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pdfFederal Parent Locator Service
Multistate Financial Institution
Data Match
Specifications Handbook
Version 2.0
January 12, 2015
Administration for Children and Families
Office of Child Support Enforcement
370 L’Enfant Promenade S.W.
Washington, DC 20447
This document was prepared for the United States Department of Health and Human Services, Office of Child
Support Enforcement under Contract Number HHS-N26-3999-900033I by Lockheed Martin, Information Systems
& Global Solutions, Incorporated (LM IS&GS). The work was authorized in compliance with the following specific
prime task order:
Delivery Order Number:
HHS-P23-3201-175055W
Delivery Order Title:
Multistate Financial Institution Data Match
Document Date:
January 12, 2015
Document Number:
H2-A2004.79.01
Reporting Burden Notice: Public reporting burden for this collection of information is estimated to average .33 hours per
response, including the time for reviewing instructions and maintaining the data needed, and reviewing the collection of
information. An agency may not conduct, or sponsor, and a person is not required to respond to a collection of information unless
it displays a currently valid OMB control number. OMB Control number 0970-0196; Expiration Date 09/30/2017
SM v1.0
Federal Parent Locator Service
Multistate Financial Institution Data Match
Specifications Handbook
Version 2.0
TABLE OF CONTENTS
1.
Background......................................................................................................... 1
2.
Introduction......................................................................................................... 1
3.
Participation ........................................................................................................ 1
4.
Method One – All Accounts Method ................................................................. 1
5.
Method Two – Matched Accounts Method ....................................................... 1
6.
Reporting Agents ............................................................................................... 2
7.
Exchanging Data Match Information ................................................................ 2
8.
Common Data Match Errors .............................................................................. 3
9.
Where to Send Data Match Forms and Files .................................................... 4
10.
Special Delivery .................................................................................................. 4
11.
Where to Get Help .............................................................................................. 4
A.
“A” Record: Financial Institution Information ................................................ 5
B.
Method One –The All Accounts Method ........................................................... 8
B.1
B.2
B.3
Method One – “B” Record .................................................................................... 8
Method One – “T” Record ................................................................................... 12
Combined 1099/Data Match Filing ..................................................................... 13
B.3.1 “A” Record ............................................................................................... 13
B.3.2 “B” Record ............................................................................................... 13
B.3.3 “T” Record................................................................................................ 15
C.
Method Two – The Matched Accounts Method .............................................. 16
C.1
C.3
The Inquiry File: Specifications for Files to be Given to Financial Institutions for
Data Matching .................................................................................................... 16
The Match File: Specifications for Files to be Given to State by Financial
Institutions .......................................................................................................... 18
C.2.1 Method Two – “A” Record ........................................................................ 18
C.2.2 Method Two – “B” Record ........................................................................ 18
C.2.3 Method Two – “T” Record ........................................................................ 24
How to Report No Matches Found ..................................................................... 26
D.
Data Match FIPS Code Directory ..................................................................... 27
C.2
Table of Contents
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Multistate Financial Institution Data Match
Specifications Handbook
Version 2.0
LIST OF CHARTS
Chart A-1:
Chart B-1:
Chart B-2:
Chart B-3:
Chart C-1:
Chart C-2:
Chart C-3:
Chart C-4:
Chart C-5:
Chart D-1:
“A” Record: Financial Institution Information ................................................ 5
Method One – The All Accounts Method “B” Record .................................... 8
Method One – Total Records “T” Record .................................................... 12
Method One – Combined 1099/Data Match “B” Record ............................. 13
Method Two – The Inquiry Files “D” Record ............................................... 16
Method Two – The Inquiry Files “I” Record ................................................. 17
Method Two – The Inquiry Files “T” Record................................................ 18
Method Two – The Match Files “B” Record ................................................ 18
Method Two – The Match Files “T” Record................................................. 24
FIPS Code Directory ................................................................................... 27
Table of Contents
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January 12, 2015
Federal Parent Locator Service
Multistate Financial Institution Data Match
1.
Specifications Handbook
Version 2.0
BACKGROUND
The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA)
makes it more important than ever for children and their custodial parents to receive the child
support they are entitled to, as the Act places time limits on the receipt of welfare assistance. To
assist in this effort, the child support enforcement requirements of PRWORA mandate that each
state employ quarterly matching of delinquent noncustodial parents to the accounts maintained at
financial institutions. This handbook establishes the Specifications to conduct this matching.
2.
INTRODUCTION
All data match filers should use these Specifications for all reports filed. For a general
explanation of the institutions and financial assets subject to data match reporting, refer to the
federal Office of Child Support Enforcement (OCSE) Action Transmittal 98-07 and 98-29 and
the Data Match law of the states in which you do business.
3.
PARTICIPATION
Check with your state for available reporting options. Many states offer two reporting methods.
In those states, each financial institution subject to the data match laws must inform the state
which of the two reporting methods it will use to report data match information. You will find a
description of each method in this handbook.
4.
METHOD ONE – ALL ACCOUNTS METHOD
Institutions may elect to present to the state a file identifying all open accounts by April 30 of
each year and quarterly thereafter. Certain states may require you to file only one All Account
file in the first quarter of the year, followed by quarterly updates of accounts opened and closed.
Please check with your state for this information.
Institutions electing Method One may also elect to treat their required Form 1099 filing as part of
their obligation under the Data Match program, making changes in their 1099 filing to meet data
match requirements. These institutions are then required to send a supplemental report containing
account information not included in the 1099 file.
5.
METHOD TWO – MATCHED ACCOUNTS METHOD
Institutions may elect to match a file presented by the state, not more than quarterly, against all
accounts maintained at that institution. The file will be sent to the person designated by the
institution. It is to be returned with the Match File or No Match report after processing.
