Individual Master File (IMF)
Investment ID: 015-000000014
Overview
Program Title
Individual Master File (IMF)
Description
IMF is the authoritative data source for individual tax account data. All other IRS information system applications that process IMF data depend on output from this source. IMF is a critical component of IRS' ability to process tax returns. IMF is considered a Treasury High Value Asset because of its critical role in tax administration. The Office of Management and Budget Memorandum M-17-09 Management of Federal High Value Assets defines HVAs as federal information systems, information, and data for which an unauthorized access, use, disclosure, disruption, modification, or destruction could cause a significant impact to the United States' national security interests, foreign relations, economy, or to the public confidence, civil liberties, or public health and safety of the American people.
Type of Program
Major IT Investments
Multi-Agency Category
Not Applicable
Associated Websites
IRS.gov, it.usaspending.gov
Investment Detail
IMF is a legacy system that collects taxpayer data and information for tax processing. The IMF is a batch process that provides the taxpayer data to various downstream systems and selected outside organizations such as Social Security.