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. (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 recipients, and (V) producing aggregate statistics for reporting, research, or consumer information on the performance of programs or institutions of higher education participating in the programs under title IV of the Higher Education Act of 1965. Such term does not include the conduct of criminal investigations or prosecutions. (iii) Redisclosure to institutions of higher education, State higher education agencies,