Notification of Social Security Number Collection and Use

PURPOSE

FEDERAL AND STATE REGULATIONS

• Federal I-9 (Department of Homeland Security)
• Federal W4, W2, 1099 (Internal Revenue Service
• Federal Social Security taxes (FICA)
• Processing and Distributing Federal W2 (Internal Revenue Service)
• Unemployment Reports (FL Dept of Revenue)
• Florida Retirement Contribution reports (FL Dept of Revenue)
• Workers Comp Claims (FCCRMC and Department of Labor)
• Direct Deposit Files (affiliate banks)
• 403b and 457b contribution reports
• Group health, life and dental coverage enrollment (for employees and their dependents)
• Various supplemental insurance deduction reports
• Background checks (SSNs are collected in conducting employment background investigations for prospective employees as well as promotion eligible employees pursuing positions of special trust)
• Retirement documents (for retirees, employees and their beneficiaries)

• Tax-related uses are authorized and/or required by 26 USC 3402, 3406, 1441, 6109 & 31.6011(b)-2; 8 USC 1324a; and 20 CFR 404.452
• Benefits-related uses are authorized by 119.071(5)(a)6.b.,f.,g, F.S
• Background/employment-related uses are required by 8 USC 1324(a) and 42 USC 653(a)
• Worker Compensation Claims are authorized by 440.185, F.S., Department of Labor, FCCRMC
• Unemployment uses are authorized by State of Florida; disclosure per 119.071(5)(a)6.b., F.S.
• Retirement uses are authorized by Florida Department of Revenue; disclosure per 119.071(5)(a)6.b., F.S.

Admissions and Registration

• Federal legislation relating to the American Opportunity Tax Credit/Lifetime Learning Tax Credit requires that all postsecondary institutions report student SSNs to the Internal Revenue Service (IRS). This IRS requirement makes it necessary for GCSC to collect the SSN of every student. A student may refuse to disclose his/her SSN for this purpose, but he/she may be subject to IRS penalties.
• The Florida public school system uses the SSN as a student identifier. It is beneficial to have access to the same information for purposes of tracking and assisting students in the transition from one educational level to the next, linking all levels of the state education system. The intent is to establish a comprehensive management database of information which will co-reside with the Division of Public Schools Information Database and the State University System Database to provide integrated information at the state level for educational decision-making.
• SSNs may appear on official transcripts and are used for business purposes in accordance with parameters outlined by the U.S. Department of Education.

• Tracking uses are authorized by SBE Rule 6A-10955(3)(e); 1008.386, F.S. and the General Education Provisions Act (20 USC 1221(e-1)).
• American Opportunity Tax Credit/Lifetime Learning Tax Credit uses are authorized by 26 USC 25A
• Registration uses are authorized by 119.071(5), F.S.
• Issuance of Form 1098T for tuition payment reports is authorized by 26 USC 6050S, with updated guidelines in Federal Register, August 2, 2016/IRC Section 25A
• The College Reach-Out Program (CROP) uses are authorized by 1007.34, F.S.

Veteran Administration Benefits

• The SSN is required for enrollment verification and reporting for all Veterans Administration beneficiaries. A Veteran student is required to report his/her SSN in order to receive the appropriate benefits and for tracking purposes.

• Required by 38 USC 3471

Financial Aid

• The Student Financial Aid Office uses SSNs in the application process for determining eligibility for financial aid such as grants, loans, work assistance programs and scholarships (including Bright Futures). The SSNs are used to identify students by the Florida Office of Student Financial Aid and the U.S. Department of Education. Each student must report his/her SSN on the FAFSA. If an SSN is not provided, the FAFSA cannot be processed.

• Collection uses are required by Title IV of the Higher Education Act of 1965, as amended (§§483 and 484); 20 USC 1078, 1090, 1091 & 1092
• Required by 34 CFR 668.16 for administrative usages
• Required by 34 CFR 668.33 for residency verification usages
• Required by 34 CFR 668.36 for FAFSA verification usages
• Required by 34 CFR 668.32(i) and 34 CFR 668.36 for Federal Work Study usages
• Authorized by 26 CFR § 1.6050S-3 for issuance of Form 1098E, a tax form used to report student loan interest

Workforce Programs

• These programs, funded through the Agency for Workforce Innovation (AWI), use your SSN as identifier for program eligibility, enrollment and completion.

• Required by 119.071(5)(a)

Contractor

• SSN information is collected to comply with Internal Revenue Service regulations for contractors and individuals who have entered into agreements for services, as required and authorized by federal law.

• Required by Internal Revenue Code, Section 6109; Title 26 US Code

Foundation

• The Foundation is charged with advancing the mission and goals of the College through scholarships, program support, outreach initiatives, and fundraising activities. The Foundation has a need to access SSNs of individuals who supply services to the Foundation for tax purposes as required by law.

• Authorized by 119.071(5), F.S.