IRS modifies DIFSLA matching agreement with Louisiana Department of Health

The Internal Revenue Service issued a notice (FR Doc 2026-17133) announcing a modified DIFSLA Computer Matching Program agreement between the Treasury's IRS and the Louisiana Department of Health. The Louisiana Department of Children and Families is removed from participation.

Comments must be received within 30 days of publication; absent comments, the revised agreement becomes effective September 1, 2026, which satisfies the required minimum of 30 days after publication. The agreement's term is expected to span the 18-month period February 14, 2026, through June 30, 2027, with a provision that parties may request a 12-month extension up to ninety days before expiration.

The matching program operates under Public Law 98-369 and IRC § 6103(l)(7), allowing the IRS to disclose unearned-income return information (e.g., Forms 1099-DIV, 1099-INT, W-2G) to state agencies for eligibility verification of benefits listed in sections (i) through (viii) of the notice. Requests may be made monthly for new applicants and annually for all beneficiaries, and must include the Social Security Number and name control.

Data are extracted from the Information Returns Master File (IRMF, Treasury/IRS 22.061) and cross-referenced with records from the Veterans Benefits Administration, Veterans Health Administration, and Social Security Administration as cited in prior Federal Register notices (e.g., 80 FR 54081-082, 86 FR 61858, 73 FR 26192). The IRS will provide payee and payer identifiers, addresses, and income amounts when a match occurs.

Comments may be sent by email to the protected address or mailed to Natalie Jackels, Privacy, Governmental Liaison and Disclosure, 1550 American Blvd., East Bloomington, MN 55425. The notice supersedes the prior publication on 89 FR 52214 (June 21 2024). Signed by Ryan Law, Deputy Assistant Secretary for Privacy, Transparency, and Records.