How the IRS shares tax data with the states (GLDEP)
Checked Nov 3, 2026
The Governmental Liaison Data Exchange Program (GLDEP) is how the IRS sends federal tax information to state tax and workforce agencies, and to large cities that tax income, under IRC 6103(d). An agency needs a basic agreement with the IRS, an implementing agreement, and an approved Safeguard Security Report, and must re-enroll every summer, choosing among 19 extracts and justifying each one. Extracts are free and go out by secure electronic transfer; the IRS replaced its Secure Data Transfer system with Secure Large File Transfer in December 2025. The IRS Office of Safeguards enforces Publication 1075 through annual reports and reviews about every three years. Misuse carries criminal and civil penalties. TIGTA found in 2024 that many agencies filed safeguard reports late, and in 2026 that the IRS could not list all of its 1,124 data-sharing agreements.
What GLDEP is1
- The Governmental Liaison Data Exchange Program (GLDEP) is the IRS program that sends recurring computer extracts of federal tax information (FTI) to state tax agencies under IRC 6103(d) for state tax administration. Some extracts need the state to send the IRS an input list of taxpayers (a tickler file). source Public record
History1
- The IRS has shared FTI with state tax agencies since the 1920s, first on paper and tape cartridges. States once paid a small fee; the IRS waived charges in 1994. After a 1978 GAO report, the program was redesigned to send only what a state needs. source Public record
Legal basis4
- IRC 6103(d)(1) opens returns and return information for taxes under chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, 52 and subchapter D of chapter 36 to a state agency charged with administering state tax laws, only to the extent necessary, and only on written request by the head of that agency. The governor (chief executive officer) may not be a designated recipient. source Public record
- IRC 6103(d)(2) lets a state audit agency inspect FTI a state tax agency received, only to audit that tax agency. source Public record
- IRC 6103(p)(4) makes safeguards a condition of receipt: a permanent system of records of requests and disclosures, a secure storage area, access limited to those who need it, other safeguards the Secretary prescribes, a report to the Secretary on those procedures (the Safeguard Security Report), and return or destruction when use ends. source Public record
- IRC 6103(p)(9), added by Taxpayer First Act section 2004, bars disclosure of FTI to a contractor or agent of a state agency unless the agency satisfies the IRS that the contractor has safeguards in place. source Public record
Who can take part5
- For GLDEP a state means any of the 50 states, the District of Columbia, certain territories, regional income tax agencies, and any municipality over 250,000 people that taxes income or wages (IRC 6103(b)(5)). source Public record
- To take part an agency must have a basic agreement, an IRS-approved Safeguard Security Report on file, a completed annual enrollment form, and must be a state tax agency that shows need for and use of the FTI for state tax administration. source Public record
- State workforce (unemployment insurance) agencies are 6103(d) recipients for unemployment tax: the IRS manual notes a separate tax agency in each state normally administers the unemployment tax. Unemployment benefit eligibility and benefit overpayment collection are not tax administration, so FTI received under 6103(d) cannot be used for them. source Public record
- The IRS manual's definition of state tax administration excludes non-tax functions such as deciding unemployment benefit eligibility. source Public record
- Licensing is not tax administration, so FTI obtained under 6103(d) may not be used for licensing. source Public record
Agreements6
- The basic agreement is the Agreement on Coordination of Tax Administration, signed by the head of the state tax agency and the IRS Chief Privacy Officer. It takes effect when both sign and stays in effect until either party ends it; a change in officeholders does not affect it. source Public record
- An implementing agreement is negotiated with each state tax agency that wants FTI on a continuing basis. It lists the items exchanged and the dollar tolerances and selection criteria; its Section III covers the agency's GLDEP participation. source Public record
