Form 1 Payment File

CHART F-1: COLLECTION AND ADJUSTMENT RECORD LAYOUT
OMB Control No: 0970-0161

Field Name

Expiration Date: xx/xx/xxxx

Location

Length

A/N

Comments

Submitting State
Code

1-2

2

A

Local Code

3-5

3

A/N

SSN

6-14

9

N

This field contains the Social Security number that was sent to OCSE by the
state and stored on the OCSE Case Master File.

Case ID

15-29

15

A/N

This field contains the case identification that was sent to OCSE by the state
and stored on the OCSE Case Master File.

NCP Last Name

30-49

20

A/N

This field contains the NCP last name that was sent to OCSE by the state and
stored on the OCSE Case Master File.

NCP First Name

50-64

15

A/N

This field contains the NCP first name s that was sent to OCSE by the state
and stored on the OCSE Case Master File.

Certified Arrearage
Amount

65-75

11

N

This field contains the arrearage amount that is stored on the OCSE Case
Master File at the time of certification. The certified arrearage amount is a
signed positive numeric amount with two decimal places assumed.

Collection Amount

76-86

11

N

This field contains the amount of the offset that was sent to OCSE on the
BFS Collection Record. The collection amount is a signed positive numeric
amount with two decimal places assumed.
If the Collection Amount Field contains a value greater than zero, the
adjustment amount is zeroes.

Adjustment Amount

87-97

11

N

This field contains the amount of the adjustment that was sent to OCSE on
the BFS Collection Record. The adjustment amount is a signed positive
numeric amount with two decimal places assumed.
If the adjustment amount contains a value greater than zero, the collection
amount is zeroes.

This field contains the state abbreviation that was sent to OCSE by the state
and stored on the OCSE Case Master File.
This field contains the local code that was sent to OCSE by the state and
stored on the OCSE Case Master File.

CHART F-1: COLLECTION AND ADJUSTMENT RECORD LAYOUT
OMB Control No: 0970-0161

Field Name

Expiration Date: xx/xx/xxxx

Location

Length

A/N

Comments

Adjustment Year

98-101

4

N

This field contains the year during which the offset originated that was sent
to OCSE on the BFS Collection Record. The adjustment year is in the CCYY
format.
If the adjustment amount is greater than zero, this field contains a valid year.
If the collection amount is greater than zero this field is zeroes.

Offset Year

102-105

4

N

This field contains the current processing year when the offset occurred, in
the CCYY format.

Return Indicator

106

1

A

This field contains the return indicator that was sent to OCSE on the BFS
Collection Record. The return indicator identifies whether or not this is a
joint return. Spaces are returned in this field for an adjustment record.
Y – joint return
N – not a joint return

Case Type Indicator

107

1

A

This field contains the Case Type indicator that was sent to OCSE by the
state and stored on the OCSE Case Master File.

Filler

108-112

5

A/N

Space filled.

Payment Name

113-147

35

A/N

If the collection amount is greater than zero, this field contains the name on
the BFS Payment Record.
If the return indicator is equal to ‘Y’, this field may contain both NCP and/or
other name(s).
If the adjustment amount is greater than zero, this field contains spaces.

Payment Street
Address

148-182

35

A/N

If the collection amount is greater than zero, this field contains the payment
street address that was sent to OCSE on the BFS Collection Record.
If the adjustment amount is greater than zero, this field contains spaces.

Payment City and
State

183-207

25

A/N

If the collection amount is greater than zero, this field contains the payment
city and state that was sent to OCSE on the BFS Payment Record.
If the adjustment amount is greater than zero, this field contains spaces.

CHART F-1: COLLECTION AND ADJUSTMENT RECORD LAYOUT
OMB Control No: 0970-0161

Field Name

Expiration Date: xx/xx/xxxx

Location

Length

A/N

Payment Zip Code

208-216

9

N

If the collection amount is greater than zero, this field contains the payment
Zip Code that was sent to OCSE on the BFS Payment Record.
If the adjustment amount is greater than zero, this field contains spaces.

Offset Type

217-219

3

A

This field identifies the type of offset or adjustment that applied. Valid
values are:
MPY – Manual Payment
RET – Federal Retirement
TAX – Tax Refund Offset
VEN – Vendor Payment/Miscellaneous

Fee Amount

220-224

5

N

This field contains the service fee amount for an offset that was sent to OCSE
on the BFS Collection Record. The fee amount is a signed positive numeric
amount with two decimal places assumed.
If the collection amount contains a value greater than zero, the fee amount is
non-zeroes.
If the offset type is ‘MPY’ or if the amount of the offset is less than the fee
amount, the fee amount is zeros.

