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Exchange of Federal Tax Information With State Tax Agencies

Program Information

Popular name

N/A

Program Number

21.004

Program objective

To increase state tax revenues and taxpayer compliance, and to reduce duplicate resource expenditures.

Program expenditures, by FY (2023 - 2025)

This chart shows obligations for the program by fiscal year. All data for this chart was provided by the administering agency and sourced from SAM.gov, USASpending.gov, and Treasury.gov.

For more information on each of these data sources, please see the About the data page.

Additional program information

  1. 2012

    The Internal Revenue Service has written agreements with state agencies representing 50 states, the District of Columbia, US territories, regional income tax agencies and qualifying municipalities on the exchange of Federal Tax Information for the purposes of tax administration. The states use this information for compliance purposes generating significant tax revenues. The Internal Revenue Service has written agreements with state agencies representing 50 states, the District of Columbia, US territories, regional income tax agencies and qualifying municipalities on the exchange of Federal Tax Information for the purposes of tax administration. The states use this information for compliance purposes generating significant tax revenues.

  2. 2013

    The Internal Revenue Service has written agreements with state agencies representing 50 states, the District of Columbia, US territories, regional income tax agencies and qualifying municipalities on the exchange of Federal Tax Information for the purposes of tax administration. The states use this information for compliance purposes generating significant tax revenues.

  3. 2014

    The Internal Revenue Service has written agreements with state agencies representing 50 states, the District of Columbia, US territories, regional income tax agencies and qualifying municipalities on the exchange of Federal Tax Information for the purposes of tax administration. The states use this information for compliance purposes generating significant tax revenues.

Single Audit Applies (2 CFR Part 200 Subpart F):

For additional information on single audit requirements for this program, review the current Compliance Supplement.

OMB is working with the U.S. Government Accountability Office (GAO) and agency offices of inspectors general to include links to relevant oversight reports. This section will be updated once this information is made available.

- Internal Revenue Manual 11.3.32, Disclosure of Official Information, Disclosure to States for Tax Administration Purposes, found at http://www.irs.gov/irm/part11/ - Publication 1075, Tax Information Security Guidelines, found at http://www.irs.gov/pub/irs-pdf/p1075.pdf. - Tax Information Security Guidelines Title 26 Code of Federal Regulations

Program details

Categories & sub-categories

Information and Statistics

Eligible applicants

Eligible beneficiaries

  • State
  • U.S. Territories

Additional resources