DCL-04-34, 1099 Request

DEAR COLLEAGUE LETTER

DCL-04-34

DATE: August 18, 2004

TO: ALL STATE IV-D DIRECTORS

RE: 1099 Request

Dear Colleague:

The Federal Office of Child Support Enforcement (OCSE) and the Internal Revenue Service (IRS) recently renewed our agreement to process 1099 requests from state Child Support Enforcement agencies. In order to request 1099 data, states must submit annual certifications of compliance with safeguard and security requirements relating to locate information received from the Federal Case Registry (FCR)/1099. In addition to processing state requests, OCSE will perform additional 1099 analyses throughout the year. These analyses may locate assets on obligors previously showing no income. In order for OCSE to share the analyses with state agencies, we must receive an annual certification of compliance.

Requirements for the safeguarding of 1099 data are contained in the IRS publication, Safeguarding for Protecting Federal Tax Returns & Return Information (1075), which is located at: http://www.irs.gov/pub/irs-pdf/p1075.pdf.

Annual Certification – Before the FPLS can accept a 1099 state requests or share OCSE analysis of 1099 matches the state must submit a completed form, Annual Certification to Request Information from Forms 1099 on the Wage and Information Document Master File for Project 1099. The form is enclosed. A description of the form and its use can be found in the FCR Interface Guidance Document, Section 9.6.3. To expedite the processing of your request, the form may be faxed to Joan O’Connor at (202) 401-5558.

Legacy FPLS - The FPLS no longer processes 1099 requests submitted via the legacy FPLS. All 1099 requests must be made via FCR transactions.

Your cooperation in this matter is greatly appreciated. If you have any questions, please contact Roy Nix at (202) 401-5685 or rnix@acf.hhs.gov.

Sincerely,

Sherri Z. Heller, Ed.D.
Commissioner
Office of Child Support Enforcement

Enclosure

cc: Regional Program Managers
ACF Regional Administrators
1099 Contacts