authorized person
(13) Disclosure of return information to carry out the Higher Education Act of 1965 (A) Applications and recertifications for income-contingent or income-based repayment The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, or repayment obligations under, income-contingent or income-based repayment plans under title IV of the Higher Education Act of 1965 with respect to loans under part D of such title, the following return information from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(2) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure: (i) Taxpayer identity information. (ii) Filing status. (iii) Adjusted gross income. (iv) Total number of exemptions claimed, if applicable. (v) Number of dependents taken into account in determining the credit allowed under section 24. (vi) If applicable, the fact that there was no return filed. (B) Discharge of loan based on total and permanent disability The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) monitoring and reinstating loans under title IV of the Higher Education Act of 1965 that were discharged based on a total and permanent disability (within the meaning of section 437(a) of such Act), the following return information from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(3) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure: (i) The return information described in clauses (i), (ii), and (vi) of subparagraph (A). (ii) The return information described in subparagraph (C)(ii). (C) Federal student financial aid The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, and amount of, Federal student financial aid under a program authorized under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965 the following return information from returns (for the taxable year used for purposes of section 480(a) of such Act) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(1) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure: (i) Return information described in clauses (i) through (vi) of subparagraph (A). (ii) The amount of any net earnings from self-employment (as defined in section 1402(a) ), wages (as defined in section 3121(a) or 3401(a)), and taxable income from a farming business (as defined in section 263A(e)(4)). (iii) Amount of total income tax. (iv) Amount of any credit allowed under section 25A. (v) Amount of individual retirement account distributions not included in adjusted gross income. (vi) Amount of individual retirement account contributions and payments to self-employed SEP, Keogh, and other qualified plans which were deducted from income. (vii) Amount of tax-exempt interest received. (viii) Amounts from retirement pensions and annuities not included in adjusted gross income. (ix) If applicable, the fact that any of the following schedules (or equivalent successor schedules) were filed with the return: (I) Schedule A. (II) Schedule B. (III) Schedule D. (IV) Schedule E. (V) Schedule F. (VI) Schedule H. (x) If applicable, the amount reported on Schedule C (or an equivalent successor schedule) as net profit or loss. (D) Additional uses of disclosed information (i) In general In addition to the purposes for which information is disclosed under subparagraphs (A), (B), and (C), return information so disclosed may be used by an authorized person, with respect to income-contingent or income-based repayment plans, awards of Federal student financial aid under a program authorized under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965, and discharges of loans based on a total and permanent disability (within the meaning of section 437(a) of such Act), for purposes of— (I) reducing the net cost of improper payments under such plans, relating to such awards, or relating to such discharges, (II) oversight activities by the Office of Inspector General of the Department of Education as authorized by the Inspector General Act of 1978, and (III) conducting analyses and forecasts for estimating costs related to such plans, awards, or discharges. (ii) Limitation The purposes described in clause (i) shall not include the conduct of criminal investigations or prosecutions. (iii) Redisclosure to institutions of higher education, State higher education agencies, and designated scholarship organizations Authorized persons may redisclose return information received under subparagraph (C), solely for the use in the application, award, and administration of financial aid awarded by the Federal government or awarded by a person described in subclause (I), (II), or (III), to the following persons: (I) An institution of higher education participating in a program under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965. (II) A State higher education agency. (III) A scholarship organization which is an entity designated (prior to the date of the enactment of this clause) by the Secretary of Education under section 483(a)(3)(E) of such Act. This clause shall only apply to the extent that the taxpayer with respect to whom the return information relates provides written consent for such redisclosure to the Secretary of Education. Under such terms and conditions as may be prescribed by the Secretary, after consultation with the Department of Education, an institution of higher education described in subclause (I) or a State higher education agency described in subclause (II) may designate a contractor of such institution or state agency to receive return information on behalf of such institution or state agency to administer aspects of the institution’s or state agency’s activities for the application, award, and administration of such financial aid. (iv) Redisclosure to Office of Inspector General, independent auditors, and contractors Any return information which is redisclosed under clause (iii)— (I) may be further disclosed by persons described in subclauses (I), (II), or (III) of clause (iii) or persons designated in the last sentence of clause (iii) to the Office of Inspector General of the Department of Education and independent auditors conducting audits of such person’s administration of the programs for which the return information was received, and (II) may be further disclosed by persons described in subclauses (I), (II), or (III) of clause (iii) to contractors of such entities, but only to the extent necessary in carrying out the purposes described in such clause (iii). (v) Redisclosure to family members In addition to the purposes for which information is disclosed and used under subparagraphs (A) and (C), or redisclosed under clause (iii), any return information so disclosed or redisclosed may be further disclosed to any individual certified by the Secretary of Education as having provided approval under paragraph (1) or (2) of section 494(a) of the Higher Education Act of 1965, as the case may be, for disclosure related to the income-contingent or income-based repayment plan under subparagraph (A) or the eligibility for, and amount of, Federal student financial aid described in subparagraph (C). (vi) Redisclosure of FAFSA information Return information received under subparagraph (C) may be redisclosed in accordance with subsection (c) of section 494 of the Higher Education Act of 1965 (as in effect on the date of enactment of the COVID-related Tax Relief Act of 2020) to carry out the purposes specified in such subsection. (E) Authorized person For purposes of this paragraph, the term “authorized person” means, with respect to information disclosed under subparagraph (A), (B), or (C), any person who— (i) is an officer, employee, or contractor, of the Department of Education, and (ii) is specifically authorized and designated by the Secretary of Education for purposes of such subparagraph (applied separately with respect to each such subparagraph). (F) Joint returns In the case of a joint return, any disclosure authorized under subparagraph (A), (B), or (C), and any redisclosure authorized under clause (iii), (iv) (v), or (vi) of subparagraph (D), with respect to an individual shall be treated for purposes of this paragraph as applying with respect to the taxpayer.