This document is made up of two parts: 1) response from the CCCCO from Aug 2019; and 2) the full contents of the Legal Opinion 13-05 - issued in 2014 from CCCCO Legal regarding the implementation of the SSN question in OpenCCC and CCCApply.
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(A) The name, address, and taxpayer identification number (TIN)(as defined in section 7701(a)(41)) of the institution;
(B) The name, address, and TIN (taxpayer identification number or SSN) of the individual who is, or has been, enrolled by the institution;
State Requirements
California Education Code sections 76071:
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(b) The CCC Chancellor’s Office shall develop a statement to individual students receiving the Board of Governors Enrollment Fee Waiver, who did not apply for federal student, informing them about the benefits of the federal programs, the application process, and the availability of assistance to apply. The chancellor shall request colleges to provide this statement to all students who meet this description.
Additionally:
The Social Security number is used as a means of identifying student records and to facilitate financial aid.
Gina Browne
Specialist, Student Financial Aid Programs
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Date: | September 16, 2018 | ||||
To: | Linda Michalowski, Vice Chancellor, Student Services and Special Programs | ||||
From: | Michelle Goldberg, Attorney, Legal Division | ||||
RE: | IRS Penalties for Incorrect or Missing TINs on IRS Form 1098-T LEGAL OPINION 13-05
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BACKGROUND
California Community Colleges are receiving Internal Revenue Service (IRS) penalty notices for failure to provide students’ correct tax payer identification numbers (TINs) on IRS Form 1098-T or in some cases for failure to provide a TIN at all.
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1) Does California law or other federal law preclude colleges from providing TINs to the IRS?
No, providing student TINs to the IRS does not violate any California law or other federal law.
2) Are colleges required to provide correct TINs to the IRS?
Yes; however, colleges do not need to provide TINs of nonresident aliens. Further, colleges that “act in a responsible manner” as defined by the IRS can be eligible for a waiver of penalties for failure to provide a correct TIN.
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LAW AND ANALYSIS
The Tax Payer Relief Act of 1997
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Colleges must comply with the reporting provision of IRS regulations 26 C.F.R. § 1.6050S-1 et seq., including obtaining a correct TIN from each student. Colleges that do not obtain correct information from the student can be penalized by the IRS. Colleges that act in a “responsible manner” as defined by the regulations in obtaining the TIN/SSN may be able to have any assessed penalty waived. Colleges that receive a Notice of Proposed Civil Penalty from the IRS should work with their local counsel to file a request to waive the penalty. The IRS has provided comprehensive guidelines that provide information needed to avoid penalties, describes what actions must be taken to request TINs, and explains the requirements for establishing reasonable cause (which can result in the waiver of penalties). (http://www.irs.gov/pub/irs-pdf/p1586.pdf.) If your college has received a Notice of Proposed Civil Penalty you have to answer that notice within 45 days from the notice date (not when it was received, but the date on the notice). It may be possible for colleges to receive an extension of time. A written request should be sent before the expiration of the 45 days to the IRS’ Philadelphia Campus address:
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