Social Security Numbers, Confidentiality, and Taxes 2024
General Policy
The Department is responsible to keep client social security numbers confidential except in specific circumstances, for a specific purpose, and only with a signed release for that purpose. When a foster parent accepts placement of a foster child, they sign the Foster Family Placement Contract, in which it states they agree “to hold confidential all information received from the Department and Juvenile Court Services, the child, the child’s family, and medical personnel, consult with the social worker or juvenile court officer before any disclosure of information, and release no information to unauthorized persons.”
In general, then, foster parents may only use social security numbers upon the written release of the child’s parent or guardian for the specific purpose requested.
Policy Specific to Foster Parents Claiming Foster Children as Dependents for Tax Purposes
The Department does not give tax advice to foster parents. Generally, for example, foster parents qualify to claim foster children on their income taxes if the child resided in their home for more than 6 months of the calendar year. As noted above, this can only occur if they have a signed release from the parent or guardian allowing them to share the child’s social security number for the purpose of tax preparation.
When the Department is the Guardian
The Department may release the social security number to the foster parent when HHS is the guardian. However, the foster parent will need to get a letter from the Department to allow them to provide that social security number to their tax preparer for income tax purposes only.
When the Department is Not the Guardian
The foster child’s parents retain their right to authorize or not authorize the release of their child’s social security number to foster parents. Some parents of foster children may intend to claim their child on their income taxes. The HHS caseworker should facilitate a conversation between the foster parent and the parent to procure the appropriate release of information. If the foster parent is comfortable pursuing the discussion directly, the worker can provide the release (Consent to Obtain and Release Information, 470-0429) to the foster parent to obtain the parent’s signature.
In both scenarios outlined above, the guardian has the right not to sign the requested release.