclose
to ED certain FTI of an individual, upon approval being provided by the
individual to ED, for the purpose of determining eligibility for, or
repayment obligations under, IDR plans under title IV of the HEA with
respect to loans under part D of title IV of the HEA; and determining
eligibility for, and amount of, Federal student financial aid under a
program authorized under subpart 1 of part A, part C, or part D of
title IV of the HEA.
The FTI that the IRS discloses to ED under sections 6103(l)(13)(A)
and (C) of the IRC may also be used by ED for the purposes of: (a)
reducing the net cost of improper payments: (i) under IDR plans and
(ii) relating to awards of Federal student financial aid under a
program authorized under subpart 1 of part A, part C, or part D of the
HEA; (b) oversight by ED's OIG as authorized by chapter 4 of title 5 of
the United States Code, except for the purpose of conducting criminal
investigations or prosecutions; and (c) conducting analyses and
forecasts for estimating costs related to: (i) IDR plans and (ii)
awards of Federal student financial aid under a program authorized
under subpart 1 of part A, part C, or part D of the HEA, as set forth
in section 6103(l)(13)(D) of the IRC. The FTI will not duplicated or
redisclosed for these uses.
PARTICIPATING AGENCIES:
ED and IRS.
AUTHORITY FOR CONDUCTING THE MATCHING PROGRAM:
This matching program is authorized by the FUTURE Act, as amended.
The FUTURE Act amended section 6103(l)(13) of the IRC to authorize the
IRS to disclose to ED certain FTI for the purposes set forth in the
SUPPLEMENTARY INFORMATION section of this Notice provided certain
conditions are satisfied. In addition, 5 U.S.C. 552a(b)(3) provides
authority for the IRS to disclose Privacy Act-protected records to ED
pursuant to a published routine use in an applicable system of records
notice for a purpose that is compatible with the purposes for which the
IRS collected the records. Further, ED is authorized to participate in
the matching program pursuant to the HEA, including sections 483 and
494(a) and (b) of the HEA (20 U.S.C. 1090 and 1098h(a) and (b)) and the
FUTURE Act.
PURPOSE(S):
The purpose of this matching program between the IRS and ED is for
the IRS to disclose to ED certain FTI of an individual, upon approval
being provided by the individual to ED, for determining eligibility
for, or repayment obligations under, IDR plans under title IV of the
HEA with respect to loans under part D of title IV of the HEA; and
determining eligibility for, and amount of, Federal student financial
aid under a program authorized under subpart 1 of part A, part C, or
part D of title IV of the HEA.
The FTI that the IRS discloses to ED under sections 6103(l)(13)(A)
and (C) of the IRC may also be used by ED for the purposes of: (a)
reducing the net cost of improper payments: (i) under IDR plans and
(ii) relating to awards of Federal student financial aid under a
program authorized under subpart 1 of part A, part C, or part D of the
HEA; (b) oversight by ED's OIG as authorized by chapter 4 of title 5 of
the United States Code, except for the purpose of conducting criminal
investigations or prosecutions; and (c) conducting analyses and
forecasts for estimating costs related to: (i) IDR plans and (ii)
awards of Federal student financial aid under a program authorized
under subpart 1 of part A, part C, or part D of the HEA, as set forth
in section 6103(l)(13)(D) of the IRC. The FTI will not be duplicated or
redisclosed for these uses.
The FTI information that ED will obtain as a result of this
matching program effectuates the purpose of the HEA because it provides
an efficient and comprehensive match to determine eligibility for, and
the amount of, Federal student financial aid under a program authorized
under subpart 1 of part A, part C, or part D of title IV of the HEA,
and eligibility for, or repayment obligations under, IDR plans for
loans under the Federal Direct Loan Program.
CATEGORIES OF INDIVIDUALS:
This matching program covers students (including a student's spouse
for an independent student and a student's parent(s) for dependent
student) who apply for Federal student financial assistance under title
IV of the HEA through the Free Application for Federal Student Aid
(FAFSA[supreg]) and borrowers (including spouses of borrowers who are
independent students) who have had a loan disbursed and are fully
responsible to pay the loan and interest back to the loan holder under
applicable Federal student loan programs administered under the
authority of title IV of the HEA, or who have such a loan written off
due to default. This matching program also includes as a ``borrower''
an individual who is responsible for completing a service obligation
and fails to complete the service obligation in exchange for having
received a grant under the Teacher Education Assistance for College and
Higher Education (TEACH) Grant Program authorized under subpart 9 of
part A of title IV of the HEA.
