This matrix of how Federal Tax Information (FTI) may be used for purposes of Child Support Enforcement actions includes what information may be disclosed, to whom it may be disclosed and under which limitations and conditions.
Guidance for States with Tribal CSEAs
Current IRS statutes do not allow for disclosure of Federal tax information (FTI) to Tribal child support enforcement agencies. The findings for re-disclosing FTI will no longer be held in abeyance. The Office of Safeguards is requiring states to remediate the unauthorized disclosure to tribal entities and stop sharing FTI without proper authority.
While there is currently language being proposed that would redefine a state child support agency to include tribal entities, there is no definitive date that this change may possibly make it to a legislative update. In the interim, OCSE and Safeguards are working to find alternatives that would allow tribal entities to continue their child support enforcement efforts either without FTI or as a contractor of the state agency.
At this time, Safeguards is requesting no further filings of Safeguard Security Reports, Corrective Action Plans or 45 Day Notifications by tribal entities. Safeguards recommends that tribal agencies continue to remediate findings in their CAPs to enhance the security of all data in their possession.
As new information becomes available it will be shared with all child support agencies, including tribal partners.