WHEN CONSENT IS NOT REQUIRED TO DISCLOSE INFORMATION

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WHEN CONSENT IS NOT REQUIRED TO DISCLOSE INFORMATION

Authorities: 20 USC § 1232; 25 USC § 5304; 26 USC § 152; 34 CFR Parts 99, 300; Texas Education Code; Texas Family Code

	FEDERAL AND STATE REQUIREMENTS
Practice	It is not required to obtain CONSENT FOR DISCLOSURE OF CONFIDENTIAL INFORMATION before personally identifiable information is released if: Citations: 99.31(a) 300.622(a) 300.622(b)(1)
Practice	The disclosure is to officials of Individuals with Disabilities Education Act (IDEA) Part B participating agencies for purposes of meeting a requirement of IDEA except as otherwise provided in this framework; Citations: 300.622(a) 300.622(b)(1)
Practice	The disclosure is to other school officials, including teachers, within the agency or institution whom the agency or institution has determined to have legitimate educational interests; Citations: 99.31(a)(1) 99.31(b)
Practice	The disclosure is to officials of another school, school system, or institution of postsecondary education where the student seeks or intends to enroll, is enrolled, or is receiving services, subject to the [SummaryReference ID=5641 LinkName=CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION TO OTHER EDUCATIONAL AGENCIES OR INSTITUTIONS]; Citations: 99.31(a)(2) 99.34
Practice	The disclosure is to authorized representatives listed in the [SummaryReference ID=5648 LinkName=CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION FOR FEDERAL OR STATE PROGRAM PURPOSES]; Citations: 99.31(a)(3) 99.35
Practice	The disclosure is in connection with financial aid for which the student has applied or which the student has received, if the information is necessary for such purposes as to: Citations: 99.31(a)(4)(i) 99.31(a)(4)(ii)
Practice	Determine eligibility for the aid; Citations: 99.31(a)(4)(i)(A)
Practice	Determine the amount of the aid; Citations: 99.31(a)(4)(i)(B)
Practice	Determine the conditions for the aid; or Citations: 99.31(a)(4)(i)(C)
Practice	Enforce the terms and conditions of the aid; Citations: 99.31(a)(4)(i)(D)
Practice	Unless further limited by state law, the disclosure is to state and local officials or authorities to whom this information is specifically: Citations: 99.31(a)(5)(i) 99.31(a)(5)(ii)
Practice	Allowed to be reported or disclosed pursuant to a state statute adopted before November 19, 1974, if the allowed reporting or disclosure concerns the juvenile justice system and the system's ability to effectively serve the student whose records are released; or Citations: 99.31(a)(5)(i)(A)
Practice	Allowed to be reported or disclosed pursuant to [SummaryReference ID=5657 LinkName=CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION CONCERNING THE JUVENILE JUSTICE SYSTEM]; Citations: 99.31(a)(5)(i)(B)
Practice	The disclosure is to organizations conducting studies for, or on behalf of, educational agencies or institutions subject to the [SummaryReference ID=5660 LinkName=CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION TO ORGANIZATIONS CONDUCTING STUDIES]; Citations: 99.31(a)(6)(i)
Practice	The disclosure is to accrediting organizations to carry out accrediting functions; Citations: 99.31(a)(7)
Practice	The disclosure is to the parent of a dependent student, as defined in the Internal Revenue Code; Citations: 99.31(a)(8) 26 USC 152
Practice	The disclosure is to comply with a judicial order or lawfully issued subpoena subject to the [SummaryReference ID=5669 LinkName=CONDITIONS THAT APPLY TO A JUDICIAL ORDER OR LAWFULLY ISSUED SUBPOENA]; Citations: 99.31(a)(9)(i)
Practice	The disclosure is to appropriate parties in connection with a health or safety emergency under the [SummaryReference ID=6231 LinkName=CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION IN HEALTH AND SAFETY EMERGENCIES]; Citations: 99.31(a)(10)
Practice	The disclosure is to an agency caseworker or other representative of a state or local child welfare agency, or tribal organization, who has the right to access a student's case plan, as defined and determined by the state or tribal organization, when such agency or organization is legally responsible, in accordance with state or tribal law, for the care and protection of the student, provided that the education records, or the personally identifiable information contained in such records, of the student will not be disclosed by such agency or organization, except to an individual or entity engaged in addressing the student's education needs and authorized by such agency or organization to receive such disclosure and such disclosure is consistent with the state or tribal laws applicable to protecting the confidentiality of a student's education records; Citations: 20 USC 1232g(b)(1)(L) 25 USC 5304(l)
Practice	The disclosure is information the educational agency or institution has designated as directory information, in compliance with the DISCLOSURE OF DIRECTORY INFORMATION framework; and Citations: 99.31(a)(11) 99.31(b)
Practice	The disclosure is to the parent of a student who is not an eligible student or to the student. Citations: 99.31(a)(12) 99.31(d)
	CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION TO OTHER EDUCATIONAL AGENCIES OR INSTITUTIONS
Practice	An educational agency or institution that discloses an education record to officials of another school, school system, or institution of postsecondary education where the student seeks or intends to enroll, is enrolled, or is receiving services, must: Citations: 99.34(a) 99.34(b) 99.31(a)(2)
Practice	Make a reasonable attempt to notify the parent or eligible student at the last known address of the parent or eligible student, unless: Citations: 99.34(a)(1)
Practice	The disclosure is initiated by the parent or eligible student; or Citations: 99.34(a)(1)(i)
