; and (II) in the case of any recertification under section 455(e)(8) or 493C(f)(1)(A) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(e) ; 1098e(f)), borrowers who are enrolled in such a plan; (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-based repayment plan pursuant to section 455(d)(9)(B) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(d) ); and (II) automatic enrollment in an income-based repayment plan after such borrowers are at least 120 days delinquent on such a loan pursuant to section 455(d)(9)(C) of such Act ( 20 U.S.C. 1087e(d)(8)(C) ); and (iv) in the case of borrowers who are rehabilitating defaulted loans, providing notice of eligibility for an income-based repayment plan and automatic enrollment in such a plan pursuant to section 455(d)(10) of the Higher Education Act of 1965 ( 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. (E) Applicable student loan (i) In general 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.; 1087a et seq.)