with respect to which tax credits under section 24 are claimed on the return. (ix) Amount of any credit claimed under section 25A for the taxable year. (x) Amount of individual retirement account distributions not included in adjusted gross income for the taxable year. (xi) Amount of individual retirement account contributions and payments to self-employed SEP, Keogh, and other qualified plans which were deducted from income for the taxable year. (xii) The amount of tax-exempt interest. (xiii) Amounts from retirement pensions and annuities not included in adjusted gross income for the taxable year. (xiv) If applicable, the fact that there is no return filed for such taxpayer for the applicable year. (xv) Other information determined to be necessary by agreement between the Secretary and the Secretary of Education to administer the Federal financial aid programs as required by the Higher Education Act of 1965. (C) Restriction on use of disclosed information (i) In general Return information disclosed under subparagraphs (A) and (B) may be used by officers, employees, and contractors of the Department of Education, as specifically authorized and designated by the Secretary of Education, only for the purposes and to the extent necessary described in such subparagraphs and for mitigating risks (as defined in clause (ii)) relating to the programs described in such subparagraphs. (ii) Mitigating risks For purposes of this subparagraph, the term mitigating risks means, with respect to the programs described in subparagraphs (A) and (B)— (I) analyzing or estimating costs associated with potential changes to the need-analysis formula, (II) oversight activities by the Office of Inspector General of the Department of Education as authorized by the Inspector General Act of 1978, as amended, (III) developing or administering statistical models that inform support to populations of Federal student loan borrowers who are at risk of default or delinquency, (IV) reducing the net cost of improper payments to Federal financial aid