225

1

A

This field contains the injured spouse indicator that was sent to OCSE on the
BFS Collection Record. The injured spouse indicator identifies if an injured
spouse allocation has been processed.
Y – processed injured spouse allocation.
N – no information is available, or no injured spouse allocation has been
filed.
This field is only populated for joint return offset records, that is, position
106 is a ‘Y’ and position 107 is an ‘N’.
If the record is for a single return offset or any adjustment record, the field
contains a space.

Injured Spouse
Indicator

Comments

CHART F-1: COLLECTION AND ADJUSTMENT RECORD LAYOUT
OMB Control No: 0970-0161

Expiration Date: xx/xx/xxxx

Field Name

Location

Length

A/N

Comments

Zero Balance Delete
Indicator

226

1

A

This field contains the zero balance delete indicator that was set by OCSE to
show that an offset reduced the modified arrearage amount for a case to zero.
The case is deleted at OCSE but not BFS.
Y – case deleted by the offset.
N – all other records, including adjustments and offsets that did not reduce
the modified arrearage amount to zeros.

TOP Trace Number

227-236

10

A/N

The trace number assigned to an offset collection by BFS and returned as an
identifier with a collection or associated adjustment.

CHART F-1: COLLECTION AND ADJUSTMENT RECORD LAYOUT
OMB Control No: 0970-0161

Field Name

BFS Offset Month
Day or Reversal
Reason Code

Location

Length

A/N

237-240

4

A/N

Expiration Date: xx/xx/xxxx

Comments

For offsets:
• This field contains the BFS month day (MMDD) of the tax offset.
• This field contains spaces for administrative offset.
For reversals, this field contains one of the following codes:
• Spaces – BFS did not include a tax offset reversal reason code.
• 0001 – IRS Injured Spouse. Reversal is from an injured spouse claim.
• 0002 – IRS Other Reason. Reversal is for a reason other than injured
spouse. Reversal could be due to tax fraud but BFS did not include
additional information in the record.
• 0003 – State-Approved IRS Partial Reversal. Reversal is older than six
months from the BFS offset date. In accordance with Treasury's six-month
rule, BFS contacted the state to confirm it retained a partial offset amount,
and BFS reverses accordingly.
• 0004 – State-Approved IRS Full Reversal. Reversal is the same scenario
as Reversal Reason Code '0003' with the exception that the state confirms
it retained the full offset amount, and BFS reverses accordingly.
• 0005 – BFS Initiated Reversal. BFS manually processed the reversal or the
obligor was due a partial offset (for example, zero balance delete) of a
larger tax refund and did not receive the remaining payment amount
because of a bad address or incorrect bank account (if electronically
deposited).
• 0006 – (No longer in use.)

CHART F-2: COLLECTION AND ADJUSTMENT CONTROL RECORD LAYOUT
OMB Control No: 0970-0161

Field Name

Expiration Date: x/xx/xxxx

Location

Length

A/N

Comments

Submitting State
Code

1-2

2

A

Filler

3-5

3

A/N Space Filled.

Total Control

6-14

9

A/N This field is a constant field and contains ‘TOTAL’ to identify this record as
the Collection and Adjustment Control Record.

Filler

15-34

20

A/N Space Filled.

Total Adjustments

35-49

15

N

This field contains the total number of adjustments that were processed.

Total Collections

50-64

15

N

This field contains the total number of collections that were processed.

Total Certified
Arrearage Amount

65-75

11

N

This field is an accumulation of the certified arrearage amounts that were
processed. The total certified arrearage amount is a signed positive numeric
amount with two decimal places assumed.

Total Collection
Amount

76-86

11

N

This field is an accumulation of the collection amounts that were processed.
The total collection amount is a signed positive numeric amount with two
decimal places assumed.

Total Adjustment
Amount

87-97

11

N

This field is an accumulation of the adjustment amounts that were processed.
The total adjustment amount is a signed positive numeric amount with two
decimal places assumed.

Total Net Amount

98-108

11

N

This field contains the total collection amount minus the total adjusted amount.
The total net amount is a signed positive numeric amount with two decimal
places assumed.

OCSE Cycle
Number

109-114

6

Filler

115-240

126

This field contains the state abbreviation that was sent to OCSE and stored on
the OCSE Case Master File.

A/N The year and cycle number for this file of collections and adjustments. The
format of the field is CCYYNN were CC is century, YY is calendar year, and
NN is the cycle number.
A/N Space filled.