§1098h. Procedure and requirements for requesting tax return information from the Internal Revenue Service — Inbound Citations
20 U.S.C. § 1098h
Cited by 9 provisions in release 119-102.
Citations to 20 U.S.C. § 1098h as a whole
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(i) use return information disclosed under section 6103(l)(13) of title 26, pursuant to approval provided under section 1098h of this title, to determine the borrower’s continued eligibility for the loan discharge described in subparagraph (B);
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(i) use return information disclosed under section 6103(l)(13) of title 26, pursuant to approval provided under section 1098h of this title, to determine the repayment obligation of the borrower without further action by the borrower;
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(C) The Secretary shall notify students and borrowers who wish to submit an application for Federal student financial aid under this subchapter (as well as parents and spouses who must sign such an application or request or a Master Promissory Note on behalf of those students and borrowers) of the authority of the Secretary to require that such persons affirmatively approve that the Internal Revenue Service disclose their tax return information as described in section 1098h of this title.
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(i) An applicant and, if necessary, the parents or spouse of the applicant shall provide the Secretary with authorization to disclose to an institution, State higher education agency, and scholarship organizations (designated (prior to December 19, 2019) by the Secretary under subsection (a)(3)(E))2 as in effect on such date3, as specified by the applicant and in accordance with section 1098h of this title, in order for the applicant’s eligibility for Federal financial aid programs, State financial aid programs, institutional financial aid programs, and scholarship programs at scholarship organizations (designated (prior to December 19, 2019) by the Secretary under subsection (a)(3)(E))2 as in effect on such date3, to be determined, the following:(I) Information described under section 6103(l)(13) of title 26.(II) All information provided by the applicant on the application described by this subsection to determine the applicant’s eligibility for Federal financial aid under this subchapter and for the application, award, and administration of such Federal financial aid, except the name of an institution to which an applicant selects to redisclose information shall not be disclosed to any other institution.
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(E) An applicant’s FAFSA information that includes return or return information as described in section 6103(l)(13) of title 26 may be disclosed or redisclosed (which shall include obtaining, sharing, or discussing such information) only in accordance with the procedures described in section 1098h of this title.
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(p) The Secretary, in cooperation with the Secretary of the Treasury, shall fulfill the data transfer requirements under section 6103(l)(13) of title 26 and the procedure and requirements outlined in section 1098h of this title.
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(i) use return information disclosed under section 6103(l)(13) of title 26, pursuant to approval provided under section 1098h of this title, to determine the repayment obligation of the borrower without further action by the borrower;
Citations to §1098h(a)(2)
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(G) The procedures established by the Secretary under section 1098e(c) of this title shall apply for annually determining the borrower’s eligibility for the Repayment Assistance Plan, including verification of a borrower’s annual income and the annual amount due on the total amount of loans eligible to be repaid under this subsection, and such other procedures as are necessary to effectively implement income-based repayment under this subsection. With respect to carrying out section 1098h(a)(2) of this title for the Repayment Assistance Plan, an individual may elect to opt out of the disclosures required under section 1098h(a)(2)(A)(ii) of this title in accordance with the procedures established under section 1098e(c)(2) of this title.
Citations to §1098h(a)(2)(A)(ii)
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(G) The procedures established by the Secretary under section 1098e(c) of this title shall apply for annually determining the borrower’s eligibility for the Repayment Assistance Plan, including verification of a borrower’s annual income and the annual amount due on the total amount of loans eligible to be repaid under this subsection, and such other procedures as are necessary to effectively implement income-based repayment under this subsection. With respect to carrying out section 1098h(a)(2) of this title for the Repayment Assistance Plan, an individual may elect to opt out of the disclosures required under section 1098h(a)(2)(A)(ii) of this title in accordance with the procedures established under section 1098e(c)(2) of this title.