- The IRS manual says copies of basic agreements and their addenda are available to the public through the Freedom of Information Act. Implementing agreements are also available through FOIA, but caseworkers are told to review them first because the tolerances could impair federal tax administration if released. source Public record
- IRC 6103(d)(4): every state must have a signed contract letting the Social Security Administration re-disclose state death information to federal agencies; without it the state cannot receive FTI under 6103(d). source Public record
- A 2007 IRS Chief Counsel memorandum says the tax agency of every state has an Agreement on the Coordination of Tax Administration with the IRS. source Public record
- New data exchanges start with Form 15426, Governmental Liaison (GL) Data Exchange Request, which asks for the need, use and legal authority for the disclosure. source Public record
Enrollment6
- Enrollment is annual: it runs from June to August. The agency picks the extracts it wants for the coming year on the GLDEP Enrollment Form and must attach a need and use justification for each. source Public record
- Agencies enrolled in the IMF/IRTF or BMF/BRTF extracts also complete an annual optional data element selection (ODES) package each spring, choosing individual return line items and justifying each one. source Public record
- Each extract has a specification book (record layouts, schedules, tickler instructions) that the Governmental Liaison sends to enrolled agencies about two months before the extract is distributed. source Public record
- The 2023 text of IRM 11.3.32 says IRS Disclosure Managers meet each state tax agency every year to review the need and use justification for each extract requested in the enrollment package. source Public record
- The July 2025 revision of IRM 11.4.2 removed Disclosure Managers from approving enrollment and removed the Safeguard Security Report notice from the enrollment process. source Public record
- States may ask for a modified or new extract on a GLDEP modification request form; IT review can take up to 90 days and an approved change usually comes no sooner than the next extract year. source Public record
Who runs it6
- Data Services, part of the Governmental Liaison, Disclosure and Safeguards (GLDS) office, administers GLDEP; its Data Exchange and Quality Initiatives unit delivers the program with IRS Information Technology. GLDS sits in Privacy, Governmental Liaison and Disclosure (PGLD), which oversees the program (IRM 11.4.2, revised July 14, 2025). source Public record
- IRM 11.3.32 names four GLDS offices as primary stakeholders for disclosures to states: Data Services, Disclosure, Governmental Liaison, and the Office of Safeguards. source Public record
- GLDS was formed on December 9, 2013, when Governmental Liaison and Disclosure was combined with the Office of Safeguards. source Public record
- The IRS web page for this function is now titled Government Data Exchanges (updated October 27, 2026) and calls the function the Office of Government Data Exchanges; the old governmental-liaisons address redirects there. The IRM sections still use Governmental Liaison and GLDS. source Public record
- Publication 6009 (8-2024) describes the Office of Governmental Liaison in PGLD as the first contact for government agencies and says most state revenue and workforce agencies take part in GLDEP, along with several municipalities that tax income or wages. source Public record
- The Office of Safeguards, also in PGLD, oversees IRC 6103(p)(4) compliance, writes Publication 1075 and conducts safeguard reviews. source Public record
How data moves4
- Extracts go out by an IRS-approved secure electronic transmission; for some extracts the state first sends a tickler file of SSNs, EINs or ZIP codes, which is merged with IRS data to produce the output. Tickler files go to the IRS by the same secure channel. source Public record
- Agencies have 10 days after delivery to download and check an extract; annual extracts can be recreated if the agency reports an unreadable file within 60 days. source Public record
- IRM 11.3.32 (2023 text) says extracts are sent through the IRS Secure Data Transfer (SDT) program. The draft 2026 Publication 1075 says SDT was retired in December 2025 and points agencies to Secure Large File Transfer (SLFT) Business to Business, which supports HTTPS and SFTP. source Public record