Institutions electing this option must report information required on all accounts at the institution
maintained on the state’s Inquiry File. You must deliver these reports within 30-45 days of
receiving the Inquiry File.
Part 1: Background
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Federal Parent Locator Service
Multistate Financial Institution Data Match
6.
Specifications Handbook
Version 2.0
REPORTING AGENTS
Many financial institutions contract with reporting agents (also known as service agents, service
providers, or transmitters) for Internal Revenue Service Form 1099 reporting. As these
Specifications are similar to the Form 1099 format, these reporting agents may be used to report
data match information. An institution electing Method Two that designates a reporting agent to
receive, process, and report data match information on its behalf must inform the state of this
designation. This is to guarantee the confidentiality of the information on the state Inquiry File.
Anytime an institution wants the state to send the Inquiry File to a recipient whose Tax Identification
Number (TIN) is different from the institution, the state must be informed.
7.
EXCHANGING DATA MATCH INFORMATION
These Specifications apply specifically to the files and reports named below:
•
•
•
•
Account Files – Files submitted to the state listing all accounts of the financial institution
under the option offered by Method One – All Accounts Method. This includes the
supplemental file from institutions that elected to include their annual Form 1099 filing as
part of their data match reporting. (For further information, please refer to Section B.3,
“Combined 1099/Data Match Filing.”)
Account Update Files – Files sent to the state reporting new, changed, or recently closed
accounts which supplement or update information previously filed under Method One – All
Accounts Method.
Inquiry File – Files sent from the state to financial institutions electing to report under
Method Two – Matched Accounts Method. This file contains a list of persons which the
institution will match against its records.
Match Files – The files sent to the state of accounts matched under Method Two – Matched
Accounts Method, where the state supplied the institution with an Inquiry File.
All files sent to the state under the Data Match program contain only three types of records,
which are defined in this publication.
1. Financial Institution Record
2. Account Owner Record
3. “T” Total Record
We wrote these Specifications to allow institutions to copy and change existing Form 1099
programs rather than create an entirely new layout. To minimize programming, certain Form
1099 fields are permitted in these Specifications and are designated as “Optional.”
Part 6: Reporting Agents
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Federal Parent Locator Service
Multistate Financial Institution Data Match
8.
Specifications Handbook
Version 2.0
COMMON DATA MATCH ERRORS
The state encourages filers to verify the content of their data match files to ensure the accuracy
of the data. This may eliminate the need for states to return files for correction. This is
especially important to those who have reports prepared by a reporting agent.
Filing institutions will receive the rejected files back with an explanation for the rejection. The
institution should make the appropriate corrections and resend the file as soon as possible.
The following were frequently encountered problems experienced by the Massachusetts
Department of Revenue in the first year of its Financial Institution Data Match operation.
•
•
•
•
•
•
•
Form 1099 reports submitted in place of Method One Data Match reports
Although the magnetic media specifications for 1099 and data match reporting are similar,
you cannot file a 1099 report in place of a data match report, as there are important
differences. An institution may elect to combine 1099 and data match filing, but only after
electing to do so on the BMRS-I, Data Match Election Form. Even so, the 1099 file must be
modified as instructed in this handbook.
Non-interest bearing accounts omitted or excluded
Although such accounts may be exempt from IRS 1099 reporting, these accounts are not
excludable under the laws governing data match reporting.
Transmittal Report not included with Data Match file
This slows the processing of your file.
Transmitter TINXID omitted on Transmittal
“A” Record: The institution or money market fund TIN/FID omitted, positions 7-15
Only numerals should appear in these positions. Hyphens and spaces between digits are also
common errors.
Levy service mailing address incorrect or omitted, positions 131-210
The levy service address may be different from that entered on the IRS 1099 report or the
general street address.
“B” Record: Account Balance omitted, positions 351-357
Part 8: Common Data Match Errors
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Federal Parent Locator Service
Multistate Financial Institution Data Match
9.
Specifications Handbook
Version 2.0
WHERE TO SEND DATA MATCH FORMS AND FILES
Consult your state data match reporting site for this address. Method Two institutions reporting
matched accounts to different states should use Appendix D, “Data Match FIPS Code
Directory,” to determine where to file their report.
10.
SPECIAL DELIVERY
Financial institutions are advised to send data match CD-ROMs by courier mail to ensure timely
receipt.
11.
WHERE TO GET HELP
If you have any questions, regarding these specifications, please call the MSFIDM Help Desk at
410-277-9312 or e-mail them at [email protected].
Part 9: Where to Send Data Match Forms and Files
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Federal Parent Locator Service
Multistate Financial Institution Data Match
A.
Specifications Handbook
Version 2.0
“A” RECORD: FINANCIAL INSTITUTION INFORMATION
The “A” Record will be used by all filers regardless of the reporting method chosen. Separate “B” Record layouts for each reporting
method follow. Type ‘A’ is alphabetic, type ‘N’ is numeric, and type ‘A/N’ is alphanumeric.
CHART A-1: “A” RECORD: FINANCIAL INSTITUTION INFORMATION
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
1
1
A
Filler
2-3
2
A/N
File Seq. Number
4-6
3
N
Enter the sequence number 001. This field is not relevant to Data Match, and
may be left blank. (Optional)
Institution TIN
7-15
9
N
This must be the valid nine-digit Taxpayer Identification Number (TIN) assigned
to your financial institution. Do not enter spaces, hyphens, or alpha characters.
Institution Name
Control
16-19
4
A/N
You can obtain the Payer Name Control only from the mail label on the 1099
package mailed to most payers each December. If a 1099 package was not
received or the Payer Name Control is unknown, leave this field blank.