Practice	The ANNUAL NOTIFICATION of the agency or institution includes a notice that the agency or institution forwards education records to other agencies or institutions that have requested the records and in which the student seeks or intends to enroll or is already enrolled so long as the disclosure is for purposes related to the student's enrollment or transfer; Citations: 99.34(a)(1)(ii)
Practice	Give the parent or eligible student, upon request, a copy of the record that was disclosed; and Citations: 99.34(a)(2)
Practice	Give the parent or eligible student, upon request, an opportunity for a hearing under the PROCEDURES FOR AMENDING EDUCATION RECORDS framework. Citations: 99.34(a)(3)
	CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION FOR FEDERAL OR STATE PROGRAM PURPOSES
Practice	The following officials and authorized representatives may have access to education records in connection with an audit or evaluation of federal or state supported education programs, or for the enforcement of or compliance with federal legal requirements which relate to those programs: Citations: 99.31(a)(3) 99.35(a)
Practice	The comptroller general of the United States; Citations: 99.31(a)(3)(i)
Practice	The attorney general of the United States; Citations: 99.31(a)(3)(ii)
Practice	The secretary of education of the United States; or Citations: 99.31(a)(3)(iii)
Practice	State and local educational authorities. Citations: 99.31(a)(3)(iv)
Practice	Unless there has been CONSENT FOR DISCLOSURE OF CONFIDENTIAL INFORMATION or the collection of personally identifiable information is specifically authorized by federal law, the information that is collected for disclosure for federal or state program purposes must: Citations: 99.35(b) 99.35(c)
Practice	Be protected in a manner that does not permit personal identification of individuals by anyone except the comptroller general of the United States, the attorney general of the United States, the secretary of education of the United States, or state and local educational authorities, and representatives; and Citations: 99.35(b)(1) 99.31(a)(3)
Practice	Be destroyed when no longer needed for the purpose of audit or evaluation of federal or state supported education programs, or for the enforcement of or compliance with federal legal requirements which relate to those programs. Citations: 99.35(b)(2) 99.35(a)
	CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION CONCERNING THE JUVENILE JUSTICE SYSTEM
Practice	If reporting or disclosure allowed by state statute concerns the juvenile justice system and the system's ability to effectively service, prior to adjudication, the student whose records are released, an educational agency or institution may disclose education records. Citations: 99.38(a) 99.31(a)(5)(i)(B)
Practice	At the request of a juvenile service provider, a local educational agency must disclose to the juvenile service provider confidential information contained in the student's educational records if the student has been: Citations: TEC 37.084(a) TX Family Code 58.0051(b) TX Family Code 58.0051(a)(2)
Practice	Taken into custody by a law enforcement officer or probation officer in connection with a proceeding in juvenile or family court; or Citations: TEC 37.084(a) TX Family Code 58.0051(b)(1) TX Family Code 52.01(a)
Practice	Referred to a juvenile court for allegedly engaging in delinquent conduct or conduct indicating a need for supervision. Citations: TEC 37.084(a) TX Family Code 58.0051(b)(2)
Document	The officials and authorities to whom the records are disclosed must certify in writing to the educational agency or institution that the information will not be disclosed to any other party, except as provided under state law, without the prior written consent of the parent of the student. Citations: 99.38(b) TX Family Code 58.0051(e)
Practice	Unless the parent or the eligible student has given written CONSENT FOR DISCLOSURE OF CONFIDENTIAL INFORMATION, a RECORD OF ACCESS for information disclosed to a juvenile justice provider must be maintained for seven years from the date the information is disclosed. Citations: 99.32(d)(3) TX Family Code 58.0051(c)
Practice	For records provided to a juvenile service provider, a fee equal to the fee charged under the Public Information Act may be charged unless: Citations: TX Family Code 58.0051(h)(1)
Practice	A memorandum of understanding between the requesting provider and the disclosing provider prohibits the payment of a fee, provides for a waiver of a fee, or provides an alternate method of assessing a fee. Citations: TX Family Code 58.0051(h)(1)
	CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION TO ORGANIZATIONS CONDUCTING STUDIES
Practice	Under the Family Educational Rights and Privacy Act and for the purposes of the RECORDS frameworks, organization includes, but is not limited to, federal, state, and local agencies, and independent organizations. Citations: 99.31(a)(6)(v)
Practice	Information may be disclosed to organizations conducting studies for, or on behalf of, educational agencies or institutions to: Citations: 99.31(a)(6)
Practice	Develop, validate, or administer predictive tests; Citations: 99.31(a)(6)(i)(A)
Practice	Administer student aid programs; or Citations: 99.31(a)(6)(i)(B)
Practice	Improve instruction. Citations: 99.31(a)(6)(i)(C)
Practice	The agency or institution may disclose personally identifiable information to organizations conducting studies, and a state or local educational authority or agency headed by the comptroller general of the United States, the attorney general of the United States, the secretary of education of the United States, or state and local educational authorities may redisclose personally identifiable information only if: Citations: 99.31(a)(6)(ii) 99.31(a)(6)(i) 99.31(a)(3)
Practice	The study is conducted in a manner that does not permit personal identification of parents and students by individuals other than representatives of the organization that have legitimate interests in the information; Citations: 99.31(a)(6)(iii)(A)