- GLDEP disclosures must be accounted for under IRC 6103(p)(3) and reported to the Joint Committee on Taxation every year within 90 days after the calendar year ends. source Public record
Costs1
- GLDEP extracts are free to state and local tax agencies. Special runs and re-creation requests are charged on a cost reimbursable basis under IRC 6103(p)(2)(B). source Public record
Safeguards7
- An agency must send an initial Safeguard Security Report (SSR) for approval at least 90 days before it receives FTI, then an annual SSR covering changes. source Public record
- State agencies are typically given a safeguard review once every three years, scheduled by state so all agencies in a state are reviewed around the same time; the Office of Safeguards also picks agencies for out-of-cycle reviews based on risk. source Public record
- After a review the IRS issues a Safeguard Review Report and Corrective Action Plan within 45 days of the closing conference; findings are rated critical, significant, moderate or limited. source Public record
- The agency must update and submit its Corrective Action Plan every six months until findings are closed. source Public record
- Publication 1075 says safeguard reports (Preliminary Findings Report, Safeguard Review Report, SSR and CAP) are IRS property, may not be disclosed outside the agency, and state open records requests for them must be referred to the federal FOIA process. source Public record
- The current Publication 1075 is Rev. 11-2021. A draft 2026 revision (to be Rev. 12-2026) was posted in July 2026; it supersedes the 2021 edition six months after publication and adds sections on Secure Large File Transfer, Taxpayer First Act section 2004 contractor certification, cloud providers and artificial intelligence. source Public record
- Safeguard reviews cover the categories IRS uses for state agencies: Attorney General, Departments of Revenue, child support, human services, transportation, State Workforce Agencies and Affordable Care Act exchanges. source Public record
Contractors3
- An agency must notify the Office of Safeguards before re-disclosing FTI to a contractor, at least 45 days before the planned re-disclosure, and must get written approval before FTI goes to a sub-contractor. source Public record
- Under IRC 6103(p)(9) as described in the draft 2026 Publication 1075, agencies must review contractors on site, report the findings to Safeguards with the SSR, and certify each contractor every year. source Public record
- State tax agencies may give 6103(d) FTI to contractors for tax administration, including collecting state income tax debts by federal refund offset, but not for non-tax work such as collecting unemployment benefit debts; IRS advises not mixing 6103(l)(10) offset data with 6103(d) data. source Public record
Penalties5
- Willful unauthorized disclosure of FTI received under 6103(d) is a felony: a fine up to $5,000, up to 5 years in prison, or both (IRC 7213(a)(2)). source Public record
- Unauthorized inspection is punishable by a fine up to $1,000, up to 1 year in prison, or both (IRC 7213A). source Public record
- A taxpayer may sue for civil damages of at least $1,000 for each unauthorized inspection or disclosure (IRC 7431). source Public record
- IRC 6103(p)(7) sets a process to suspend or terminate an agency's FTI if it fails to safeguard it, with administrative review. source Public record
- A possible improper inspection or disclosure must be reported to TIGTA within 24 hours, with the Office of Safeguards notified at the same time; when discipline is proposed, the state agency must notify the affected taxpayer (Taxpayer First Act section 3002). source Public record
Related programs4
- State Reverse File Match Initiative (SRFMI): states compare the IRS IMF and BMF extracts with their own records and send up to four extracts a year back to the IRS (individual income, corporate income, sales and withholding). source Public record
- State Income Tax Levy Program (SITLP): the IRS levies state tax refunds of people who owe federal income tax. Under the Treasury Offset Program states certify tax debts and federal refunds are offset to pay them. source Public record
