This Unemployment Insurance Program Letter (UIPL) is to inform State Workforce Agencies (SWAs) that they: (1) must exclude Tax Identification Numbers (TINs), which include Social Security Numbers (SSNs) and Employer Identification Numbers (EINs), from the Debt Account Identification (ID) field of the record layout for UC debts referred to TOP for offset recovery; (2) must follow the provisions of the Social Security Number Fraud Prevention Act of 2017 (Public Law (P.L.) 115-59) that restricts the inclusion of TINs on documents Federal departments and agencies send by mail; and (3) must discontinue aggregating UC debts referred to TOP for offset recovery.