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Current as of January 01, 2026 | Updated by Findlaw Staff
(1) The commissioner shall enter into a written agreement with the commissioner of the office of temporary and disability assistance, on behalf of the office of temporary and disability assistance, which shall set forth the procedures for providing information limited to that described in paragraph (b) of subdivision two of this section obtained or derived from taxpayer returns for the purpose of reviewing support orders enforced pursuant to title six-A of article three of the social services law.
(2) Such agreement shall include:
(a) the procedure under which the office of temporary and disability assistance shall notify the department of the identity of those individuals subject to a review of their court orders of support pursuant to section one hundred eleven-h of the social services law, including the requirement that such individuals be identified by name and social security number, and shall specify when the department shall be notified and the content of such notification;
(b) a description of the specific information the department shall provide to the office of temporary and disability assistance with regard to individuals identified pursuant to paragraph (a) of this subdivision, which shall be limited to federal adjusted gross income and New York adjusted gross income obtained or derived from the most recently filed New York state personal income tax return, the name, address and social security number of the taxpayer and an indication of whether such income tax return was filed jointly;
(c) a requirement that the office of temporary and disability assistance maintain a record of all requests for tax information made pursuant to this section;
(d) the procedure for reimbursement of the department by the office of temporary and disability assistance for the full costs of carrying out the procedures authorized by this section; and
(e) such other matters as the parties to such agreement shall deem necessary to carry out the provisions of this section.
Cite this article: FindLaw.com - New York Consolidated Laws, Tax Law - TAX § 171-g. Provision of income information - last updated January 01, 2026 | https://codes.findlaw.com/ny/tax-law/tax-sect-171-g/
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