- State Audit Report Program: states send audit reports to the IRS, which uses them for audit leads. Publication 6009 lists it as a Governmental Liaison program. source Public record
- Combined Federal/State Filing of information returns is not a 6103(d) exchange; payers authorize the transfer under 6103(c). source Public record
Workforce agencies4
- DOL TEN 03-21 (August 20, 2021): a state workforce agency needs a Basic Agreement and an approved Safeguard Security Report to exchange data with the IRS, and gets the Form 1099-MISC nonemployee compensation extract by enrolling in GLDEP each summer. source Public record
- Under the Questionable Employment Tax Practices (QETP) program the IRS also gives workforce agencies Form SS-8 worker status leads and employment tax audit referral reports. source Public record
- DOL TEN 11-23 (December 1, 2023): the IRS is ending all QETP memoranda of understanding and will share QETP data with workforce agencies through Implementing Agreements instead. source Public record
- FUTA certification: each year the IRS sends every state workforce agency a FUTA Identification Data file from Forms 940 and Schedules H; the agency returns certification of state contributions so the IRS can verify the FUTA credit. For the tax year 2025 program the file goes out in September 2026 by SLFT and states return data by January 31, 2027 (Publication 4485, Rev. 10-2026). source Public record
Counts7
- The Office of Management and Budget's program inventory says the IRS has written agreements on exchanging FTI with agencies of all 50 states, DC, territories, regional income tax agencies and qualifying municipalities. source Public record
- IRM 11.4.2.3 lists 19 extracts currently in GLDEP (counting BMF, BRTF, IMF, IRTF and the two IRMF extracts separately). source Public record
- TIGTA (2024): the Office of Safeguards oversees FTI held by over 250 state, territory and local agencies; 251 state agencies had to file an SSR in calendar 2022. source Public record
- TIGTA (June 2026) found 1,124 known IRS data-sharing agreements with outside organizations, most with state and local governments for tax administration; every state and territory has agreements; Ohio has the most (42) and Nevada the fewest (4). The oldest active agreement, Guam's, dates from 1977. source Public record
- The Joint Committee on Taxation disclosure report for calendar 2024 (JCX-17-25), as reproduced in TIGTA's June 2026 report, shows 15,226,326,572 disclosures to state tax agencies under 6103(d) (15,225,428,634 bulk master file records plus 897,938 other disclosures), out of 35,403,005,182 in total. source Public record
- DOL reported QETP state audit results: in fiscal 2019, states assessed $24,661,526 and reclassified 89,091 workers; in fiscal 2020, $5,690,679 and 28,628 workers. source Public record
- GAO (1996) reported that, according to the IRS, almost all states took part in the tape exchanges, and one state billed $37.5 million in 1990 state income taxes from IRS adjustment tapes. source Public record
The extracts
| Extract | What it holds | Who can get it | Source |
|---|---|---|---|
| 1099-NEC | Nonemployee compensation from Forms 1099-NEC, taken from the Information Returns Master File. Annual, in June. | Enrolled state tax agencies. DOL TEN 03-21 describes workforce agencies receiving the earlier Form 1099-MISC box 7 version through GLDEP enrollment. | source Public record |
| Business Master File (BMF) | Entity data (EIN, name, address, filing requirements) for business returns: Forms 941, 1041, 1065, 1120, 1120-S, 709 and 706. Annual, October to December, by state code, ZIP code or EIN tickler. | State tax agencies; cities by approved ZIP code list or EIN tickler. | source Public record |
| Business Return Transaction File (BRTF) | Data transcribed from the same business returns as first processed, not updated for amended returns or adjustments. Line items chosen through the annual ODES process. Annual, October to December. | State tax agencies enrolled with BMF. | source Public record |
| Corporate Affiliations | Parent and subsidiary corporation entity data from Form 851 affiliations schedules on consolidated Forms 1120, selected by subsidiary address. Annual, September; also by EIN tickler. | State tax agencies; cities by ZIP code or EIN. | source Public record |