Practice	The information is destroyed when no longer needed for the purposes for which the study was conducted; and Citations: 99.31(a)(6)(iii)(B)
Practice	It enters into a written agreement with the organization that: Citations: 99.31(a)(6)(iii)(C)
Document	Specifies the purpose, scope, and duration of the study or studies and the information to be disclosed; Citations: 99.31(a)(6)(iii)(C)(1)
Document	Requires the organization to use personally identifiable information from education records only to meet the purpose or purposes of the study as stated in the written agreement; Citations: 99.31(a)(6)(iii)(C)(2)
Document	Requires the organization to conduct the study in a manner that does not permit personal identification of parents and students, as defined in the part, by anyone other than representatives of the organization with legitimate interests; or Citations: 99.31(a)(6)(iii)(C)(3)
Document	Requires the organization to destroy all personally identifiable information when the information is no longer needed for the purposes for which the study was conducted and specifies the time period in which the information must be destroyed. Citations: 99.31(a)(6)(iii)(C)(4)
	CONDITIONS THAT APPLY TO A JUDICIAL ORDER OR LAWFULLY ISSUED SUBPOENA
Practice	The educational agency or institution may disclose information to comply with a judicial order or lawfully issued subpoena only if the agency or institution makes a reasonable effort to notify the parent or eligible student of the order or subpoena in advance of compliance, so that the parent or eligible student may seek protective action, unless the disclosure is in compliance with: Citations: 99.31(a)(9)(ii)
Practice	A federal grand jury subpoena and the court has ordered that the existence or the contents of the subpoena or the information furnished in response to the subpoena not be disclosed; Citations: 99.31(a)(9)(ii)(A)
Practice	When a parent is a party to a court proceeding involving child abuse and neglect or dependency matters, and the order is issued in the context of that proceeding. Citations: 20 USC 1232g(b)(2)(B)
Practice	Any other subpoena issued for a law enforcement purpose and the court or other issuing agency has ordered that the existence or the contents of the subpoena or the information furnished in response to the subpoena not be disclosed; or Citations: 99.31(a)(9)(ii)(B)
Practice	If an educational agency or institution initiates legal action against a parent or student, the educational agency or institution may disclose to the court, without a court order or subpoena, the education records of the student that are relevant for the educational agency or institution to proceed with the legal action as plaintiff. Citations: 99.31(a)(9)(iii)(A)
	CONDITIONS THAT APPLY TO DISCLOSURE OF INFORMATION IN HEALTH AND SAFETY EMERGENCIES
Practice	If a parent or eligible student initiates legal action against an educational agency or institution, the educational agency or institution may disclose to the court, without a court order or subpoena, the student's education records that are relevant for the educational agency or institution to defend itself. Citations: 99.31(a)(9)(iii)(B)
Practice	An educational agency or institution may disclose personally identifiable information from an education record to appropriate parties, including parents of an eligible student, in connection with an emergency if knowledge of the information is necessary to protect the health or safety of the student or other individuals. Citations: 99.36(a)
Practice	An educational agency or institution cannot be prevented from: Citations: 99.36(b)
Practice	Including in the education records of a student appropriate information concerning disciplinary action taken against the student for conduct that posed a significant risk to the safety or well-being of that student, other students, or other members of the school community; Citations: 99.36(b)(1)
Practice	Disclosing appropriate information concerning disciplinary action taken against the student for conduct that posed a significant risk to the safety or well-being of that student, other students, or other members of the school community, to teachers and school officials within the agency or institution who the agency or institution has determined have legitimate educational interests in the behavior of the student; or Citations: 99.36(b)(2) 99.36(b)(1)
Practice	Disclosing appropriate information concerning disciplinary action taken against the student for conduct that posed a significant risk to the safety or well-being of that student, other students, or other members of the school community, to teachers and school officials in other schools who have been determined to have legitimate educational interests in the behavior of the student. Citations: 99.36(b)(3) 99.36(b)(1)
Practice	In making a determination regarding disclosing information in health and safety emergencies, an educational agency or institution may take into account the totality of the circumstances pertaining to a threat to the health or safety of a student or other individuals. Citations: 99.36(c)
Practice	If the educational agency or institution determines that there is an articulable and significant threat to the health or safety of a student or other individuals, it may disclose information from education records to any person whose knowledge of the information is necessary to protect the health or safety of the student or other individuals. Citations: 99.36(c)
Practice	If, based on the information available at the time of the determination of a health or safety emergency, there is a rational basis for the determination, the United States Department of Education will not substitute its judgment for that of the educational agency or institution in evaluating the circumstances and making its determination. Citations: 99.36(c)

