§ 841.1005 State responsibilities

5 CFR 841.1005The State will, in performance of this agreement:

5 CFR 841.1005(a)(a) Accept requests and revocations from annuitants who have designated that State income tax deductions will go to the State.

5 CFR 841.1005(b)(b) Convert these requests on a monthly basis to a machine-readable magnetic tape using specifications received from OPM, and forward that tape to OPM for processing.

5 CFR 841.1005(c)(c) Inform annuitants whose tax requests are rejected by OPM that the request was so rejected and of the reason why it was so rejected.

5 CFR 841.1005(d)(d) Recognize that, to the extent not prohibited by State laws, records maintained by the State relating to this program are considered jointly maintained by OPM and are subject to the Privacy Act of 1974 (5 U.S.C. 552a). Accordingly, the States will maintain such records in accordance with that statute and OPM's implementing regulations at 5 CFR part 297.

5 CFR 841.1005(e)(e) Respond to requests of annuitants for information and advice in regard to State income tax withholding.

5 CFR 841.1005(f)(f) Credit the amounts withheld from FERS annuities to the State tax liability of the respective annuitants, and, subject to applicable provisions of State law to the contrary, refund any balance over and above that liability to the annuitant, unless he or she should request otherwise.

5 CFR 841.1005(g)(g) Surrender all tax withholding requests to OPM when this agreement is terminated or when the documents are not otherwise needed for this State tax withholding program.

5 CFR 841.1005(h)(h) Allow OPM, the Comptroller General or any of their duly authorized representatives access to, and the right to examine, all records, books, papers or documents related to the processing of requests for State income tax withholding from FERS annuities.