| CP2000 | Fully agreed Automated Underreporter cases that produced an additional federal assessment. Six distributions over about 20 months, then a one-time SSN tickler run. | State tax agencies. | source Public record |
| Examination Operational Automation Database (EOAD) | Closed IRS examination case results, used to apply federal audit changes to state liabilities. Monthly from February; optional TIN tickler for out-of-state taxpayers due in November. | State tax agencies; cities by ZIP code. | source Public record |
| Exam/Appeals | Cases closed by Examination (fiscal year, from AIMS) and by Appeals (calendar year). Generated from a state TIN tickler due March 1; annual, June. | State tax agencies. | source Public record |
| Federal Employer Identification Number (FEIN) | Newly issued EINs from Forms SS-4, sorted by entity address. Monthly, February to January. | State tax agencies; cities by pre-approved list. | source Public record |
| Individual Master File (IMF) | Entity and summary data for individual taxpayers (SSN, name, address, wages, AGI, interest). Received together with IRTF. Annual: September by state code, October by ZIP code, November by SSN tickler. | State tax agencies; cities mostly by ZIP code. | source Public record |
| Individual Return Transaction File (IRTF) | Fields transcribed from Forms 1040, 1040-NR and 1040-SR and their schedules; line items chosen through ODES. | State tax agencies enrolled with IMF. | source Public record |
| Identity Theft Protection Indicator (ITPI) | Entity data for individuals flagged as at risk of, or affected by, identity theft. Monthly, cumulative. | State tax agencies. | source Public record |
| Individual Taxpayer Identification Number (ITIN) | Newly issued ITINs from Forms W-7. Monthly, February to January; optional annual TIN tickler due in November. | State tax agencies. | source Public record |
| Information Returns Master File (IRMF) by Payee State Code | Information returns (Forms 1099, 1098, Schedule K-1, 5498, 8300, W-2, W-2G) selected by payee address. Annual, July, with about a two-year lag (tax year 2021 data went out in 2023). | State tax agencies; cities by ZIP code list. | source Public record |
| Information Returns Master File (IRMF) Non-Resident K-1 | Schedule K-1 data for nonresident recipients. Annual, October. | State tax agencies. | source Public record |
| Levy | Payer data (Forms 1099-INT, 1099-DIV, 1099-NEC, 1099-K, 5498, W-2, Schedule K-1) for specific taxpayers named on a monthly state tickler, used to find levy sources. February to December. | State tax agencies. | source Public record |
| Military Combat Zone (MCZ) | Combat zone entry and exit dates for active duty personnel from Department of Defense data. Monthly. | State tax agencies. | source Public record |
| Non-Itemizer | Individuals who did not itemize on the prior year federal return, so the state need not issue Form 1099-G for their state refund. Annual, November. | State and city tax agencies. | source Public record |
| Preparer Tax Identification Number (PTIN) | SSN and PTIN of preparers nationwide. Weekly, cumulative. | State tax agencies. | source Public record |
| Taxpayer Address Request (TAR) | Latest IRS address for SSNs on a state tickler. Weekly, February to January. | State tax agencies. | source Public record |
| State Reverse File Match Initiative (SRFMI) (reverse direction, related) | States send the IRS records found on state files but not IRS files, or with differing amounts, after matching the IMF/IRTF and BMF/BRTF extracts. Requires enrollment in those extracts. | State tax agencies to the IRS. | source Public record |
| FUTA Identification Data file (related, not in the GLDEP list) | Entities from Forms 940 and Schedules H; the workforce agency certifies state contributions back to the IRS for the FUTA credit check. Annual: sent September or October, returned by January 31. | State workforce agencies, including those in DC, Puerto Rico and the Virgin Islands. | source Public record |
What audits found
- May 22, 1978 A 1978 GAO report (GGD-78-23) said the IRS should limit what it sent states to what each needed to administer its tax laws, and that the IRS had other useful data it was not yet sharing. The IRS redesigned the program in response. source Public record