CATEGORIES OF RECORDS:
This matching program covers the following categories of records:
(1) An applicant's information submitted to ED to determine the
applicant's eligibility for Federal student financial assistance under
a program authorized under subpart 1 of part A, part C, or part D of
title IV of the HEA;
(2) A borrower's information submitted to ED to determine the
borrower's eligibility for, or repayment obligations under, IDR plans
under title IV of the HEA with respect to loans under part D of title
IV of the HEA;
(3) An applicant's approval and consent submitted to ED to process
an application for determining eligibility for Federal student
financial assistance under a program authorized under subpart 1 of part
A, part C, or part D of aid under title IV of the HEA;
(4) A borrower's approval and consent submitted to ED to process an
application for determining eligibility for, or repayment obligations
under, IDR plans under title IV of the HEA with respect to loans under
part D of title IV of the HEA; and
(5) FTI on individuals from the IRS' Customer Account Data Engine
(CADE) Individual Master File.
More specifically, ED will transmit the following specific data
elements to the IRS under the matching program:
(1) Social Security Number (SSN)/Taxpayer Identification Number
(TIN);
(2) Tax year for which FTI is required;
(3) Last name;
(4) Date of birth (DOB);
(5) Unique identifier; and
[[Page 42054]]
(6) Date/time stamp of the individual's approval for use of FTI in
determining eligibility by ED.
In addition, in response to a valid request submitted by ED to the
IRS pursuant to section 6103(l)(13)(A) of the IRC (IDR request) that
matches a tax record for the requested SSN/TIN and tax year, the IRS
will return the following specific data elements to ED:
(1) SSN/TIN (provided in the request);
(2) Tax year (associated with FTI provided);
(3) Last name;
(4) Filing status code;
(5) Adjusted gross income (AGI) amount;
(6) Total number of exemptions; and
(7) Total number of dependents.
Further, in response to a valid request submitted by ED to the IRS
pursuant to section 6103(l)(13)(C) of the IRC (FAFSA request) that
matches a tax record for the requested SSN/TIN and tax year, the IRS
will return the following specific data elements to ED:
(1) SSN/TIN (provided in the request);
(2) Tax year (provided in the request);
(3) Last name (provided in the request);
(4) Filing status code;
(5) AGI amount;
(6) Total number of exemptions;
(7) Total number of dependents;
(8) Income earned from work (sum of wages, farm income, Schedule C
income);
(9) Total amount of income tax paid;
(10) Total allowable education credits;
(11) Sum of untaxed IRA contributions and other payments to
qualified plans;
(12) Total amount of untaxed IRA distributions;
(13) Tax exempt interest;
(14) Sum of untaxed pensions and annuities;
(15) Net profit/loss from Schedule C; and
(16) Indicator of filing for Schedules A, B, D, E, F, and H.
SYSTEM(S) OF RECORDS:
ED will disclose, with written consent, to the IRS information
under this matching program from ED's systems of records notice
entitled ``FUTURE Act System (FAS)'' (18-11-23), which will be
published in the Federal Register.
The IRS will disclose to ED FTI under this matching program from
the IRS's system of records notice entitled ``Customer Account Data
Engine (CADE) Individual Master File (IMF)--Treasury/IRS'' (Treasury/
IRS 24.030), published in the Federal Register on September 8, 2015 (80
FR 54082-54083).
Accessible Format: On request to the program contact person listed
under FOR FURTHER INFORMATION CONTACT, individuals with disabilities
can obtain this document in an accessible format. The Department will
provide the requestor with an accessible format that may include Rich
Text Format (RTF) or text format (txt), a thumb drive, an MP3 file,
braille, large print, audiotape, or compact disc, or other accessible
format.
Electronic Access to This Document: The official version of this
document is the document published in the Federal Register. You may
access the official edition of the Federal Register and the Code of
Federal Regulations at www.govinfo.gov. At this site you can view this
document, as well as all other documents of this Department published
in the Federal Register, in text or Portable Document Format (PDF). To
use PDF you must have Adobe Acrobat Reader, which is available free at
the site.
You may also access documents of the Department published in the
Federal Register by using the article search feature at
www.federalregister.gov. Specifically, through the advanced search
feature at this site, you can limit your search to documents published
by the Department.
Richard Cordray,
Chief Operating Officer, Federal Student Aid.
[FR Doc. 2023-13846 Filed 6-28-23; 8:45 am]
BILLING CODE 4000-01-P