(Optional)
Year and Month
20-25
6
N
Filler
26-31
6
A/N
Test/Corr Indicator
32
1
A
Enter a valid test/corr indicator. Enter a “T” if this is a test file, otherwise
leave blank. (Optional)
Service Bureau
Indicator
33
1
N
Enter a “1” if you used a person or organization to prepare or submit data match
information. A parent company submitting data for a subsidiary is not
considered a service agent. (Optional)
Filler
34-41
8
A/N
Mag Tape Indicator
42-43
2
A
Filler
44-48
5
A/N
Record Type
Appendix A: “A” Record: Financial Institution Information
Comments
Constant “A.”
Space filled.
Enter the year and month the file generated in CCYYMM format. For example,
you would enter April 2013 as 201304.
Space filled.
Space filled.
Enter the letters “LS” if you are filing a magnetic tape or cartridge, otherwise
leave blank. (Optional)
Space filled.
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Federal Parent Locator Service
Multistate Financial Institution Data Match
Specifications Handbook
Version 2.0
CHART A-1: “A” RECORD: FINANCIAL INSTITUTION INFORMATION
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
Comments
49
1
N
Enter a “1” if the financial institution is a foreign corporation. If not, leave blank.
A foreign corporation is any corporation organized or created other than in or
under the laws of the Unites States, any of its states or territories, or the
District of Columbia. (Optional)
Institution Name
50-89
40
A/N
Institution name for levy service. Enter the name of the institution whose TIN
appears in positions 7-15 of this “A” Record. Enter the name the state will use
for proper levy processing. This is especially important for mutual funds.
Second Institution
Name (or Transfer
Agent)
90-129
40
A/N
If the Transfer Agent Indicator in position 130 contains a “0,” signifying there
is no transfer agent, you may use this field to continue the institution name
above. If the indicator in position 130 contains a “1,” this field may contain
the name of the transfer agent. Transfer agents are not relevant to data
match, but this information will be accepted from institutions that change
their Form 1099 programming for data match reporting. Fill unused positions
with spaces. (Optional)
130
1
N
Enter a “1” if the entity in 90-129 is the Transfer Agent. A transfer agent is used
by institutions to pay certain taxes. Transfer agents are not relevant to data
match, but this information will be accepted from institutions that change their
Form 1099 programming for data match reporting. Fill unused positions with
spaces. (Optional)
Institution Street
Address
131-170
40
Institution City
171-199
29
A
City to which a levy should be mailed.
Institution State
200-201
2
A
State to which a levy should be mailed.
Institution Zip Code
202-210
9
N
ZIP Code to which a levy should be mailed.
Reporting
Agent/Transmitter
211-219
9
N
This must be the valid nine-digit TIN assigned to the reporting agent or
transmitter filing the report. This is for both Method One and Method Two
Foreign Corporation
Indicator
Transfer Agent
Indicator
Address to which a levy should be mailed. This address may differ from that
entered in these positions for Internal Revenue Service 1099 reporting,
particularly for larger institutions. Verify and enter the address authorized to
receive a state levy served upon your institution.
Appendix A: “A” Record: Financial Institution Information
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Multistate Financial Institution Data Match
Specifications Handbook
Version 2.0
CHART A-1: “A” RECORD: FINANCIAL INSTITUTION INFORMATION
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
TIN
Comments
reporting agents or transmitters. For Method Two filers, this TIN would belong to
the agent designated to receive the Data Match Inquiry file on an institution's
behalf.
This TIN must be the one entered on the Quarterly Inquiry/Response File
Transmission Form. Do not enter hyphens or alpha characters. If the
Institution TIN in positions 7-15 and the Reporting Agent/Transmitter TIN are
the same, enter spaces.
Reporting Agent/
Transmitter Name
220-290
71
A/N
This is not required if the Institution Name in positions 50-89 and Reporting
Agent/Transmitter Name are the same.
Transmitter Street
Address
291-330
40
N/A
The transmitter’s street address.
Transmitter City
331-359
29
A
The transmitter’s city.
Transmitter State
360-361
2
A
The transmitter’s state.
Transmitter Zip Code
362-370
9
N
371
1
A
372-420
49
A/N
The transmitter’s ZIP Code.
M − The file submitted is a match file (M); the institution has elected Method
Two, has matched its accounts to a State Inquiry file, and is remitting a
list of those accounts owned by persons on that Inquiry File.
A − The institution elected Method One and is submitting the file quarterly for
the state to use in its internal data matching system.
U − In states where permitted, the institution that elected Method One may
have the option to submit a quarterly file to update the first quarter
account file, identifying those accounts opened and closed in the prior
quarter.
Space filled.
Data Match File
Indicator
Filler
Method One filers should continue to the next section, “Method One –The All Accounts Method.” Method Two filers should skip to
the section titled “Method Two – The Matched Accounts Method.”
Appendix A: “A” Record: Financial Institution Information
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Federal Parent Locator Service
Multistate Financial Institution Data Match
Specifications Handbook
Version 2.0
B.
METHOD ONE –THE ALL ACCOUNTS METHOD
B.1
Method One – “B” Record
This record layout is for filers electing Method One, the All Accounts Method of reporting Data Match information. Type ‘A’ is
alphabetic, type ‘N’ is numeric, and type ‘A/N’ is alphanumeric.
CHART B-1: METHOD ONE – THE ALL ACCOUNTS METHOD “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
1
1
A
Constant “B.”
Year and Month
2-7
6
N
Enter the year and month the file generated in CCYYMM format from, “A”
Record position 20-25. For example, you would enter April 2013 as 201304.
Payee Last Name
Control
8-11
4
A
Enter the first four characters of the last name on the matched account.
Filler
12-14
3
A/N
Payee SSN
15-23
9
N
Payee’s Account
Number
24-43
20
Filler
44-60
17
A/N
Space filled.