- Oct 31, 1996 GAO (GGD-97-16): the IRS FedState office made little effort to ensure its project mix was the best use of resources, gave little guidance to local units, and lacked performance data. GAO recommended a strategic framework and performance goals; the IRS agreed. source Public record
- Sep 30, 2005 TIGTA (2005-20-184): at four large state tax agencies receiving FTI, auditors found significant weaknesses in physical security, user account management, access controls, audit trails, intrusion detection and firewalls; the states' own annual reviews had not found them. source Public record
- Dec 6, 2008 GAO (GAO-09-45): the IRS had no documented plan or criteria for evaluating the State Reverse File Match Initiative pilot, which uses GLDEP extracts, less than a year before rolling it out to 45 states. The IRS agreed to develop one. source Public record
- Sep 15, 2014 TIGTA (2014-20-059): safeguard reviews took place only after FTI was released to an agency; Safeguards set no specific background investigation requirements for agency staff and contractors; the annual safeguards report to Congress was not timely. source Public record
- Sep 16, 2014 TIGTA (2014-23-070), on ACA exchanges: IRS procedures did not require an independent security assessment before approving release of FTI to a new agency. source Public record
- Aug 23, 2024 TIGTA (2024-100-041): Safeguards reviewed 98 percent of active state agencies in three years, but in calendar 2022 only 135 of 251 SSRs (54 percent) came in on time, 12 never arrived, 15 of 66 data incidents were reported late, and 19 of 63 agencies missed the 7-day mitigation plan for critical findings. The IRS agreed to all five recommendations. source Public record
- Jun 23, 2026 TIGTA (2026-IE-R007): the IRS could not readily identify all FTI data-sharing agreements because it has no central database; its Governmental Liaison Agreement Library held 1,094 of 1,124 agreements, 30 more were found in business units, and procurement could not list contracts that share FTI. The IRS agreed to build a central database. source Public record
State by state
From national documents only: TIGTA, The IRS Cannot Readily Identify All Federal Tax Information Data-Sharing Agreements (Report 2026-IE-R007), Figure 4 (2026-06-23); IRS Publication 4485 (Rev. 10-2026), Guide for the Certification of State FUTA Credits, Exhibit 6, States' Information System and Manual Certification Request Contacts (2026-10); IRS news release IR-2007-184, IRS and States to Share Employment Tax Examination Results (2007-11-06); GAO-09-45, Tax Administration: IRS Needs to Strengthen Its Approach for Evaluating the SRFMI Data-Sharing Pilot Program, Appendix I, Table 1 (2008-12-06). The agreement count covers every IRS data-sharing agreement with any agency in the state, for any purpose, as of March 2026 (TIGTA read from the IRS's agreement library). Which extracts each state receives, its agreement dates and its safeguard review results are not public.
| State | IRS data-sharing agreements | FUTA certification agency | QETP agreement (2007) | Reverse match pilot (2007 to 2008) |
|---|---|---|---|---|
| Alabama | 15 | Alabama Department of Workforce | No | No |
| Alaska | 9 | Alaska Division of Employment and Training Services | No | No |
| Arizona | 17 | Arizona Department of Economic Security | Yes | Yes |
| Arkansas | 19 | Arkansas Department of Workforce Services | Yes | Yes |
| California | 25 | California Employment Development Department | Yes | Yes |
| Colorado | 17 | CDLE | Yes | No |
| Connecticut | 14 | Connecticut DOL | Yes | No |
| Delaware | 17 | Delaware Department of Labor, Division of Unemployment Insurance | No | Yes |
| District of Columbia | 18 | District of Columbia Department of Employment Services | No | No |
| Florida | 8 | Florida Department of Revenue | No | No |
| Georgia | 15 | Georgia Department of Labor | No | Yes |
| Hawaii | 13 | Hawaii Department of Labor & Industrial Relations | Yes | No |
| Idaho | 17 | Idaho Department of Labor | Yes | No |
| Illinois | 17 | Illinois Department of Employment Security | No | No |
| Indiana | 18 | Indiana Department of Workforce Development | No | No |
| Iowa | 14 | Iowa Workforce Development | No | Yes |
| Kansas | 17 | Kansas Department of Labor | No | Yes |
| Kentucky | 27 | Kentucky Office of Unemployment Insurance | Yes | No |
| Louisiana | 18 | Louisiana Workforce Commission | Yes | No |
| Maine | 13 | Maine Department of Labor, Bureau of Unemployment Compensation | Yes | No |