Last Updated : Wed, Jul 03, 2024

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34 Code of Federal Regulations § 99.31 Under what conditions is prior consent not required to disclose information?

(a) An educational agency or institution may disclose personally identifiable information from an education record of a student without the consent required by Sec. 99.30 if the disclosure meets one or more of the following conditions:
    (1)
(i)
          (A) The disclosure is to other school officials, including teachers, within the agency or institution whom the agency or institution has determined to have legitimate educational interests.
          (B) A contractor, consultant, volunteer, or other party to whom an agency or institution has outsourced institutional services or functions may be considered a school official under this paragraph provided that the outside party—
             (1) Performs an institutional service or function for which the agency or institution would otherwise use employees;
             (2) Is under the direct control of the agency or institution with respect to the use and maintenance of education records; and
             (3) Is subject to the requirements of §99.33(a) governing the use and redisclosure of personally identifiable information from education records.
       (ii) An educational agency or institution must use reasonable methods to ensure that school officials obtain access to only those education records in which they have legitimate educational interests. An educational agency or institution that does not use physical or technological access controls must ensure that its administrative policy for controlling access to education records is effective and that it remains in compliance with the legitimate educational interest requirement in paragraph (a)(1)(i)(A) of this section.
    (2) The disclosure is, subject to the requirements of §99.34, to officials of another school, school system, or institution of postsecondary education where the student seeks or intends to enroll, or where the student is already enrolled so long as the disclosure is for purposes related to the student’s enrollment or transfer.

Note: Section 4155(b) of the No Child Left Behind Act of 2001, 20 U.S.C. 7165(b), requires each State to assure the Secretary of Education that it has a procedure in place to facilitate the transfer of disciplinary records with respect to a suspension or expulsion of a student by a local educational agency to any private or public elementary or secondary school in which the student is subsequently enrolled or seeks, intends, or is instructed to enroll.

    (3) The disclosure is, subject to the requirements of Sec. 99.35, to authorized representatives of—

       (i) The Comptroller General of the United States;
       (ii) The Attorney General of the United States;
       (iii) The Secretary; or
       (iv) State and local educational authorities.
(4)
       (i) The disclosure is in connection with financial aid for which the student has applied or which the student has received, if the information is necessary for such purposes as to:
          (A) Determine eligibility for the aid;
          (B) Determine the amount of the aid;
          (C) Determine the conditions for the aid; or
          (D) Enforce the terms and conditions of the aid.
       (ii) As used in paragraph (a)(4)(i) of this section, financial aid means a payment of funds provided to an individual (or a payment in kind of tangible or intangible property to the individual) that is conditioned on the individual's attendance at an educational agency or institution.
    (5)
       (i) The disclosure is to State and local officials or authorities to whom this information is specifically—
(A) Allowed to be reported or disclosed pursuant to State statute adopted before November 19, 1974, if the allowed reporting or disclosure concerns the juvenile justice system and the system's ability to effectively serve the student whose records are released; or
          (B) Allowed to be reported or disclosed pursuant to State statute adopted after November 19, 1974, subject to the requirements of Sec. 99.38.
       (ii) Paragraph (a)(5)(i) of this section does not prevent a State from further limiting the number or type of State or local officials to whom disclosures may be made under that paragraph.
    (6)
       (i) The disclosure is to organizations conducting studies for, or on behalf of, educational agencies or institutions to:
          (A) Develop, validate, or administer predictive tests;
          (B) Administer student aid programs; or
          (C) Improve instruction.
       (ii) Nothing in the Act or this part prevents a State or local educational authority or agency headed by an official listed in paragraph (a)(3) of this section from entering into agreements with organizations conducting studies under paragraph (a)(6)(i) of this section and redisclosing personally identifiable information from education records on behalf of educational agencies and institutions that disclosed the information to the State or local educational authority or agency headed by an official listed in paragraph (a)(3) of this section in accordance with the requirements of §99.33(b).
       (iii) An educational agency or institution may disclose personally identifiable information under paragraph (a)(6)(i) of this section, and a State or local educational authority or agency headed by an official listed in paragraph (a)(3) of this section may redisclose personally identifiable information under paragraph (a)(6)(i) and (a)(6)(ii) of this section, only if—
          (A) The study is conducted in a manner that does not permit personal identification of parents and students by individuals other than representatives of the organization that have legitimate interests in the information;
          (B) The information is destroyed when no longer needed for the purposes for which the study was conducted; and
          (C) The educational agency or institution or the State or local educational authority or agency headed by an official listed in paragraph (a)(3) of this section enters into a written agreement with the organization that—
             (1) Specifies the purpose, scope, and duration of the study or studies and the information to be disclosed;
             (2) Requires the organization to use personally identifiable information from education records only to meet the purpose or purposes of the study as stated in the written agreement;
             (3) Requires the organization to conduct the study in a manner that does not permit personal identification of parents and students, as defined in this part, by anyone other than representatives of the organization with legitimate interests; and
             (4) Requires the organization to destroy all personally identifiable information when the information is no longer needed for the purposes for which the study was conducted and specifies the time period in which the information must be destroyed.
       (iv) An educational agency or institution or State or local educational authority or Federal agency headed by an official listed in paragraph (a)(3) of
this section is not required to initiate a study or agree with or endorse the conclusions or results of the study.
       (v) For the purposes of paragraph (a)(6) of this section, the term "organization" includes, but is not limited to, Federal, State, and local agencies, and independent organizations.
    (7) The disclosure is to accrediting organizations to carry out their accrediting functions.
    (8) The disclosure is to parents, as defined in Sec. 99.3, of a dependent student, as defined in section 152 of the Internal Revenue Code of 1986.
    (9)
       (i) The disclosure is to comply with a judicial order or lawfully issued subpoena.
       (ii) The educational agency or institution may disclose information under paragraph (a)(9)(i) of this section only if the agency or institution makes a reasonable effort to notify the parent or eligible student of the order or subpoena in advance of compliance, so that the parent or eligible student may seek protective action, unless the disclosure is in compliance with—
(A) A Federal grand jury subpoena and the court has ordered that the existence or the contents of the subpoena or the information furnished in response to the subpoena not be disclosed;
          (B) Any other subpoena issued for a law enforcement purpose and the court or other issuing agency has ordered that the existence or the contents of the subpoena or the information furnished in response to the subpoena not be disclosed; or
          (C) An ex parte court order obtained by the United States Attorney General (or designee not lower than an Assistant Attorney General) concerning investigations or prosecutions of an offense listed in 18 U.S.C. 2332b(g)(5)(B) or an act of domestic or international terrorism as defined in 18 U.S.C. 2331.
       (iii)
          (A) If an educational agency or institution initiates legal action against a parent or student, the educational agency or institution may disclose to the court, without a court order or subpoena, the education records of the student that are relevant for the educational agency or institution to proceed with the legal action as plaintiff.
          (B) If a parent or eligible student initiates legal action against an educational agency or institution, the educational agency or institution may disclose to the court, without a court order or subpoena, the student's education records that are relevant for the educational agency or institution to defend itself.
    (10) The disclosure is in connection with a health or safety emergency, under the conditions described in Sec. 99.36.
    (11) The disclosure is information the educational agency or institution has designated as "directory information'', under the conditions described in Sec. 99.37.
    (12) The disclosure is to the parent of a student who is not an eligible student or to the student.
    (13) The disclosure, subject to the requirements in Sec. 99.39, is to a victim of an alleged perpetrator of a crime of violence or a non-forcible sex offense. The disclosure may only include the final results of the disciplinary proceeding conducted by the institution of postsecondary education with respect to that alleged crime or offense. The institution may disclose the final results of the disciplinary proceeding, regardless of whether the institution concluded a violation was committed.
    (14)
       (i) The disclosure, subject to the requirements in Sec. 99.39, is in connection with a disciplinary proceeding at an institution of postsecondary education. The institution must not disclose the final results of the disciplinary proceeding unless it determines that—
(A) The student is an alleged perpetrator of a crime of violence or non-forcible sex offense; and
          (B) With respect to the allegation made against him or her, the student has committed a violation of the institution's rules or policies.
       (ii) The institution may not disclose the name of any other student, including a victim or witness, without the prior written consent of the other student.
       (iii) This section applies only to disciplinary proceedings in which the final results were reached on or after October 7, 1998.
    (15)
      (i) The disclosure is to a parent of a student at an institution of postsecondary education regarding the student's violation of any Federal, State, or local law, or of any rule or policy of the institution, governing the use or possession of alcohol or a controlled substance if—
(A) The institution determines that the student has committed a disciplinary violation with respect to that use or possession; and
          (B) The student is under the age of 21 at the time of the disclosure to the parent.
       (ii) Paragraph (a)(15) of this section does not supersede any provision of State law that prohibits an institution of postsecondary education from disclosing information.
    (16) The disclosure concerns sex offenders and other individuals required to register under section 170101 of the Violent Crime Control and Law Enforcement Act of 1994, 42 U.S.C. 14071, and the information was provided to the educational agency or institution under 42 U.S.C. 14071 and applicable Federal guidelines.
. . .