Account Full Legal
Title
61-160
100
A/N
Report the full account title of the account reported. Some institutions may
find this helpful to report trust accounts, or other titles (for example: Law
Office of…). (Optional)
161
1
N
If the address of the payee is in a foreign country, enter a “1” in this field;
otherwise leave it blank.
1st Payee Name
162-201
40
A
Enter the name of the primary owner of the account (preferably surname first)
whose Social Security number (SSN) is in positions 15-23 of the “B” Record.
2nd Payee Name
202-241
40
A
If there are multiple payees, (for example: joint owners, partners, or spouses),
use this field for those names not associated with the SSN in positions 15-23 of
the “B” Record. If none, enter spaces.
Record Type
Payee Foreign
Country Indicator
Appendix B: Method One –The All Accounts Method
Comments
Space filled.
Enter the Social Security number (SSN) of the primary owner of the account.
Report the account number associated with the payee’s matched account.
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Federal Parent Locator Service
Multistate Financial Institution Data Match
Specifications Handbook
Version 2.0
CHART B-1: METHOD ONE – THE ALL ACCOUNTS METHOD “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
1st Payee Street
Address
242-281
40
A/N
The street address for the person whose SSN is in positions 15-23. If this does
not exist, enter the street address for the second account owner.
1st Payee City
282-310
29
A
The city for the person whose SSN is in positions 15-23. If this does not exist,
enter the city for the second account owner.
1st Payee State
311-312
2
A
The two-character state abbreviation for the person whose SSN is in positions
15-23. If this does not exist, enter the two-character state abbreviation for the
second account owner.
1st Payee Zip Code
313-321
9
N
The ZIP Code for the person whose SSN is in positions 15-23. If this does not
exist, enter the ZIP Code for the second account owner.
Filler
322-350
29
A/N
Space filled.
Account Balance
351-357
7
A/N
Zeroes required if position 361 is “0.”
The account balance is necessary to prevent financial institutions from
receiving large numbers of state levies for accounts with insufficient funds.
Show the account balance or value in whole dollars only with the sign trailing
(positive or negative). For brokerage firms reporting margin accounts, the
balance or value is the account holder’s equity position, or the value of the
account less any borrowed amount. For closed accounts, or where the
information is unavailable, fill with zeroes. For accounts with balances
greater than 9,999,999, enter 9,999,999.
358
1
A/N
Space filled.
Filler
Appendix B: Method One –The All Accounts Method
Comments
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January 12, 2015
Federal Parent Locator Service
Multistate Financial Institution Data Match
Specifications Handbook
Version 2.0
CHART B-1: METHOD ONE – THE ALL ACCOUNTS METHOD “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
Comments
Trust Fund Indicator
359
1
N
Account Status
Indicator
360
1
N
The Trust Fund Indicator is necessary for effective state levy service. For
closed accounts, you may enter a zero but not a space.
Possible values:
0 − Not a trust account; closed account
1 − UTMA/UGMA account
2 − IOLTA account
3 − Mortgage escrow account
4 − Security deposits (including Real Estate)
5 − Other trust or escrow
6 − Information not available
Possible values:
Enter “0” if the account is open.
Enter “1” if the account is closed.
Enter “2” if the account is inactive. An inactive account is an account that
has not had activity for a specified period of time determined by the financial
institution.
Account Balance
Indicator
361
1
N
Possible values based on value entered in positions 351-357:
Enter “0” if there is no account balance.
Enter “1” if there is an average balance.
Enter “2” if there is a current balance (as of the day the report is created).
Account Update File
Indicator
362
1
N
For account update files only (if not sending Account Update files, leave this
blank).
Enter “0” if this account has been closed.
Enter “1” if this is a new account, opened since the last report the financial
institution filed.
Enter “2” if there is revised account information from the last report the
financial institution filed (changes in address, ownership, etc.).
Appendix B: Method One –The All Accounts Method
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Multistate Financial Institution Data Match
Specifications Handbook
Version 2.0
CHART B-1: METHOD ONE – THE ALL ACCOUNTS METHOD “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
Date of Birth
363-370
8
N
Filler
371-380
10
A/N
Account Type
381-382
2
N
Filler
383-410
28
A/N
2nd Payee SSN
411-419
9
N
420
1
A/N
Filler
Appendix B: Method One –The All Accounts Method
Comments
Report the account owner’s date of birth in CCYYMMDD format. If not
available, enter blanks. For example, enter August 1, 1970 as 19700801.
Space filled.
Enter two-digits for the code which identifies the type of account.
00 – Not Applicable
01 – Savings Account
04 – Checking/Demand Deposit Account
05 – Term Deposit Certificate
06 – Collateral Account
11 – Money Market Account
12 – IRA/KEOGH
14 – ERISA Plan Account
16 – Cash Balances
17 – Compound Account
18 – Other
Note: If an IRA or ERISA plan contains any of the other types, identify the
account only as an IRA or ERISA plan. A compound account is an investment
account where portions of the balance are in differing funds: stock, money
market, bonds, etc.
Space filled.
Enter the SSN of the second owner of the account. If none, enter spaces.
Space filled.
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B.2
Specifications Handbook
Version 2.0
Method One – “T” Record
CHART B-2: METHOD ONE – TOTAL RECORDS “T” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
1
1
A
Constant “T.”
Total Number of
Accounts Reported
2-10
9
N
Numeric, sign trailing.
Number of Closed
Accounts Reported
11-19
9
N
Numeric, sign trailing; account update files only.
Constant zero
20-28
9
N
Numeric, sign trailing.
Number of Trust
Accounts Reported
(All Types)
29-37
9
N
Numeric, sign trailing.
