SSN Appendix I Policy and Procedure

Contracts and Grants

Requires those doing business with a federal agency to furnish SSN to the agency (for example, lenders in a federal guaranteed loan program and applicants for federal grants, licenses, or permits).

31 U.S.C. 7701(c)

Employment

Authorizes an employer to examine an alien's SSN for verification of eligibility for employment.

8 U.S.C. 1324a(b); 8 C.F.R. 274a.2

Requires an employer to furnish for the State Directory of New Hires the SSN of an employee.

42 U.S.C. 653a

Requires employer to include SSN in annual report of wages of individual.

20 C.F.R. 404.452

Requires employer to keep records of remuneration paid to employee and requires SSN be included in record.

20 C.F.R. 404.452

Requires an employee to provide the employer with the employee's SSN.

26 C.F.R. 31.6011(b)-2

Requires the employer to include the employee's SSN on the Form W-2.

26 C.F.R. 31.6051-1

Requires employers to use the employee's SSN on required reports pertaining to deferred vested retirement programs.

26 C.F.R. 301.6057-1

General

Authorizes states to collect and use SSN in administering any tax, general public assistance, driver license, or motor vehicle registration law.

42 U.S.C. 405(c)(2)(c)(i)Section 7(b) of the 1974
Privacy Act (Public Law 93-579)F

Health Care

Requires clinical and patient systems use the SSN for billing and health care coordination purposes.

42 U.S.C. 1320d-2, 1320d-4

Requires hospitals that incur indirect costs for graduate medical education programs to furnish the SSN for each resident.

42 C.F.R. 412.105

Requires that hospitals that receive Medicare payment for direct graduate medical educational activities identify residents by SSN.

42 C.F.R. 413.86

Human Research

Requires the SSN to enable the investigator to readily ascertain the identity of the individual to whom the private information or specimens pertain has been replaced with a number, letter, symbol, or combination thereof, and a key to decipher the code exists, enabling linkage of the identifying information to the private information or specimens.

45 CFR 46.102(f)

Student Loans

Requires an institution to verify the borrower's SSN. Requires the use of a common financial aid form whereby institutions of higher education collect the information on the form, including the SSN of parents of dependent children seeking federal financial assistance. Requires a student to submit social security number to receive any grant, loan or work assistance. Requires institutions of higher education to verify SSN in the national student loan database and to include the social security number in certain reports and
in loan assignments.

20 U.S.C. 1078, 1078-2(f),1090(a)(7)1091(a)(4)(B)1092, 1092b34 C.F.R. 668.16668.33668.36674.41674.42674.50682.604685.304

Requires SSN for certain student loan applications for the health professions, such as doctors and nurses participating in the Health Education Assistance Loan Program (HEAL). Requires schools to give notice regarding any change in status of student, to identify students by SSN and to maintain current records on students, including verification of SSN and the student's citizenship.

42 C.F.R. 57.20657.30660.5160.5360.56

Tax Matters

Requires that the SSN be the taxpayer identification number and requires that a person who must file a return, statement, or other document under the Internal Revenue Service Code include the SSN as the taxpayer number (withholding and annual reporting on Forms W-2 and 1099 are included in this
requirement).

26 U.S.C. 340260516103610926 C.F.R. 301.6109-1301.7701-11Tax Reform Act