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]
Recommended