Number of New
Accounts Reported
38-46
9
N
Account update files only numeric, sign trailing.
Filler
47-55
9
A/N
Number of
Address/Owner
Changes Reported
56-64
9
N
Filler
65-73
9
A/N
Constant zero
74-82
9
N
Numeric, sign trailing.
Total Dollar Amount
Reported
83-91
9
N
Numeric, sign trailing.
Total Number of
IRAs Reported
92-100
9
N
Numeric, sign trailing.
Filler
101-420
320
A/N
Record Type
Appendix B: Method One –The All Accounts Method
Comments
Space filled.
Account update files only numeric, sign trailing.
Space filled.
Space filled.
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Multistate Financial Institution Data Match
B.3
Specifications Handbook
Version 2.0
Combined 1099/Data Match Filing
Where permitted, institutions making the election to report under Method One and include data match account information with their
annual Form 1099 filing must change their 1099 “A” and “B” Records. Because Form 1099 specifications can vary from state to state,
the format below may not be suitable for your institution. You must contact your state for further information on this filing option.
B.3.1 “A” RECORD
The character “A” (Account File) must be entered in position 371. Otherwise, positions 1-750 should be filled as required in IRS
Publication 1220 for Form 1099.
B.3.2 “B” RECORD
Positions 6-662 should be filled as required in IRS Publication 1220. However, the following additional fields must be added to the
“B” Record in the positions 663-684, where the IRS permits states to add “Special Data Entries.” With the exception of the Account
Status Indicator defined below, these fields and their description are found in the complete Method One “B” Record layout, but their
location will be different.
CHART B-3: METHOD ONE – COMBINED 1099/DATA MATCH “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
1
1
A
Constant “B.”
Year
2-5
4
N
Enter the year in CCYY format.
Account Status
Indicator
663
1
N
Possible values:
Enter “0” if the account is open.
Enter “1” if the account is closed.
Enter “2” if the account is inactive. An inactive account is an account that
has not had activity for a specified period of time determined by the financial
institution.
664-671
8
N
Whole dollars only, numeric, sign trailing.
Record Type
Account Balance
Appendix B: Method One –The All Accounts Method
Comments
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CHART B-3: METHOD ONE – COMBINED 1099/DATA MATCH “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
672
1
N
The Trust Fund Indicator is necessary for effective state levy service. For
closed accounts, you may enter a zero but not a space.
Possible values:
0 − Not a trust account; closed account
1 − UTMA/UGMA account
2 − IOLTA account
3 − Mortgage escrow account
4 − Security deposits (including Real Estate)
5 − Other trust or escrow
6 − Information not available
Account Type
673-674
2
N
Enter two-digits for the code which identifies the type of account.
00 – Not Applicable
01 – Savings Account
04 – Checking/Demand Deposit Account
05 – Term Deposit Certificate
06 – Collateral Account
11 – Money Market Account
12 – IRA/KEOGH
14 – ERISA Plan Account
16 – Cash Balances
17 – Compound Account
18 – Other
Note: If an IRA or ERISA plan contains any of the other types, identify the
account only as an IRA or ERISA plan. A compound account is an investment
account where portions of the balance are in differing funds: stock, money
market, bonds, etc.
2nd Payee SSN
675-683
9
N
Enter the SSN of the second owner of the account. If none, enter spaces.
Trust Fund Indicator
Appendix B: Method One –The All Accounts Method
Comments
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Specifications Handbook
Version 2.0
CHART B-3: METHOD ONE – COMBINED 1099/DATA MATCH “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Account Balance
Indicator
Filler
Account Status
Indicator
Location
Length
A/N
684
1
N
685-722
38
A/N
750
1
N
Comments
Possible values based on value entered in positions 351-357:
Enter “0” if there is no account balance.
Enter “1” if there is an average balance.
Enter “2” if there is a current balance (as of the day the report is created).
Space filled.
Enter “0” if the account is still open.
Enter “1” if the account has been closed.
B.3.3 “T” RECORD
There are no modifications to be made to the Form 1099 “T” Record.
After filing combined information by the February 28 due date, a data match supplemental report will be due April 30. This will
include all accounts not included on the 1099 file (such as non-interest bearing accounts), and all accounts opened and closed since
January 1. An institution may file a complete All Accounts file in place of this supplemental report.
Appendix B: Method One –The All Accounts Method
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Version 2.0
C.
METHOD TWO – THE MATCHED ACCOUNTS METHOD
C.1
The Inquiry File: Specifications for Files to be Given to Financial Institutions for Data
Matching
Financial Institutions (or their Reporting Agents) electing to perform the matching under Method Two, the Matched Accounts
Method, will receive from the State an “Inquiry File” containing a list of persons to be matched.
Files the state sends to institutions for matching purposes must match against all open accounts the institution maintains and all
account owners, including secondary owners. Note that institutions must match this file against accounts not normally considered for
1099 reporting, including non-interest bearing accounts and accounts earning less than $10.00 in interest or dividends.
Inquiry Files contain only three kinds of records:
1. “D” A record identifying the year and month the state created the file
2. “I” The basic inquiry record, identifying the person to be matched
3. “T” The total record showing the number of inquiry records on this file
All records will be 99 characters in length and the records will be in groups of 100 records. These records are further defined below:
CHART C-1: METHOD TWO – THE INQUIRY FILES “D” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Record Type
Constant “D”
Year and Month File
Generated
Data Match File
Indicator
Filler
Location
Length
A/N
1
1
A
Constant “D.”
2-7
6
N
Enter the year and month the file generated in CCYYMM format.
8
1
A
Constant “M.”
9-99
91
A/N
Appendix C: Method Two – The Matched Accounts Method
Comments
Space filled.