Last Amended: 76 FR 75641, Dec. 2, 2011
Entered: January 19, 2012

34 Code of Federal Regulations § 99.35 What conditions apply to disclosure of information for Federal or State program purposes?

(a)
   (1) Authorized representatives of the officials or agencies headed by officials listed in §99.31(a)(3) may have access to education records in connection with an audit or evaluation of Federal or State supported education programs, or for the enforcement of or compliance with Federal legal requirements that relate to those programs.
   (2) The State or local educational authority or agency headed by an official listed in §99.31(a)(3) is responsible for using reasonable methods to ensure to the greatest extent practicable that any entity or individual designated as its authorized representative—
      (i) Uses personally identifiable information only to carry out an audit or evaluation of Federal- or State-supported education programs, or for the enforcement of or compliance with Federal legal requirements related to these programs;
      (ii) Protects the personally identifiable information from further disclosures or other uses, except as authorized in paragraph (b)(1) of this section; and
      (iii) Destroys the personally identifiable information in accordance with the requirements of paragraphs (b) and (c) of this section.
   (3) The State or local educational authority or agency headed by an official listed in §99.31(a)(3) must use a written agreement to designate any authorized representative, other than an employee. The written agreement must—
      (i) Designate the individual or entity as an authorized representative;
      (ii) Specify—
         (A) The personally identifiable information from education records to be disclosed;
         (B) That the purpose for which the personally identifiable information from education records is disclosed to the authorized representative is to carry out an audit or evaluation of Federal- or State-supported education programs, or to enforce or to comply with Federal legal requirements that relate to those
programs; and
         (C) A description of the activity with sufficient specificity to make clear that the work falls within the exception of §99.31(a)(3), including a description of how the personally identifiable information from education records will be used;
      (iii) Require the authorized representative to destroy personally identifiable information from education records when the information is no longer needed for the purpose specified;
      (iv) Specify the time period in which the information must be destroyed; and
      (v) Establish policies and procedures, consistent with the Act and other Federal and State confidentiality and privacy provisions, to protect personally
identifiable information from education records from further disclosure (except back to the disclosing entity) and unauthorized use, including limiting
use of personally identifiable information from education records to only authorized representatives with legitimate interests in the audit or evaluation of a Federal- or State-supported education program or for compliance or enforcement of Federal legal requirements related to these programs.

