Treasury Regulations, Subchapter F, Sec. 301.6103(j)(1)-1T
From TaxAlmanac
Sec. 301.6103(j)(1)-1T Disclosures of return information to officers and employees of the Department of Commerce for certain statistical purposes and related activities (temporary)
(a) [Reserved] For further guidance, see §301.6103(j)(1)–1(a).
(b) Disclosure of return information reflected on returns to officers and employees of the Bureau of the Census.
(1) Officers or employees of the Internal Revenue Service will disclose the following return information reflected on returns of individual taxpayers to officers and employees of the Bureau of the Census for purposes of, but only to the extent necessary in, conducting and preparing, as authorized by chapter 5 of title 13, United States Code, intercensal estimates of population and income for all geographic areas included in the population estimates program and demographic statistics programs, censuses, and related program evaluation:
(i) Taxpayer identity information (as defined in section 6103(b)(6) of the Internal Revenue Code), validity code with respect to the taxpayer identifying number (as described in section 6109), and taxpayer identity information of spouse and dependents, if reported.
(ii) Location codes (including area/district office and campus/service center codes).
(iii) Marital status.
(iv) Number and classification of reported exemptions.
(v) Wage and salary income.
(vi) Dividend income.
(vii) Interest income.
(viii) Gross rent and royalty income.
(ix) Total of—
(A) Wages, salaries, tips, etc.;
(B) Interest income;
(C) Dividend income;
(D) Alimony received;
(E) Business income;
(F) Pensions and annuities;
(G) Income from rents, royalties, partnerships, estates, trusts, etc.;
(H) Farm income;
(I) Unemployment compensation; and
(J) Total Social Security benefits.
(x) Adjusted gross income.
(xi) Type of tax return filed.
(xii) Entity code.
(xiii) Code indicators for Form 1040, Form 1040 (Schedules A, C, D, E, F, and SE), and Form 8814.
(xiv) Posting cycle date relative to filing.
(xv) Social Security benefits.
(xvi) Earned Income (as defined in section 32(c)(2)).
(xvii) Number of Earned Income Tax Credit-eligible qualifying children.
(b)(2) [Reserved] For further guidance, see §301.6103(j)(1)–1(b)(2).
(b)(3) Officers or employees of the Internal Revenue Service will disclose the following business related return information reflected on returns of taxpayers to officers and employees of the Bureau of the Census for purposes of, but only to the extent necessary in, conducting and preparing, as authorized by chapter 5 of title 13, United States Code, demographic and economic statistics programs, censuses, and surveys. (The “returns of taxpayers” include, but are not limited to: Form 941; Form 990 series; Form 1040 series and Schedules C and SE; Form 1065 and all attending schedules and Form 8825; Form 1120 series and all attending schedules and Form 8825; Form 851; Form 1096; and other business returns, schedules and forms that the Internal Revenue Service may issue.):
(i) Taxpayer identity information (as defined in section 6103(b)(6)) including parent corporation, shareholder, partner, and employer identity information.
(ii) Gross income, profits, or receipts.
(iii) Returns and allowances.
(iv) Cost of labor, salaries, and wages.
(v) Total expenses or deductions.
(vi) Total assets.
(vii) Beginning- and end-of-year inventory.
(viii) Royalty income.
(ix) Interest income, including portfolio interest.
(x) Rental income, including gross rents.
(xi) Tax-exempt interest income.
(xii) Net gain from sales of business property.
(xiii) Other income.
(xiv) Total income.
(xv) Percentage of stock owned by each shareholder.
(xvi) Percentage of capital ownership of each partner.
(xvii) Principal industrial activity code, including the business description.
(xviii) Consolidated return indicator.
(xix) Wages, tips, and other compensation.
(xx) Social Security wages.
(xxi) Deferred wages.
(xxii) Social Security tip income.
(xxiii) Total Social Security taxable earnings.
(xxiv) Gross distributions from employer-sponsored and individual retirement plans from Form 1099–R.
(b)(4) through (b)(6) [Reserved] For further guidance, see §301.6103(j)(1)–1 (b)(4) through (b)(6).
(c) through (d) [Reserved] For further guidance, see §301.6103(j)(1)–1(c) and (d).
(e) Effective date. This section is applicable to disclosures to the Bureau of the Census on March 10, 2005.
[T.D. 9188, 70 FR 12141, Mar. 11, 2005]
