| Purpose | Required Use of SSN's | Notice Requirements | Statute | Mandatory |
|---|
|
HR/Hiring and Payroll
|
College required to collect and examine employee's SSN for verification of work eligibility; payroll processing including payroll deductions, direct deposit and reporting for social security and taxes; I-9; SSN tax/FICA; W-9's (request for SSN); W-4; W-2 statement/re-issue
|
Filing and issuance of federal employment forms; I-9, W-4, W-9, and annual wage statements; Notice provided on forms
|
8 USC 1324a(b); (I-9)
20 CFR 404.452 (W-4)
26 CFR 31.6011(b)-2
requires employee provide SSN to employer
119.071(5), FS regarding the collection, use and disclosure of SSNs
|
Yes, it is mandatory, however subject to the conditions of use in the Privacy Act of 1974, 5 USC 552a (unlawful to deny benefits upon refusal to disclose SSNs unless authorized by federal statute, or law enacted prior to 1975)
|
|
HR/Background Checks
|
Use in proper identification and Background Checks (including level II) of employees, vendors, contractors and volunteers
|
N/A
|
8 USC 1324a(b); Jessica Lundsford Act where applicable
|
Yes, for administrative use
|
|
HR/ Unemployment
|
Unemployment reporting
|
N/A
|
State of Florida; disclosure per 119.071(5)(a)6.b., FS
|
Yes, for administrative use
|
|
HR/ Retirement
|
Retirement
|
N/A
|
Florida Department of Revenue - disclosure per 119.071(5)(a)6.b.
|
Yes, for administrative use
|
|
HR/Workers’ Compensation
|
Workers’ Compensation Claims
|
N/A
|
440.185, F.S. Department of Labor, FCRMC
|
Yes, for administrative use
|
|
HR/Retirement plans
|
403(b) Contribution Reports
|
N/A
|
US Tax Code 501(c)(3)
|
Yes, for administrative use
|
|
HR/Benefits
|
Group health, life and dental coverage enrollment
Employee and dependents of employee
|
Notice of Administrative use or HR form for employees and dependents
|
119.071(5)(a)6.f. permits disclosure of SSNs held by agency for purpose of administering health plan for employees and dependents.
|
Authorized
Notice of Administrative use or HR form for employees and dependents
|
|
Donations & Gifts
|
For collection and use upon a donation or gift to Seminole State College or the SSC Foundation to facilitate tax reporting
|
N/A
|
IRC 3402(f)(2)(A) and 6109 and implementing regulations
|
Yes, where required for reporting.
|
|
Purchasing/ Vendors and Independent
Contractors
|
Federal W-9, Form 1099
|
Notice of Administrative use
|
Internal Revenue Code, Section 6109; Title 26 US Code
|
Required (if no FEIN provided)
|
|
Finance and Budget
|
For use in processing accounts payable and other purchasing functions, including travel reimbursements
|
Notice of Administrative use
|
Required by the Internal Revenue Code (see sections 3402(f)(2)(A) and 6109 and implementing regulation); permitted by 119.071(5)
|
Yes, where required for reporting
|
|
Grants and Federal Contracts (when applicable)
|
With respect to certain federal contracts / grants requires reports including employee SSNs for equal employment opportunity reports and reports to IRS
|
N/A
|
41 CFR 60-4.3
|
Yes, where required for reporting
|
|
Students/ Financial Aid
|
For use in: administering federal and state programs, including verifying program eligibility and reporting data for accountability measures; completing FAFSA; Bright Futures and other scholarships for eligibility purposes; as required by federal law for financial aid reporting, financial aid transactions, and federal work study. (note that all loan applications use the SSN); student account collections; reporting to the IRS for education tax credits.
Requires institution to verify student's SSN, collection of information, including parents of dependents seeking aid. Requires student to submit SSN to obtain grant, loan or work
|
Notice through FAFSA and applications
|
20 USC 1078; 20 USC sections 1090, 1091, 1092.
Section 483 of the Higher Education Act of 1965 (collection of SSNs of students and parents)
34 CFR 668.16, (administrative use)
34 CFR 668.33 (verify residency)
34 CFR 668.36, (verify with FAFSA)
|
Yes, to be eligible for assistance
|
|
Students/ Admissions / Application
|
Requires SSNs and authorizes collection under IRS Code for student admission and enrollment; inclusion as part of the student’s demographic record; used to coordinate transition from one educational institution to another; tracking students’ progress within system
|
Application statement/ notice
|
1008.386 , F.S. (College may not require SSN as a condition of
admission or graduation)
SBE Rule 6A-1.0955(3)(e) (authorizes college to maintain information including SSN on adult students)
IRC Section 25A
(Hope/Lifetime learning credit tax reporting)
119.071(5)(a), FS. Collection and disclosure
|
Student may refuse, but may be subject to $50 penalty under IRC Sect.25A. (Hope / Lifetime Learning tax credit)
Pursuant to 1008.386 F.S.
College may not require SSN as a condition of admission or of graduation
|
|
Students/ Income Taxes
|
Issuance of Forms 1098T (tuition payments report) and 1098 E (loan interest)
|
N/A
|
26 USC 3402, 6051
26 CFR 1.6050
|
SSN or TIN required for filing
|
|
Students/
Hope/Lifetime Tax Credit
|
Reporting of SSNs to IRS
|
N/A
|
Federal Register, June 16, 2000\IRC Sect. 25A
Public Laws 105-34; 107-16
|
Student may refuse, but subject to fine
|
|
Students/ Agency for Workforce Programs
Federal Work Study
|
Administrative use and state (FDOE) or federal reporting (DOE); SSNs may also be used for verifying eligibility for programs and establishing residency requirements.
|
N/A
|
119.071(5)(a), FS.
FWS
34CFR 668.36
|
Yes, eligibility and administrative use
|
|
Students/ Third Party Standardized Tests
|
For use when third party testing agency requires collection
|
N/A
|
119.071(5)(a), F.S.
|
Yes, where required and for administrative use
|