(b) Information that is collected under paragraph (a) of this section must—
   (1) Be protected in a manner that does not permit personal identification of individuals by anyone other than the State or local educational authority or agency headed by an official listed in §99.31(a)(3) and their authorized representatives, except that the State or local educational authority or agency
headed by an official listed in §99.31(a)(3) may make further disclosures of personally identifiable information from education records on behalf of the educational agency or institution in accordance with the requirements of §99.33(b); and
   (2) Be destroyed when no longer needed for the purposes listed in paragraph (a) of this section.

(c) Paragraph (b) of this section does not apply if:
   (1) The parent or eligible student has given written consent for the disclosure under §99.30; or
   (2) The collection of personally identifiable information is specifically authorized by Federal law.

Last Amended: 76 FR 75642, Dec. 2, 2011
Entered: Jan. 23, 2012

26 United States Code § 152. Dependent defined.

(a) In general
For purposes of this subtitle, the term “dependent” means—
   (1) a qualifying child, or
   (2) a qualifying relative.

(b) Exceptions
For purposes of this section—
   (1) Dependents ineligible If an individual is a dependent of a taxpayer for any taxable year of such taxpayer beginning in a calendar year, such individual shall be treated as having no dependents for any taxable year of such individual beginning in such calendar year.
   (2) Married dependents An individual shall not be treated as a dependent of a taxpayer under subsection (a) if such individual has made a joint return with the individual’s spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
   (3) Citizens or nationals of other countries
      (A) In general
The term “dependent” does not include an individual who is not a citizen or national of the United States unless such individual is a resident of the United States or a country contiguous to the United States.
      (B) Exception for adopted child
Subparagraph (A) shall not exclude any child of a taxpayer (within the meaning of subsection (f)(1)(B)) from the definition of “dependent” if—
         (i) for the taxable year of the taxpayer, the child has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household, and
         (ii) the taxpayer is a citizen or national of the United States.

(c) Qualifying child
For purposes of this section—
   (1) In general
The term “qualifying child” means, with respect to any taxpayer for any taxable year, an individual—
      (A) who bears a relationship to the taxpayer described in paragraph (2),
      (B) who has the same principal place of abode as the taxpayer for more than one-half of such taxable year,
      (C) who meets the age requirements of paragraph (3), and
      (D) who has not provided over one-half of such individual’s own support for the calendar year in which the taxable year of the taxpayer begins, and
      (E) who has not filed a joint return (other than only for a claim of refund) with the individual's spouse under section
6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
   (2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if such individual is—
      (A) a child of the taxpayer or a descendant of such a child, or
      (B) a brother, sister, stepbrother, or stepsister of the taxpayer or a descendant of any such relative.
   (3) Age requirements
      (A) In general
For purposes of paragraph (1)(C), an individual meets the requirements of this paragraph if such individual is younger than the taxpayer claiming such individual as a qualifying child and -
         (i) has not attained the age of 19 as of the close of the calendar year in which the taxable year of the taxpayer begins, or
         (ii) is a student who has not attained the age of 24 as of the close of such calendar year.
      (B) Special rule for disabled
In the case of an individual who is permanently and totally disabled (as defined in section 22 (e)(3) ) at any time during such calendar year, the requirements of subparagraph (A) shall be treated as met with respect to such individual.
   (4) Special rule relating to 2 or more who can claim the same qualifying child
      (A) In general
Except as provided in subparagraphs (B) and (C), if (but for this paragraph) an individual may be and is claimed as a qualifying child by 2 or more taxpayers for a taxable year beginning in the same calendar year, such individual shall be treated as the qualifying child of the taxpayer who is—
         (i) a parent of the individual, or
         (ii) if clause (i) does not apply, the taxpayer with the highest adjusted gross income for such taxable year.
      (B) More than 1 parent claiming qualifying child
If the parents claiming any qualifying child do not file a joint return together, such child shall be treated as the qualifying child of—
         (i) the parent with whom the child resided for the longest period of time during the taxable year, or
         (ii) if the child resides with both parents for the same amount of time during such taxable year, the parent with the highest adjusted gross income.
      (C) No parent claiming qualifying child
If the parents of an individual may claim such individual as a qualifying child but no parent so claims the individual, such
individual may be claimed as the qualifying child of another taxpayer but only if the adjusted gross income of such
taxpayer is higher than the highest adjusted gross income of any parent of the individual.

