Section 7. REIMBURSABLE AGREEMENT

1. All work done by the IRS under this computer matching program will be performed on a cost reimbursable basis. In general, non-government agencies as defined in IRS’ Chief Financial Officer’s Guidelines must pay in advance at the beginning of each federal Fiscal Year. State and local government agencies are defined as non-federal entities. Federal agencies will be billed at least monthly.

2. The requesting agency will need a Reimbursable Agreement in addition to the computer matching agreement. The IRS will prepare an original Form 14417, Reimbursable Agreement – Non-Federal Entities or Forms 7600A and B Interagency Agreement (IAA),Agreement Between Federal Agencies, upon receipt of and approval of an application from an agency. The requesting agency will receive an electronic Reimbursable Agreement from the IRS. The requesting agency will complete the Reimbursable Agreement in accordance with accompanying instructions. Agencies must provide their Employer Identification Number (EIN) and Data Universal Number System (DUNS) number, which may also be referred to as a Taxpayer Identification Number (TIN), in the space provided. Federal agencies must also provide their Agency Location Code (ALC).

3. When the IRS receives the signed documents from the agency, the agency will be assigned an agency code, agency abbreviation and customer number (used by IRS Accounting Section) to be used when making requests.

4. Upon receipt of the signed Computer Matching Agreement, signed Form 14417 or Form 7600 A and B, payment and approved Safeguard Security Report (SSR), the agency may begin requesting FTI.

5. To eliminate unnecessary costs, agencies should not submit the entire database of current applicants each month. Agencies should submit all current applicants annually to verify income . On a monthly basis, agencies should submit new applicants for that monthly period.

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