This information includes name, address, income, location, social security numbers, and provides employer tax identification numbers. Generally, information on tax returns is classified as private data on individuals or nonpublic data not on individuals. This means that the data can only be shared among personnel of different agencies when a specific law requires such an exchange of data, the data subjects have given consent, or a court orders it. The Department of Revenue is permitted under state law to receive data on the amounts of cash public assistance and relief paid to welfare recipients, including their names and Social Security numbers, in order to administer the property tax refund law, supplemental housing allowance, and the income tax. However, in spite of the existence of this provision in Minnesota law, the actual release of this information is not currently allowed as it conflicts with federal regulations, which take precedence over state law.
Federal regulations allow the release of client data only for program purposes.
Since the income tax program is considered a benefit program, attorneys from the federal Department of Health and Human Services have advised that the Department of Revenue must obtain a court order or client consent before an agency may release this information. Data about Minnesota Supplemental Assistance, General Assistance, and other programs that are not federally funded may be released to the Minnesota Department of Revenue. The Department of Revenue may be able to obtain some of this information from the IRS through the Income and Employment Verification Service. The Department of Revenue also may give records and information to the Commissioner of Human Services as necessary to administer the early return of tax credits. The data that the Department of Revenue may disclose is limited to data relating to the identity, whereabouts, employment, income and property of a person owing or alleged to be owing child support.