Federal tax information definition

Federal tax information means a return and return information as defined in the Code, Section 6103(b) that is received directly from the United States Internal Revenue Service or obtained through a United States Internal Revenue Service-authorized secondary source and that is subject to the confidentiality protections and safeguarding requirements of the United States Internal Revenue Code and corresponding federal regulations and guidance. "Federal return information" does not include information in the possession of the State that is obtained from sources wholly independent from the United States Internal Revenue Service.[PL 2019, c. 343, Pt. G, §13 (NEW).]
Federal tax information means any information created by the recipient that is derived from federal return or return information received from the Internal Revenue Service or obtained through a secondary source such as the Social Security Administration, Federal Office of Child Support Enforcement, Bureau of the Fiscal Service, or Centers for Medicare and Medicaid Services, or another entity acting on behalf of the Internal Revenue Service pursuant to an agreement under section 6103 of the internal revenue code, 26 USC 6103.
Federal tax information or “FTI” means returns and return information as defined in 26 U.S.C. § 6103(b) that are received directly from the Internal Revenue Service or obtained through an IRS-authorized secondary source, that are in the Recipient’s possession or control, and that are subject to the confidentiality protections and safeguarding requirements of the Internal Revenue Code and corresponding federal regulations and guidance.

Examples of Federal tax information in a sentence

  • I authorize VA to release any and all of my records, to include disclosure of my Federal tax information (other than as provided in Items 19 and 20), to my appointed service organization.

  • This specialized Federal tax information is reported in the RO (Employee Optional) record and it must come immediately after the associated RW (Employee) record that contains the employee’s general Federal tax information.


More Definitions of Federal tax information

Federal tax information or “FTI” shall mean:
Federal tax information means returns and return information as defined in the United States Internal Revenue Code of 1986, Section 6103(b) that are received directly from the United States Internal Revenue Service or obtained through a secondary source authorized by the Internal Revenue Service and that are subject to the confidentiality protections and safeguarding requirements of the United States Internal Revenue Code of 1986 and corresponding federal regulations and guidance. "Federal tax information" also includes information received as part of the treasury offset program under the authority of the United States Internal Revenue Code of 1986, Section 6103(l)(10) from the United States Department of the Treasury, Bureau of the Fiscal Service. "Federal tax information" does not include information in the possession of the State that is obtained by means wholly from sources independent from the Internal Revenue Service. [PL 2019, c. 644, §4 (NEW).]
Federal tax information means any tax information furnished to the Department by the Internal Revenue Service.
Federal tax information means federal tax returns and return information, and information derived therefrom, in the possession or control of an agency which is covered by the confidentiality protections of the federal Internal Revenue Code and subject to the safeguarding requirements paragraph (4) of subsection (p) of section 6103 of the federal Internal Revenue Code (26 U.S.C. s.6103), including federal Internal Revenue Service oversight.
Federal tax information or "FTI" means federal tax returns and return information that may:
Federal tax information means “return information” as defined in Internal Revenue Code Section 6103(b).
Federal tax information means a return or return information received directly from the Internal Revenue Service or obtained through an authorized secondary source, such as the Social Security Administration or any entity acting on behalf of the Internal Revenue Service pursuant to an Internal Revenue Code section 6103 (p)(2)(B) agreement.”.