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Defense Privacy Board Advisory Opinions
PROVIDING WAGE AND EARNING STATEMENTS (W-2 FORMS) OF MILITARY PERSONNEL TO STATE AND LOCAL TAXING AUTHORITIES
A blanket routine use has been established for all Department of Defense (DoD) systems of records which permits disclosure of information contained in W 2 forms to state and local taxing authorities with which the Secretary of the Treasury has entered into agreements under 5 U.S.C. §§ 5516, 5517 and 5520. Accounting for disclosures made pursuant to this routine use is required by the Privacy Act. See 5 U.S.C. § 552a(c). Defense Privacy Board Advisory Opinion 12 contains guidance on accounting for mass disclosures.