(d) Qualifying relative
For purposes of this section—
   (1) In general
The term “qualifying relative” means, with respect to any taxpayer for any taxable year, an individual—
      (A) who bears a relationship to the taxpayer described in paragraph (2),
      (B) whose gross income for the calendar year in which such taxable year begins is less than the exemption amount (as defined in section 151 (d) ),
      (C) with respect to whom the taxpayer provides over one-half of the individual’s support for the calendar year in which such taxable year begins, and
      (D) who is not a qualifying child of such taxpayer or of any other taxpayer for any taxable year beginning in the calendar year in which such taxable year begins.
   (2) Relationship
For purposes of paragraph (1)(A), an individual bears a relationship to the taxpayer described in this paragraph if the individual is any of the following with respect to the taxpayer:
      (A) A child or a descendant of a child.
      (B) A brother, sister, stepbrother, or stepsister.
      (C) The father or mother, or an ancestor of either.
      (D) A stepfather or stepmother.
      (E) A son or daughter of a brother or sister of the taxpayer.
      (F) A brother or sister of the father or mother of the taxpayer.
      (G) A son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
      (H) An individual (other than an individual who at any time during the taxable year was the spouse, determined without regard to section 7703, of the taxpayer) who, for the taxable year of the taxpayer, has the same principal place of abode as the taxpayer and is a member of the taxpayer’s household.
   (3) Special rule relating to multiple support agreements
For purposes of paragraph (1)(C), over one-half of the support of an individual for a calendar year shall be treated as received from the taxpayer if—
      (A) no one person contributed over one-half of such support,
      (B) over one-half of such support was received from 2 or more persons each of whom, but for the fact that any such person alone did not contribute over one-half of such support, would have been entitled to claim such individual as a dependent for a taxable year beginning in such calendar year,
      (C) the taxpayer contributed over 10 percent of such support, and
      (D) each person described in subparagraph (B) (other than the taxpayer) who contributed over 10 percent of such support files a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such person will not claim such individual as a dependent for any taxable year beginning in such calendar year.
   (4) Special rule relating to income of handicapped dependents
   (A) In general
For purposes of paragraph (1)(B), the gross income of an individual who is permanently and totally disabled (as defined in section 22 (e)(3) ) at any time during the taxable year shall not include income attributable to services performed by the individual at a sheltered workshop if—
         (i) the availability of medical care at such workshop is the principal reason for the individual’s presence there, and
         (ii) the income arises solely from activities at such workshop which are incident to such medical care.
      (B) Sheltered workshop defined
For purposes of subparagraph (A), the term “sheltered workshop” means a school—
         (i) which provides special instruction or training designed to alleviate the disability of the individual, and
         (ii) which is operated by an organization described in section 501 (c)(3) and exempt from tax under section 501 (a) , or by a State, a possession of the United States, any political subdivision of any of the foregoing, the United States, or the District of Columbia.
   (5) Special rules for support
For purposes of this subsection—
      (A) payments to a spouse which are includible in the gross income of such spouse under section 71 or 682 shall not be treated as a payment by the payor spouse for the support of any dependent, and
      (B) in the case of the remarriage of a parent, support of a child received from the parent’s spouse shall be treated as received from the parent.

(e) Special rule for divorced parents, etc.
   (1) In general
Notwithstanding subsection (c)(1)(B), (c)(4), or (d)(1)(C), if—
      (A) a child receives over one-half of the child’s support during the calendar year from the child’s parents—
         (i) who are divorced or legally separated under a decree of divorce or separate maintenance,
         (ii) who are separated under a written separation agreement, or
         (iii) who live apart at all times during the last 6 months of the calendar year, and—
      (B) such child is in the custody of 1 or both of the child’s parents for more than one-half of the calendar year, such child shall be treated as being the qualifying child or qualifying relative of the noncustodial parent for a calendar year if the requirements described in paragraph (2) or (3) are met.
   (2) Exception where custodial parent releases claim to exemption for the year
For purposes of paragraph (1), the requirements described in this paragraph are met with respect to any calendar year if—
      (A) the custodial parent signs a written declaration (in such manner and form as the Secretary may by regulations prescribe) that such custodial parent will not claim such child as a dependent for any taxable year beginning in such calendar year, and
      (B) the noncustodial parent attaches such written declaration to the noncustodial parent’s return for the taxable year beginning during such calendar year.
   (3) Exception for certain pre-1985 instruments
      (A) In general
For purposes of paragraph (1), the requirements described in this paragraph are met with respect to any calendar year if—
         (i) a qualified pre-1985 instrument between the parents applicable to the taxable year beginning in such calendar year provides that the noncustodial parent shall be entitled to any deduction allowable under section 151 for such child, and
         (ii) the noncustodial parent provides at least $600 for the support of such child during such calendar year. For purposes of this subparagraph, amounts expended for the support of a child or children shall be treated as received from the noncustodial parent to the extent that such parent provided amounts for such support.
      (B) Qualified pre-1985 instrument
For purposes of this paragraph, the term “qualified pre-1985 instrument” means any decree of divorce or separate maintenance or written agreement—
         (i) which is executed before January 1, 1985,
         (ii) which on such date contains the provision described in subparagraph (A)(i), and
         (iii) which is not modified on or after such date in a modification which expressly provides that this paragraph shall not apply to such decree or agreement.
   (4) Custodial parent and noncustodial parent
For purposes of this subsection—
      (A) Custodial parent
The term “custodial parent” means the parent having custody for the greater portion of the calendar year.
      (B) Noncustodial parent The term “noncustodial parent” means the parent who is not the custodial parent.
   (5) Exception for multiple-support agreement
This subsection shall not apply in any case where over one-half of the support of the child is treated as having been received from a taxpayer under the provision of subsection (d)(3).
   (6) Special rule for support received from new spouse of parent
For purposes of this subsection, in the case of the remarriage of a parent, support of a child received from the parent’s spouse shall be treated as received from the parent.

