Exchange of Federal Tax Information With State Tax Agencies
Active
- Assistance listing
- 21.004
- Agency
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Internal Revenue Service
Department of the Treasury
- Grant awards
- Not on record
Program facts
- Eligible applicants
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- State
- Beneficiaries
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- U.S. Territories
- Treasury account
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- 20-0912-0-1-803
- More information
Program details come from SAM.gov Assistance Listings. Updated .
About this program
The Internal Revenue Service within the Department of the Treasury operates CFDA 21.004 to facilitate the exchange of federal tax information with state tax agencies for the purposes of increasing state tax revenues, improving taxpayer compliance, and reducing duplicate resource expenditures.
This program does not disburse grants in the traditional sense. Rather, it establishes data-sharing arrangements between the IRS and eligible state and local tax administration agencies. Participating agencies gain access to federal tax data through one of three application pathways: the Governmental Liaison Data Exchange Program, which provides recurring aggregate data extracts via annual enrollment; specialty programs operating under Memoranda of Understanding with customized terms; or individual one-time data requests submitted directly to IRS Disclosure Offices. All participating agencies must submit a Safeguard Procedures Report 45 days before receiving federal tax data, followed by annual Safeguard Activity Reports. Records must be maintained in compliance with Internal Revenue Code Section 6103(p)(4) and IRS Publication 1075 Tax Information Security Guidelines.
Eligible applicants include state tax administration agencies in all 50 states and the District of Columbia, certain U.S. territories, regional income tax agencies, and municipalities with populations exceeding 250,000 that impose income or wage taxes and have executed a disclosure agreement with the IRS Commissioner that includes safeguard and confidentiality protections.
The program represents an operational arrangement rather than a competitive funding opportunity; participation is administrative rather than merit-based. No recent grant awards or open solicitations are present in the standard grant funding track. Interested agencies should contact their regional IRS Disclosure Office to explore eligibility and initiate enrollment or execute specialized data-sharing agreements.
Objective and description
- Objective
To increase state tax revenues and taxpayer compliance, and to reduce duplicate resource expenditures.
Eligibility
- Applicant eligibility
Any agency responsible for tax administration within any of the 50 States, the District of Columbia, certain U.S. Territories, Regional Income Tax Agencies and municipalities with populations in excess of 250,000 that impose taxes on income or wages and with which the Commissioner of Internal Revenue has entered into a disclosure agreement with safeguard and confidentiality protections.
- Beneficiary eligibility
State Governments, U.S. Territories, Regional Income Tax Agencies and Municipal Governments.
- Credentials and documentation
Agency head or his/her designee must enter into Agreement with the Commissioner of IRS regarding disclosure.
- Uses of assistance
State tax agencies and their contractors may use the tax data provided for state tax administration purposes only, pursuant to Internal Revenue Code (IRC) Section 6103. Any unlawful disclosure of Federal tax data subjects the violator to both criminal and civil penalties specified in IRC Sections 7213, 7213A and 7431.
How to apply
- Application procedure
There are a variety of application procedures depending on the circumstances. For the Governmental Liaison Data Exchange Program which includes recurring aggregate data extracts, applicants complete an Annual Registration Form. For specialty programs, applicants sign a Memorandum of Understanding (MOU). For individual or one-time requests, applicants send a written request to the Disclosure Office. The address can be found by clicking "IRS Disclosure Offices" on http://www.irs.gov/foia/.
- Time to approval or disapproval
Annual Governmental Liaison Data Exchange Program Enrollment Form must be completed annually by state agencies and must also be approved by the Disclosure Manager. For specialty programs, applicants sign a Memorandum of Understanding (MOU). For individual or one-time requests, applicants send a written request to the Disclosure Office. The address can be found by clicking "IRS Disclosure Offices" on http://www.irs.gov/foia/.
- Renewals
Governmental Liaison Data Exchange Program Enrollment Form must be submitted by state agencies and approved annually by the Disclosure Manager. For specialty programs, and other programs that require a Memorandum of Understanding (MOU) procedures vary based on the terms of the MOU.
Quick answers
What is Assistance Listing 21.004?
Assistance Listing 21.004 is Exchange of Federal Tax Information With State Tax Agencies, a federal grant program run by Internal Revenue Service (Department of the Treasury).
What is the CFDA number for Exchange of Federal Tax Information With State Tax Agencies?
Its CFDA number is 21.004: Assistance Listing numbers were called CFDA numbers before 2018.
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