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Version 2.0
CHART C-2: METHOD TWO – THE INQUIRY FILES “I” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
1
1
A
Constant “I.”
Inquiry Social
Security Number
2-10
9
N
This is the SSN of the person to be matched. A match is to be reported by the
financial institution anytime an account with the SSN indicated on the Inquiry
File is found. It is possible that a single SSN will appear more than once on
the Inquiry File. These multiple entries will be differentiated by entries in the
Case Pass-Back Information in positions 57-71. If a match is found, matches
should be reported for each account with each SSN and Case Pass-Back
Information.
State Pass-Back
Information
11-20
10
A/N
This field is a 10-digit alphanumeric (may be blank) entry which has
significance to the state in its administration of the Data Match system. This
information must be passed back to the state if a match is found. (If this field
is blank, a blank is passed back.)
Inquiry Last Name
21-40
20
A/N
This alphanumeric field will be left-justified and filled with blanks. If the
name to be recorded in this field exceeds 20 characters, it will be continued in
positions 41-56. Matches identified by a corresponding SSN should be reported
by the financial institution even if the name does not match the inquiry record.
Inquiry First Name
41-56
16
A/N
Left-justified and filled with spaces.
Case Pass-Back
Information
57-71
15
A/N
This 18-digit alphanumeric field (may be blank) has significance to the state for
its child support case administration. This field must be passed back to the state
if a match is found. (If the ID Suffix is a blank, a blank is passed back.)
FIPS Code Pass-Back
Information
72-76
5
A/N
This field is a five-digit alphanumeric field which contains the FIPS code of the
state inquiring about the SSN. This information must be passed back to the state
if a match is found. Financial institutions will use this code to determine which
state will receive the account information for the match.
Additional State
Pass-Back
Information
77-99
23
Record Type
Appendix C: Method Two – The Matched Accounts Method
Comments
Optional field used by the state to pass information to the financial institution.
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CHART C-3: METHOD TWO – THE INQUIRY FILES “T” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
1
1
A
Constant “T.”
Number of Inquiry
Records on This File
2-11
10
N
Numeric, sign trailing.
Filler
12-99
88
N/A
Record Type
Comments
Space filled.
The Inquiry File contains highly confidential data. Therefore, all Method Two filers are to destroy the files, regardless of delivery
medium, after conducting the data match, but no longer than sixty days. Deletion is not acceptable. You must overwrite the file and
save with nulls before erasing the file.
C.2
The Match File: Specifications for Files to be Given to State by Financial Institutions
C.2.1 METHOD TWO – “A” RECORD
The character “M” (Match File) must be entered in position 371. Otherwise, The Matched Accounts “A” Record is nearly identical to
the “A” Record found earlier in this Specifications document. Please refer to it for filing instructions.
C.2.2 METHOD TWO – “B” RECORD
Once having matched an Inquiry SSN to an account, the financial institution will report account information on the following “B”
Record. Be sure to read the note regarding Primary and Secondary SSN reporting at the end of the record description.
CHART C-4: METHOD TWO – THE MATCH FILES “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Record Type
Year and Month
Location
Length
A/N
1
1
A
Constant “B.”
2-7
6
N
Enter the year and month the file generated in CCYYMM format passed back
from Inquiry File data, “A” Record position 20-25. For example, you would
enter April 2013 as 201304.
Appendix C: Method Two – The Matched Accounts Method
Comments
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Specifications Handbook
Version 2.0
CHART C-4: METHOD TWO – THE MATCH FILES “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
Comments
Payee Last Name
Control
8-11
4
A
Filler
12-14
3
A/N
Matched SSN
15-23
9
N
Payee’s Account
Number
24-43
20
Filler
44-60
17
A/N
Space filled.
Account Full Legal
Title
61-160
100
A/N
Report the full account title of the account matched. Some institutions may find
this helpful to report trust accounts, or other titles (for example: Law Office
of.…”) (Optional)
Matched Name
Foreign Country
Indicator
161
1
N
If the address of the payee is in a foreign country, enter a “1” in this field;
otherwise leave blank.
Matched Name
162-201
40
A
Enter the name on the account from the financial institution account records.
Be sure to enter both the first and last name.
2nd Payee Name
202-241
40
A
Method Two filers having matched an account to the name entered in positions
162-201, will enter the name of any other owner of the account. If none exists,
leave blank. If the secondary owner has been entered in position 162-201,
enter the primary owner name.
Matched Name Street
Address
242-281
40
A/N
Enter the street address for the Matched Name whose SSN is in positions 1523. If this does not exist, enter the street address for the second account
owner.
Matched Name City
282-310
29
A
Enter the city for the Matched Name whose SSN is in positions 15-23. If this
does not exist, enter the city for the second account owner.
First four characters of the last name.
Space filled.
Enter the numeric Social Security number (SSN) matched from the Inquiry
File.
Report the account number associated with the payee’s matched account.
Appendix C: Method Two – The Matched Accounts Method
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CHART C-4: METHOD TWO – THE MATCH FILES “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
Matched Name State
311-312
2
A
Enter the two-character state abbreviation for the Matched Name whose SSN
is in positions 15-23. If this does not exist, enter the two-character state
abbreviation for the second account owner.
Matched Name Zip
Code
313-321
9
N
Enter the ZIP Code for the Matched Name whose SSN is in positions 15-23.
If this does not exist, enter the ZIP Code for the second account owner.
FIPS Code Pass-Back
Information
322-326
5
A/N
Additional State
Pass-Back
Information
327-349
23
350
1
A/N
351-357
7
N
Blank
Account Balance
Comments
FIPS Code Pass-Back Info from the “I” Record, positions 72-76
For federal data matching, insert the two-letter abbreviation of the state where
the account is located. The FIPS Code Pass-Back Information field supplied
by the state on the Inquiry File for matching purposes must be returned along
with the account information. If the state file includes multiple records
matching the account, submit the account information once for each time the
individual appears on the state Inquiry File.
