Regulations last checked for updates: Nov 26, 2024

Title 20 - Employees' Benefits last revised: Sep 30, 2024
§ 401.125 - Disclosures prohibited by law.

We do not disclose information when a law specifically prohibits it. The Internal Revenue Code generally prohibits us from disclosing tax return information which we receive to maintain individual earnings records. This includes, for example, amounts of wages and contributions from employers. Other laws restrict our disclosure of certain information about drug and alcohol abuse which we collect to determine eligibility for social security benefits.

authority: Secs. 205, 702(a)(5), 1106, and 1141 of the Social Security Act (42 U.S.C. 405,902,1306,and; 5 U.S.C. 552 and 552a; 8 U.S.C. 1360; 26 U.S.C. 6103; 30 U.S.C. 923.
source: 62 FR 4143, Jan. 29, 1997, unless otherwise noted.
cite as: 20 CFR 401.125