C-2300, Safeguarding Federal Income Data

Revision 24-3; Effective Sept. 1, 2024

Federal Tax Information (FTI) includes tax returns or return information received directly from the Internal Revenue Service (IRS) or obtained through an authorized secondary source, such as the Social Security Administration. Staff must protect digital and non-digital media containing FTI from unauthorized inspection and disclosure. Digital media includes computers, mobile devices and removable storage, such as CDs, DVDs and external hard drives. Non-digital media includes a paper form, report and log.

HHSC limits FTI access to staff whose duties require access. HHSC agency and non-agency staff access FTI physically and through the Automated System for Office of Inspector General (ASOIG). Staff must handle FTI using the following policies to ensure information does not become misplaced, stolen or made available to unauthorized personnel.

HHSC Income Eligibility Verification System (IEVS) staff must retain electronic IEVS worksheets for five years. Staff may log and destroy any printed IEVS module records using IRS safeguarding requirements once they are no longer needed because the electronic records are available and kept in ASOIG for the applicable retention period.

The following forms must be kept for five years from the date of the last entry on the form:

Form H1861 , Federal Tax Information Record Keeping and Destruction Log;

Form H1862 , Federal Tax Information Transmittal Memorandum;

Form H1863 , Federal Tax Information Removal Log;

Form H1864 , Federal Tax Information Fax Transmittal; and

Form H1866 , Federal Tax Information Visitor Access Log.