; 1098e(c)), borrowers who are enrolled in such a plan, and (iii) in the case of borrowers who are at least 60 days delinquent on an applicable student loan— (I) providing notice of eligibility for an income-driven repayment plan (as so defined) pursuant to section 455(d)(8)(B) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(d) ), and (II) automatic enrollment in such an income-driven repayment plan after such borrowers are at least 120 days delinquent on such a loan pursuant to section 455(d)(8)(C) of such Act ( 20 U.S.C. 1087e(d) ). (C) Disclosure to certain contractors Officers and employees of the Department of Education may disclose the information described in subparagraph (A) to persons awarded contracts by the Secretary of Education under section 456 of the Higher Education Act of 1965 ( 20 U.S.C. 1087f ) to the extent necessary for the purposes described in subparagraph (B). (D) Spousal information for married individuals filing separate returns For purposes of this paragraph, in the case of a married individual filing a separate return, the term taxpayer includes the spouse of that individual if the Secretary of Education requests information from the spouse of that individual and the individual and the spouse have consented in writing. (E) Applicable student loan For purposes of this paragraph, the term applicable student loan means— (i) any loan which is made, insured, or guaranteed under a program authorized under part B or D of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1071 et seq.