Restrictions on the use of the SSN on FTB mailings to individuals
PURPOSE OF BULLETIN
To inform staff of the changes made by Senate Bill 25, regarding the uses of the taxpayer's Social Security Number (SSN) on FTB mailings that take effect January 1, 2007.
WHAT SB25 DID
SB 25 amended California Civil Code section 1798.85 to generally prohibit the department from printing an individual's SSN on any materials that are mailed to the individual, unless state or federal law requires it to be on the document.
The change does not prohibit FTB from:
- Using an individual's SSN as an internal identifier.
- Using a SSN on documents sent to third parties, such as garnishments and levies.
- Requiring a taxpayer to use their SSN on their tax return.
FTB CREATED UNIQUE IDENTIFIER, REPLACES SSN
FTB created a unique identifier that will take the place of the SSN on notifications, billings, or correspondence. The identifier has been assigned to existing taxpayer accounts and will be assigned automatically to new taxpayers.
To distinguish it from a SSN, the identifier consists of 10 numeric digits separated by a hyphen between the 3rd and 4th digits, and the 8th and 9th digits.
For documents created before the systems were modified, staff should continue to use their redaction procedures.