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This guidance is to remind agencies of several privacy-related legal requirements that apply to computer matching and to clarify how agencies should conduct computer matching activities. This guidance applies to data matching activities or programs for purposes of establishing or verifying eligibility for Federal benefit programs or recouping payments or delinquent debts under such programs covered by the Computer Matching and Privacy Protection Act of 1988, an amendment to the Privacy Act of 1974, whether data are shared between Federal agencies or matched with State agency data. Although this guidance applies directly only to programs covered by the Computer Matching and Privacy Protection Act of 1988, agencies should consider applying these principles in other data sharing contexts.