Pass-Back from “I” Record, positions 77-99.
For federal data matching, this field may be left blank. The Additional State
Pass-Back Information field supplied by the state on the Inquiry File for
matching purposes must be returned along with the account information. If the
state file includes multiple records matching the account, submit the account
information once for each time the individual appears on the state file.
Appendix C: Method Two – The Matched Accounts Method
Space filled.
If position 361 is “0,” then zeroes are required.
The Account Balance is necessary to prevent financial institutions from
receiving large numbers of state levies for accounts with insufficient funds.
Show the account balance or value in whole dollars only with the sign trailing
(positive or negative). Do not include decimals. For brokerage firms reporting
margin accounts, the balance or value is the account holder’s equity position, or
the value of the account less any borrowed amount. For closed accounts, or
where the information is unavailable, fill with zeroes. For accounts with
balances greater than 9,999,999, enter 9,999,999.
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CHART C-4: METHOD TWO – THE MATCH FILES “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
Comments
Match Flag
358
1
N
The FI will compare the SSN and first four characters of last name.
All SSN matches identified by a corresponding SSN should be reported by the
institution. An additional comparison of the matched last name to the last
name on the Inquiry File may prevent the financial institution from receiving
incorrect levies.
Enter “0” if the institution is unable to match the last name.
Enter “1” if the first four letters of the matched last name and that of the
Inquiry File last name are the same.
Enter “2” if the first four letters of the matched last name and that of the
Inquiry File last name are not the same.
Trust Fund Indicator
359
1
N
Account Status
Indicator
360
1
N
Enter a single digit (0-6) to indicate whether the account registration is a trust
or escrow account. Enter a zero if the account is not registered as a trust or
escrow. For closed accounts, a zero may be entered but not a blank.
Possible values:
0 − Not a trust account
1 − UTMA/UGMA account
2 − IOLTA account
3 − Mortgage escrow account
4 − Security deposits (including Real Estate)
5 − Other trust/escrow
6 − Information not available
Enter “0” if account is open.
Enter “1” if account is closed.
Enter “2” if account is inactive. An inactive account is an account that has not
had activity for a specified period of time determined by the financial
institution.
Appendix C: Method Two – The Matched Accounts Method
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CHART C-4: METHOD TWO – THE MATCH FILES “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
Account Balance
Indicator
361
1
N
Filler
362
1
A/N
Date of Birth
363-370
8
N
State Pass-Back
Information
371-380
10
Account Type
381-382
2
Comments
Possible values based on value entered in positions 351-357:
Enter “0” if there is no account balance.
Enter “1” if there is an average balance.
Enter “2” if there is a current balance (as of the day the report is created).
Space filled.
Report the matched account owner’s date of birth, if known, in CCYYMMDD
format, otherwise, enter zeroes. For example, enter August 1, 1970 as
19700801.
The State Pass-Back field supplied on the Inquiry File must be returned along
with the account information. If the state file includes multiple records
matching the account, submit the account information once for each time the
individual appears on the state file.
N
Appendix C: Method Two – The Matched Accounts Method
Enter two-digits for the code which identifies the type of account.
00 – Not applicable
01 – Savings account
04 – Checking/demand deposit account
05 – Term deposit certificate
06 – Collateral Account
11 – Money market account
12 – IRA/KEOGH
14 – ERISA Plan Account
16 – Cash Balances
17 – Compound Account
18 – Other
Note: If an IRA or ERISA plan contains any of the other types, identify the
account only as an IRA or ERISA plan. A compound account is an investment
account where portions of the balance are in differing funds: stock, money
market, bonds, etc.
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CHART C-4: METHOD TWO – THE MATCH FILES “B” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
Comments
Case Pass-Back
383-397
15
A/N
Case Pass-Back Information from “I” Record, positions 57-071.
The Case Pass-Back field supplied by the state on the Inquiry File must be
returned along with the account information. If the state file includes multiple
records matching the account, submit the account information once for each
time the individual SSN appears on the state file.
Filler
398-400
3
A/N
Space filled.
401
1
N
Enter “0” if the matched account owner is the sole owner of the account.
Enter “1” if a match is generated against a secondary owner's SSN.
Enter “2” if the matched account is to the primary owner, and there are
secondary owners to the same account.
Primary SSN
402-410
9
N
If the SSN matched to an account is a secondary owner (and a “1” has been
entered in position 401), enter the account's primary-owner SSN.
2nd Payee SSN
411-419
9
N
420
1
A/N
Enter the SSN of the second owner of the account.
Space filled.
Payee Indicator
Filler
Note for Method Two Filers Regarding Primary and Secondary SSN Matching
Generally, if there are multiple owners of an account, the Primary Owner is the SSN designated for tax reporting. A Secondary
Owner would be any others. The following are instructions to clarify the Primary and Secondary owners reporting. All other fields
not specified below are to be filled as instructed in the “B” Record layout above.