| Maryland | 18 | Maryland Department of Labor | No | Yes |
| Massachusetts | 17 | Massachusetts Department of Unemployment Assistance | Yes | Yes |
| Michigan | 19 | Michigan Unemployment Insurance Agency | Yes | No |
| Minnesota | 17 | Minnesota Department of Employment & Economic Development | Yes | No |
| Mississippi | 19 | Mississippi Department of Employment Security | No | No |
| Missouri | 31 | Missouri Department of Labor and Industrial Relations, Division of Employment Security | No | No |
| Montana | 14 | Montana Department of Labor & Industry, Unemployment Insurance Division | No | No |
| Nebraska | 20 | Nebraska Department of Labor | Yes | No |
| Nevada | 4 | Nevada DETR/Employment Security Department | No | No |
| New Hampshire | 15 | New Hampshire Department of Employment Security | Yes | No |
| New Jersey | 19 | New Jersey Department of Labor & Workforce | Yes | Yes |
| New Mexico | 17 | New Mexico Department of Workforce Solutions | No | No |
| New York | 29 | New York State Department of Labor | Yes | Yes |
| North Carolina | 18 | North Carolina Department of Commerce, Division of Employment Security | No | No |
| North Dakota | 11 | Job Service North Dakota | Yes | No |
| Ohio | 42 | Ohio Department of Job and Family Services | Yes | Yes |
| Oklahoma | 13 | Oklahoma Employment Security Commission | Yes | No |
| Oregon | 27 | Oregon Employment Department | No | No |
| Pennsylvania | 28 | Pennsylvania Department of Labor & Industry, Office of UC Tax Services | No | No |
| Rhode Island | 12 | Rhode Island Department of Labor and Training | Yes | No |
| South Carolina | 15 | South Carolina Department of Employment and Workforce | Yes | No |
| South Dakota | 10 | South Dakota Department of Labor and Regulation | Yes | No |
| Tennessee | 11 | No | No | |
| Texas | 10 | Texas Workforce Commission | Yes | No |
| Utah | 14 | Utah Department of Workforce Services | Yes | No |
| Vermont | 15 | Vermont Department of Labor | Yes | No |
| Virginia | 16 | Virginia Employment Commission | Yes | No |
| Washington | 13 | Washington Employment Security Department | Yes | Yes |
| West Virginia | 19 | West Virginia Workforce | No | No |
| Wisconsin | 18 | Wisconsin Workforce Development (DWD) | Yes | No |
| Wyoming | 5 | Wyoming Department of Workforce Services, Unemployment Insurance Division | No | No |
Not confirmed: Per-agency 6103(d) disclosure counts: the Joint Committee on Taxation reports JCX-17-25 (CY 2024) and JCX-15-26 (CY 2025) sit behind a Cloudflare check on jct.gov; not read. Whether they break down 6103(d) disclosures by state agency was not checked. TIGTA (June 2026) says CY 2025 taxpayer disclosures fell to 18.2 million after more than 35 billion in CY 2024; the units may differ. Check against JCX-15-26 before publishing. Office name: the IRS web page now says Office of Government Data Exchanges (updated 27-Oct-2026), while IRM 11.4.1, IRM 11.4.2 and Publication 6009 still say Governmental Liaison and GLDS. Whether the GLDEP name changed was not found. IRM 11.3.32 (2023) still describes annual Disclosure Manager need and use reviews and Secure Data Transfer; IRM 11.4.2 (2025) removed Disclosure Managers from enrollment approval and the draft Publication 1075 says SDT was retired. Current practice should be confirmed. Publication 1075 2026 revision is a draft (posted July 2026); the final has not been seen. Number of agencies enrolled in GLDEP and per-extract volumes: not found in any public source beyond Publication 6009 saying most state revenue and workforce agencies take part. The IRS annual report to Congress on agency safeguards (IRC 6103(p)(5)) was not found publicly. gao.gov refuses automated requests. GGD-97-16 was read from govinfo.gov and GAO-09-45 from the UNT End of Term web archive. GAO-09-569 (read from the UNT digital library) is about tax compliance of state business license applicants, not GLDEP. No GAO report on GLDEP after 2008 was found. The IRS Data Services web page on extracts that IRM 11.3.32.9 cites, and the FTA-hosted IRS Extract e-List, were not found publicly; the e-List is limited to registered IRS and state staff. DOL's HTML advisory pages refuse automated requests; the PDFs at dol.gov/sites/dolgov/files load. No UIPL specific to GLDEP or FUTA certification was found; Publication 4485 is the FUTA certification source.