20 CFR § 401.125 - Disclosures prohibited by law.

---
identifier: "/us/cfr/t20/s401.125"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 401.125 - Disclosures prohibited by law."
title_number: 20
title_name: "Employees' Benefits"
section_number: "401.125"
section_name: "Disclosures prohibited by law."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "401"
part_name: "PRIVACY AND DISCLOSURE OF OFFICIAL RECORDS AND INFORMATION"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Secs. 205, 702(a)(5), 1106, and 1141 of the Social Security Act (42 U.S.C. 405, 902(a)(5), 1306, and 1320b-11); 5 U.S.C. 552 and 552a; 8 U.S.C. 1360; 26 U.S.C. 6103; 30 U.S.C. 923."
regulatory_source: "62 FR 4143, Jan. 29, 1997, unless otherwise noted."
cfr_part: "401"
---


# 401.125 Disclosures prohibited by law.

We do not disclose information when a law specifically prohibits it. The Internal Revenue Code generally prohibits us from disclosing tax return information which we receive to maintain individual earnings records. This includes, for example, amounts of wages and contributions from employers. Other laws restrict our disclosure of certain information about drug and alcohol abuse which we collect to determine eligibility for social security benefits.