If an SSN matched from the State Inquiry File is found to be the Primary Owner of an account, follow these instructions:
•
•
•
•
The Matched SSN is entered in the Matched SSN field in positions 15-23
The Matched Name is entered in the Matched Name field in positions 162-201
The Secondary Owner’s name will be entered in the 2nd Payee Name field in positions 202-241
If the account owner is the sole owner of the account, enter “0” in the Payee Indicator field in position 401; enter “2” in position
401 if more than one owner exists
Appendix C: Method Two – The Matched Accounts Method
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•
Specifications Handbook
Version 2.0
The Secondary Owner’s SSN will be entered in the 2nd Payee SSN in positions 411-419
All other fields are to be filled as instructed in the “B” Record layout
If an SSN from the State Inquiry File is found to be a Secondary Owner of an account, follow these instructions:
•
•
•
•
•
The Matched SSN is entered in the Matched SSN field in positions 15-23
The Matched Name is entered in the Matched Name field in positions 162-201
The Primary Owner’s name will be entered in the 2nd Payee Name field in positions 202-241
A “1” is entered in the Payee Indicator field in position 401
The Primary Owner’s SSN will be entered in the Primary SSN field in positions 402-410
All other fields are to be filled as instructed in the “B” Record layout
C.2.3 METHOD TWO – “T” RECORD
CHART C-5: METHOD TWO – THE MATCH FILES “T” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
1
1
A
Constant “T.”
Total Number of
Accounts Reported
2-10
9
N
Enter the total number of accounts matched to the SSNs on the Inquiry File.
Constant zero
11-19
9
N
Numeric, sign trailing
Number of Accounts
with Match Flags
20-28
9
N
Numeric, sign trailing
Enter the total number of matches identified by SSN and the first four letters
of the last name which are reported by the institution (where “B” Record
position 358 is “1”). This comparison of the matched last name to the last
name on the Inquiry File may prevent financial institutions from receiving
incorrect levies.
Number of Trust
Accounts Reported
(All Types)
29-37
9
N
Numeric, sign trailing.
Constant zero
38-46
9
N
Numeric, sign trailing.
Record Type
Appendix C: Method Two – The Matched Accounts Method
Comments
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Specifications Handbook
Version 2.0
CHART C-5: METHOD TWO – THE MATCH FILES “T” RECORD
OMB Control No: 0970-0196 Expiration Date: 05/31/2017
Field Name
Location
Length
A/N
Blanks
47-55
9
A/N
Constant zero
56-64
9
N
Blanks
65-73
9
A/N
Total Number of
Accounts Compared
Against State File
74-82
9
N
Numeric, sign trailing.
Total Dollar Amount
Reported
83-91
9
N
Numeric, sign trailing.
Total Number of
IRAs Reported
92-100
9
N
Numeric, sign trailing.
Blanks
101-420
320
A/N
Appendix C: Method Two – The Matched Accounts Method
Comments
Space filled.
Numeric, sign trailing.
Space filled.
Space filled.
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Multistate Financial Institution Data Match
C.3
Specifications Handbook
Version 2.0
How to Report No Matches Found
Those filing under Method Two may have no matches to report after comparing their accounts
against the state Inquiry File. Reporting agents and institutions that process Data Match Method
Two in-house each have separate No Match directions.
For a reporting agent filing reports for more than one institution, follow these instructions:
1. If the agent finds no matches for any institution, it may file a report by entering “No
Matches” on a completed Inquiry/Response File Transmission Form. Attach a list containing
every institution name, TIN, and the total number of accounts compared against the Inquiry
File for each.
2. Agents reporting both matches and no matches must include a complete “A” and “T” Record
on the Match File for every institution it compares against the Inquiry File. Do not omit
those institutions with no matches, but enter zeroes in the appropriate positions of the “T”
Record. An institution that has been omitted may find itself in violation of data match filing
requirements.
3. Agents reporting for a single financial institution that files a Method Two report for itself,
and finds no matches after comparing its accounts to the Inquiry File, may file a No Match
Report by entering “No Matches” on a completed transmittal report. Include the total
number of accounts compared against the Inquiry File.
Appendix C: Method Two – The Matched Accounts Method
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D.
Specifications Handbook
Version 2.0
DATA MATCH FIPS CODE DIRECTORY
The state Inquiry File contains the name, SSN, and other information for matching purposes.
Included in this information is the five-digit Federal Information Processing Standard (FIPS)
Code. The first two digits of this Code identifies the state that requested the match information.
To facilitate the return of the match information, the following list provides the FIPS Codes and
their corresponding state or territory.
CHART D-1: FIPS CODE DIRECTORY
FIPS Code
State/Territory
FIPS Code
State/Territory
01
Alabama
33
New Hampshire
02
Alaska
34
New Jersey
04
Arizona
35
New Mexico
05
Arkansas
36
New York
06
California
37
North Carolina
08
Colorado
38
North Dakota
09
Connecticut
39
Ohio
10
Delaware
40
Oklahoma
11
District of Columbia
41
Oregon
12
Florida
42
Pennsylvania
13
Georgia
44
Rhode Island
15
Hawaii
45
South Carolina
16
Idaho
46
South Dakota
17
Illinois
47
Tennessee
18
Indiana
48
Texas
19
Iowa
49
Utah
20
Kansas
50
Vermont
21
Kentucky
51
Virginia
22
Louisiana
53
Washington
23
Maine
54
West Virginia
24
Maryland
55
Wisconsin
Appendix D: Data Match FIPS Code Directory
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Version 2.0
CHART D-1: FIPS CODE DIRECTORY
FIPS Code
State/Territory
FIPS Code
State/Territory
25
Massachusetts
56
Wyoming
26
Michigan
60
American Samoa
27
Minnesota
66
Guam
28
Mississippi
69
Northern Mariana Islands
29
Missouri
70
Palau
30
Montana
72
Puerto Rico
31
Nebraska
74
U.S. Minor Outlying Islands
32
Nevada
78
Virgin Islands
Appendix D: Data Match FIPS Code Directory
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| File Type | application/pdf |
| File Title | Multistate Financial Instituation Data Match Record Specifications Handbook v2.0 |
| Subject | Multistate Financial Instituation Data Match, Record Specifications, Handbook, MSFIDM |
| Author | OCSE |
| File Modified | 2017-05-19 |
| File Created | 2015-01-22 |