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C—1051 Retention and Distribution of IRS FTI
Revision 21-4; Effective October 1, 2021
TANF, SNAP and TP 08
HHSC IEVS staff are required to retain electronic IEVS worksheets for five years. Staff may log and destroy any printed IEVS module records using IRS safeguarding requirements as soon as they are no longer needed, as the electronic records are available and retained in ASOIG for the applicable retention period.
The following list of forms must be retained for five years from the date of the last entry on the form:
- Form H1861, Federal Tax Information Record Keeping and Destruction Log;
- Form H1862, Federal Tax Information Transmittal Memorandum;
- Form H1863, Federal Tax Information Removal Log;
- Form H1864, Federal Tax Information Fax Transmittal; and
- Form H1866, Federal Tax Information Visitor Access Log.
C—1052 Discovery of Existing IRS FTI in HHSC Offices and Records
Revision 21-4; Effective October 1, 2021
TANF, SNAP and TP 08
Staff review information in each case record to identify any IRS FTI as cases come up for recertification or review. Examples of IRS FTI include, but are not limited to, hard copies of old IEVS alerts, copies of the manual Form H1020, Request for Information or Action, and notices requesting verification of IRS FTI. If IRS FTI is in the case record, staff must evaluate if the retention periods are met. If information can be destroyed, complete Form H1861, Federal Tax Information Record Keeping and Destruction Log, before destroying the information according to appropriate FTI safeguard standards. If the information must remain in the case record to support documentation or verification, secure the case record in a two-barrier secure environment until it is okay to purge the case. Regions may elect to separate IRS FTI and place it in a secure centralized location. If the local office does not file the IRS FTI in the case record, note in the case record that IRS FTI exists and is in the centralized location.
Related Policy
Retention and Distribution of IRS FTI, C-1051
C—1053 Purging Records
Revision 21-4; Effective October 1, 2021
TANF, SNAP and TP 08
When staff purge paper-based case records, review the records for IRS FTI. If it is okay to remove FTI information from the paper file, complete Form H1861, Federal Tax Information Record Keeping and Destruction Log, and destroy the information. If the record indicates that IRS FTI is filed separately in a secure location, destroy the IRS FTI at the same time the file is purged. Refer to the IRS FTI retention and distribution periods.
Follow appropriate IRS security protocol as adopted in regional or local office procedures for storage and purging of IRS FTI.
Related Policy
Retention and Distribution of IRS FTI, C-1051