Federal Tax Information Procedure

Procedure 000 v.1

 

  1. Personally Identifiable Information Disposal
  1. Standard
  1. The Division of Child Support Services (DCSS) must properly dispose of any copies of Federal Tax Information (FTI) immediately after the use it was printed for is completed. This is done in accordance with Federal guidelines and State authority.
  1. FTI Procedure
  1. Examples of FTI include, but are not limited to the following:
  1. IRS Income Tax Intercept mail returned to DCSS.
  2. Pay history or any document from another jurisdiction identifying the source of a payment as IRS.
  3. PALC screen print-out.
  4. W-2 Forms.
  5. Taxpayer’s name, address and ID number.
  6. Employment verification and locate information.
  1. Safeguarding Federal Tax Information (FTI)
  1. Do not print FTI unless necessary for work purposes. FTI should not be saved in personal folders; any place FTI is saved becomes subject to IRS audit scope.
  2. Keep FTI locked in a cabinet when not in use during work hours.
  3. Lock FTI in a secure office with a locked cabinet after work hours. Keys must be kept in the same manner as your ID Badge – on your person and not stored in a workstation.
  4. Keep desk and file drawer keys safeguarded.
  5. Create a double, sealed barrier such that any tampering or unauthorized access is identifiable when sending FTI from one location another. Put FTI in an envelope marked CONFIDENTIAL with the recipient’s name. Place this envelope in a box or another envelope addressed to the recipient and their work location. FTI must have a warning label clearly identifying it as FTI with instructions not to access it unless necessary for the performance of job duties. Only those with authorized access to FTI should access it.
  6. Always request confirmation of receipt from where the FTI was sent.
  7. Each document generated with FTI must have an FTI Non-Electronic Destruction Log for Arizona Division of Child Support Services log attached. You can find this log on SharePoint GEAR UP: FTI NON-ELECTRONIC DESTRUCTION LOG FOR ARIZONA DIVISION OF CHILD SUPPORT SERVICES.
  8. The DCSS must be able to show the movement of FTI on a log as it flows through the process. If you provide FTI to the next person in the process, you must log where it went; the next recipient must log that they have received it by including a CAAL entry. Both sender and recipient must complete an entry.
  9. Federal tax information housed in any location within an agency must always have two barriers protecting it.
  1. Disposal of FTI
  1. Use the FTI log located by the approved shredder. FTI must be tracked from receipt to destruction and witnessed by a DCSS employee.
  2. If the documents are received from another state with FTI, the document must be destroyed and a clean copy without FTI requested.
  3. FTI MUST be shredded and logged immediately after use.  DO NOT put FTI in shred bins.

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Procedure Revision Date: 08/12/2019
Procedure Review Date:

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