(f) Other definitions and rules
For purposes of this section—
   (1) Child defined
      (A) In general
The term “child” means an individual who is—
         (i) a son, daughter, stepson, or stepdaughter of the taxpayer, or
         (ii) an eligible foster child of the taxpayer.
      (B) Adopted child In determining whether any of the relationships specified in subparagraph (A)(i) or paragraph (4) exists, a legally adopted individual of the taxpayer, or an individual who is lawfully placed with the taxpayer for legal adoption by the taxpayer, shall be treated as a child of such individual by blood.
      (C) Eligible foster child For purposes of subparagraph (A)(ii), the term “eligible foster child” means an individual who is placed with the taxpayer by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction.
   (2) Student defined
The term “student” means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins—
      (A) is a full-time student at an educational organization described in section 170 (b)(1)(A)(ii) , or
      (B) is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in section 170(b)(1)(A)(ii) or of a State or political subdivision of a State.
   (3) Determination of household status
An individual shall not be treated as a member of the taxpayer’s household if at any time during the taxable year of the taxpayer the relationship between such individual and the taxpayer is in violation of local law.
   (4) Brother and sister
The terms “brother” and “sister” include a brother or sister by the half blood.
   (5) Special support test in case of students
For purposes of subsections (c)(1)(D) and (d)(1)(C), in the case of an individual who is—
      (A) a child of the taxpayer, and
      (B) a student, amounts received as scholarships for study at an educational organization described in section 170 (b)(1)(A)(ii) shall not be taken into account.
   (6) Treatment of missing children
      (A) In general
Solely for the purposes referred to in subparagraph (B), a child of the taxpayer—
         (i) who is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the family of such child or the taxpayer, and
         (ii) who had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the taxpayer for more than one-half of the portion of such year before the date of the kidnapping, shall be treated as meeting the requirement of subsection (c)(1)(B) with respect to a taxpayer for all taxable years ending during the period that the child is kidnapped.
      (B) Purposes
Subparagraph (A) shall apply solely for purposes of determining—
         (i) the deduction under section 151 (c) ,
         (ii) the credit under section 24 (relating to child tax credit),
         (iii) whether an individual is a surviving spouse or a head of a household (as such terms are defined in section 2 ), and
         (iv) the earned income credit under section 32 .
      (C) Comparable treatment of certain qualifying relatives
For purposes of this section, a child of the taxpayer—
         (i) who is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the family of such child or the taxpayer, and
         (ii) who was (without regard to this paragraph) a qualifying relative of the taxpayer for the portion of the taxable year before the date of the kidnapping, shall be treated as a qualifying relative of the taxpayer for all taxable years ending during the period that the child is kidnapped.
      (D) Termination of treatment
Subparagraphs (A) and (C) shall cease to apply as of the first taxable year of the taxpayer beginning after the calendar year in which there is a determination that the child is dead (or, if earlier, in which the child would have attained age 18).
   (7) Cross references
For provision treating child as dependent of both parents for purposes of certain provisions, see sections 105 (b) , 132 (h)(2)(B) , and 213 (d)(5) .

Last Amended:   Pub. L. 110-351, title V, Sec. 501(a), (b), (c)(2), Oct. 7, 2008, 122 Stat. 3979, 3980
Entered: July 7, 2010

34 Code of Federal Regulations § 99.35 What conditions apply to disclosure of information for Federal or State program purposes?

(a)
    (1) Authorized representatives of the officials or agencies headed by officials listed in §99.31(a)(3) may have access to education records in connection with an audit or evaluation of Federal or State supported education programs, or for the enforcement of or compliance with Federal legal requirements that relate to those programs.
    (2) The State or local educational authority or agency headed by an official listed in §99.31(a)(3) is responsible for using reasonable methods to ensure to the greatest extent practicable that any entity or individual designated as its authorized representative—
       (i) Uses personally identifiable information only to carry out an audit or evaluation of Federal- or State-supported education programs, or for the enforcement of or compliance with Federal legal requirements related to these programs;
       (ii) Protects the personally identifiable information from further disclosures or other uses, except as authorized in paragraph (b)(1) of this section; and
       (iii) Destroys the personally identifiable information in accordance with the requirements of paragraphs (b) and (c) of this section.
    (3) The State or local educational authority or agency headed by an official listed in §99.31(a)(3) must use a written agreement to designate any authorized representative, other than an employee. The written agreement must—
       (i) Designate the individual or entity as an authorized representative;
       (ii) Specify—
          (A) The personally identifiable information from education records to be disclosed;
          (B) That the purpose for which the personally identifiable information from education records is disclosed to the authorized representative is to carry out an audit or evaluation of Federal- or State-supported education programs, or to enforce or to comply with Federal legal requirements that relate to those
programs; and
          (C) A description of the activity with sufficient specificity to make clear that the work falls within the exception of §99.31(a)(3), including a description of how the personally identifiable information from education records will be used;
       (iii) Require the authorized representative to destroy personally identifiable information from education records when the information is no longer needed for the purpose specified;
       (iv) Specify the time period in which the information must be destroyed; and
       (v) Establish policies and procedures, consistent with the Act and other Federal and State confidentiality and privacy provisions, to protect personally
identifiable information from education records from further disclosure (except back to the disclosing entity) and unauthorized use, including limiting use of personally identifiable information from education records to only authorized representatives with legitimate interests in the audit or evaluation of a Federal- or State-supported education program or for compliance or enforcement of Federal legal requirements related to these programs.
. . .

Last Amended: 76 FR 75642, Dec. 2, 2011
Entered: Jan. 23, 2012