Information contained in federal income tax returns is confidential and may not be disclosed except as authorized by law.
The federal Internal Revenue Service and Social Security Administration may disclose certain information about taxpayers (Social Security number, address, income, etc.) to state and local child support enforcement agencies. State and local child support enforcement agencies may not use or redisclose federal tax information for purposes not related to the child support enforcement program.
The federal Internal Revenue Service and Social Security Administration may disclose information regarding a taxpayer’s reported income to state and local social services agencies to determine an individual’s eligibility or benefits under the Temporary Assistance for Needy Families, Supplemental Nutrition Assistance Program, or Medicaid programs. State and local child social services agencies may not use or redisclose federal tax information for purposes not directly related to the administration of these programs.