Embed Size (px)
Citation preview
IRS Electronic Data for States
Rod Sterling Internal Revenue Service
Washington DC
NESTOA 2011 ConferenceWilmington, Delaware
September 2011
New IRS Organization• GLD is now part of Privacy, Gov’t.
Liaison & Disclosure (PGLD)• Includes privacy, information protection,
incident management• GLD formerly part of SB Operating Div. • Change invisible to customers
Main Topics• GLDEP Extracts • e-Services Suite of Products• Communication & Support
GLDEP Extracts (cumulative files)
versus
E-Services Products (online services)
GLDEP Extracts• Data extracted from IRS master
files and other databases• Cumulative data: age 1 to 24
months• Shared to assist with tax admin• aka MF extracts, bulk extracts,
tape extracts, disclosure reports
e-Services Products• Suite of products designed for tax
professionals & trading partners to do business with IRS electronically
• Data is real-time or near• Uses a secure online session
GLDEP Extracts
• File delivery • Cumulative data• Includes:
• Indiv. & bus. returns• Information returns • Under-reporter data• Levy sources• Audit reports
• Delivery via SDT
• Need digital certificate
e-Services
• User services (interactive)• Real time data (or near)• Includes:
• TDS• TIN Matching• PTIN registration• & more
• Secure online session
• Access: user name, password & PIN
GLDEP Extracts• Governmental Liaison Data Exchange
Program (GLDEP)• Annual enrollment required• 32 different files/sorts• Must meet criteria to enroll
• Non-GLDEP files authorized by MOU • Secure electronic delivery via SDT
Extract Use Examples
• Identify non-filers• Identify levy sources• Help with audit selection• Leads for sales tax non-compliance• Identify non-compliant payers • Determine discrepancies between
federal & state returns
CP2000 Extract • Under-reporter matching program• Data from second tax-year prior• Provides agreed assessments • State uses:
• Generate proposed assessments
• Direct-bill taxpayer• ID employers not reporting
Corporate Affiliations• Entity date for parent & sub corp• Fed Forms 1120 & 851• State uses:
ID non-filers Audit selection process of corporations
Submit new corp on BMF/BRTF tickler
Secure Data Transfer (SDT)
• Secure electronic file exchange
• IRS provides software
• State responsible for Identrust digital certificate (authorization)
• All NESTOA revenue agencies have an active SDT account
E-Services Products:Transcript Delivery System (TDS)
• TP account data in real or near-real time• Individual and business accounts• Includes approx. 300 transaction codes• Two request options
• State user requests • Bulk requests
TDS State User Request
• Use for individual requests• Online response is immediate• Information displayed on pc screen • Justification for disclosure is required• Taxpayer authorization is not required
Product Options• Account Transcript• Return Transcript• Record of Account• Wage & Income
Documents
Delivery Options
• Online • Secure Object
Repository (SOR)• Fax• US Mail
TDS State User Request
TDS Bulk Request• Upload formatted file to TDS• Up to one megabyte
(3,500 spreadsheet rows)• Acknowledgment page appears • Delivery to SOR within 48 hours• Files deleted after 3 business days
TDS Bulk Request• Each transcript must be pulled from
SOR individually• New “print all” option• Requested enhancement:
• Application to application (A2A)• State would get raw data• Ability to query TDS data
TDS State Usage Report• Monthly report – not a transcript• Used by IRS Disclosure• Delivered to states monthly via SDT• Monthly list of individual TDS
accesses by state users• Only aspect of TDS that uses SDT
Communication & Support
Communication & Support• IRS Digital Daily (irs.gov)• Local Governmental Liaison• FTA’s TaxExchange web site• IRS extract listserv (FTA)
e-Services products• Information on e-Services products
is available on irs.gov• Click on Tax Professionals• Click on e-Services for Tax Pros• Tutorials are available for users of
e-Services
Local Governmental Liaison• First point of contact• Current list on TaxExchange (
www.taxexchange.org)• Click on “IRS/Federal Agencies” on
left side of page
IRS State Governmental Liaisons [GL] Contacts[updated May 10, 2011][more Contact Information]
Other IRS DocumentsNew IRS Pub 1075 for Disclosure and Computer Security Officers [2010]
[more on IRS Data Exchange and Extracts]Automated SDT Notifications SDT Monthly Update June 2011[More New & Archived SDT Tumbleweed updates]
