IRS Sets Rules for Disclosure Under Obamacare

[Duaine]

The IRS Sets Rules for Disclosure Under Obamacare:

IRS Sets Rules for Disclosing Tax Return Info under Health Care Law

 

[RayNY]

For those who just want the rule (actual info to be provided is bold/underlined. Parts 4-7 tell what they can reveal when the information can't be provided for a certain reason, and what those reasons are):

Sec. 301.6103(l)(21)-1 Disclosure of return information to the
Department of Health and Human Services to carry out eligibility
requirements for health insurance affordability programs.

(a) General rule. Pursuant to the provisions of section
6103(l)(21)(A) of the Internal Revenue Code, officers and employees of
the Internal Revenue Service will disclose, upon written request, for
each relevant taxpayer on a single application those items of return
information that are described under section 6103(l)(21)(A) and
paragraphs (a)(1) through (7) of this section, for the reference tax
year, as applicable, to officers, employees, and contractors of the
Department of Health and Human Services. Such information shall be
provided solely for purposes of, and to the extent necessary in,
establishing an individual's eligibility for participation in an
Exchange established under the Patient Protection and Affordable Care
Act, verifying the appropriate amount of any premium tax credit under
section 36B or cost-sharing reduction under section 1402 of the Patient
Protection and Affordable Care Act, or determining eligibility for the
State programs described in section 6103(l)(21)(A).
(1) With respect to each relevant taxpayer for the reference tax
year where the amount of social security benefits not included in gross
income under section 86 of the Internal Revenue Code of that relevant
taxpayer is unavailable:
(i) The aggregate amount of the following items of return
information--
(A) Adjusted gross income, as defined by section 62 of the Internal
Revenue Code;
(B) Any amount excluded from gross income under section 911 of the
Internal Revenue Code; and
(C) Any amount of interest received or accrued by the taxpayer
during the taxable year that is exempt from tax.
(ii) Information indicating that the amount of social security
benefits not included in gross income under section 86 of the Internal
Revenue Code is unavailable.
(2) Adjusted gross income, as defined by section 62 of the Internal
Revenue Code, of a relevant taxpayer for the reference tax year, in
circumstances where the modified adjusted gross income (MAGI), as
defined by section 36B(d)(2)(B) of the Internal Revenue Code, of that
relevant taxpayer is unavailable, as well as information indicating
that the components of MAGI other than adjusted gross income must be
taken into account to determine MAGI;
(3) The amount of social security benefits of the relevant taxpayer
that is included in gross income under section 86 of the Internal
Revenue Code for the reference tax year;
(4) Information indicating that certain return information of a
relevant taxpayer is unavailable for the reference tax year because the
relevant taxpayer jointly filed a U.S. Individual Income Tax Return for
that year with a spouse who is not a relevant taxpayer listed on the
same application;
(5) Information indicating that, although a return for an
individual identified on the application as a relevant taxpayer for the
reference tax year is available, return information is not being
provided because of possible authentication issues with respect to the
identity of the relevant taxpayer;
(6) Information indicating that a relevant taxpayer who is
identified as a dependent for the tax year in which the premium tax
credit under section 36B of the Internal Revenue Code would be claimed,
did not have a filing requirement for the reference tax year based upon
the U.S. Individual Income Tax Return the relevant taxpayer filed for
the reference tax year; and

(7) Information indicating that a relevant taxpayer who received
advance payments of the premium tax credit in the reference tax year
did not file a tax return for the reference tax year reconciling the
advance payments of the premium tax credit with any premium tax credit
under section 36B of the Internal Revenue Code available for that year.
(b) Relevant taxpayer defined. For purposes of paragraph (a) of
this section, a relevant taxpayer is defined to be any individual
listed, by name and social security number, on an application submitted
pursuant to Title I, Subtitle E, of the Patient Protection and
Affordable Care Act, whose income may bear upon a determination of any
advance payment of any premium tax credit under section 36B of the
Internal Revenue Code, cost-sharing reduction under section 1402 of the
Patient Protection and Affordable Care Act, or eligibility for any
program described in section 6103(l)(21)(A) of the Internal Revenue
Code.
(c) Reference tax year defined. For purposes of section
6103(l)(21)(A) of the Internal Revenue Code and this section, the
reference tax year is the first calendar year or, where no return
information is available in that year, the second calendar year, prior
to the submission of an application pursuant to Title I, Subtitle E, of
the Patient Protection and Affordable Care Act.
(d) Effective/applicability date. This section applies to
disclosures to the Department of Health and Human Services on or after
August 14, 2013.