№ lp_1_2_71121
This document outlines the procedures and policies regarding Federal Tax Information (FTI) matching between the VA, IRS, and SSA, with a focus on income verification for veterans and their dependents.
Change Date: March 30, 2015
Who Provides Income Records: The Internal Revenue Service (IRS), Social Security Administration (SSA)
Definition of FTI: IRS, SSA records, Department of Veterans Affairs (VA) use
VA use of FTI: Upfront Verification, Income Verification Match (IVM)
Upfront Verification: SSA, IRS comparison for benefits applicants
IVM: Comparison of income records for Pension and DIC recipients
Security of IRS Tax Information: Required safeguards by IRS
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