# CREDIT

# 

# CARD 

# ![](media/image1.wmf)

# 

# BULK 

# 

# PROVIDER

# 

# REQUIREMENTS 

# Nature of Changes

+----------+-----+-------------+--------------------------------------+
| # Date   | # P | # Paragraph | # Change Description                 |
| /Version | age |             |                                      |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | #           | # Editorial/format corr              |
| 2005, v1 |     |             | ections are made throughout the text |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Header    | # Corrected year to 2006             |
| 2005, v1 |     |             |                                      |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Footer    | # Updated                            |
| 2005, v1 |     |             | the revision date and version number |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | #           | # Up                                 |
| 2005, v1 |  76 |  Notes for  | dated tax type codes for IMF and BMF |
|          |     | Table 4A-10 |                                      |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Cr Cd     | # Updated tax types sentence         |
| 2005, v1 |  76 |  Processors | for individual and business payments |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Cr Cd     | # Updated payment amount li          |
| 2005, v1 |  76 |  Processors | mitation for integrated file and pay |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Cr Cd     | # Updated payment amount l           |
| 2005, v1 |  76 | Processors  | imitation for stand-alone processors |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Cr Cd     | # For tax per                        |
| 2005, v1 |  77 | Processors  | iod ending date, deleted d, e, and f |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Cr Cd     | #                                    |
| 2005, v1 |  77 |  Processors | Corrected stand-along to stand-alone |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Cr Cd     | # In the exa                         |
| 2005, v1 |  77 |  Processors | mple, corrected both dates to 061231 |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # TFA       | #                                    |
| 2005, v1 |  77 |  File Edits |  Updated sentence for 10402 payments |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # TFA       | # M                                  |
| 2005, v1 |  77 |  File Edits | oved item d. from page 79 to page 77 |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # 104       | # Added tax peri                     |
| 2005, v1 |  78 | 0 Tax Types | od ending date information for 10404 |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # 104       | # Updated year dates for 10407       |
| 2005, v1 |  78 | 0 Tax Types |                                      |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # For 941   | # U                                  |
| 2005, v1 |  79 |             | pdated the chart for valid tax years |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # 5.A       | # Updated contact location           |
| 2005, v1 |  93 |             | to C6-158, and fax extension to 4759 |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # 5.B.4.C   | # Updated requir                     |
| 2005, v1 |  94 |             | ements for Daily and Monthly Reports |
|          | -95 |             |                                      |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # 5.B.4.F   | # Updat                              |
| 2005, v1 |  96 |             | ed requirements for Incident Reports |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Regist    | # Spelle                             |
| 2005, v1 | 100 | ration Form | d "Manager's" correctly on last line |
+----------+-----+-------------+--------------------------------------+
| # 3/31/  | #   | # Agr       | # Updated                            |
| 2005, v1 | 101 | eement Form |  year to 2006 for the Agreement Form |
+----------+-----+-------------+--------------------------------------+
| # 7/28/  | #   | # B.1       | # Added l                            |
| 2005, v2 |  17 |             | ocation of entity validation process |
+----------+-----+-------------+--------------------------------------+
| # 7/28/  | #   | #           | # Update                             |
| 2005, v2 |  44 |  Table 3A-6 |  to entity validation request record |
+----------+-----+-------------+--------------------------------------+
| # 7/28/  | #   | # IMF 10404 | # Form 1040 advance paymen           |
| 2005, v2 | 76, |             | t of a determined deficiency (audit  |
|          |  78 |             | adjustment or underreporter notice). |
+----------+-----+-------------+--------------------------------------+
| #        | #   | #           | #                                    |
+----------+-----+-------------+--------------------------------------+

# 

# 

# TABLE OF CONTENTS

**Page**

**1. General Interest Items**

**A. EFTPS Bulk Provider Registration 5**

**B. Letter of Agreement 8**

**C. Project Schedules 9**

**D. Customer Service 13**

**2. Specific Processing Requirements**

**A. EDI Translation Status 14**

**B. IRS Entity Validation (Direct Credit Card Payments only) 17**

**C. Payments 18**

**D. Testing Plan 20**

**3. Telecommunications Concerns**

**A. Encryption 31**

**B. Telecommunication Set-Up 32**

**C. Disaster Recovery 33**

**4. EDI Record Formats**

**A. General 35**

**B. Chapter 3 - Taxpayer Entity Validation 36**

**C. Chapter 4 - ACH Bulk Debits 62**

**5. IRS Requirements for Integrated File and Pay CC Processors 93**

**Credit Card Bulk Provider Registration 100**

**Credit Card Bulk Provider Agreement 101**

1.  **General Interest Items**

**TREASURY FINANCIAL AGEMENT (TFA) CONTACT LIST**

To be provided upon registering with the Treasury Financial Agent

  ------------- ----------- -- ---- -------------------------- ------------
                                                               

                                                               

                                                               
  ------------- ----------- -- ---- -------------------------- ------------

**A. EFTPS BULK PROVIDER REGISTRATION**

1\. Each Credit Card Bulk Provider must complete the standard EFTPS
Business Enrollment form (IRS Form 9779) and the attached "**TRADING
PARTNER REGISTRATION FORM"**. The Treasury Financial Agent (TFA) will
use the enrollment and Registration forms to initially set up the Credit
Card Bulk Provider on the Electronic Federal Tax Payment System (EFTPS)
and to track activity. The completed forms will be mailed to the address
provided by the TFA.

2\. **In the Integrated File and Pay Credit Card Program**, a balance
due return is associated with an accepted e-file return. The approved
credit card payment must wait for the acceptance of the e-file return.
Upon acceptance of the e-file return, the credit card payment can be
submitted using the Credit Card Bulk Provider Requirements using the
approved entity and tax identifying information accepted by the IRS. In
order to use this program, the credit card bulk provider must
***[annually]{.underline}*** register with the IRS and sign an agreement
indicating the company's adherence to the IRS requirements. In addition,
the bulk provider must register and test with the assigned Treasury
Financial Agent. For subsequent years, the bulk provider must annually
test with the TFA to be recertified. All testing is required to be
completed and certification to be submitted by December 28 of each year.
If December 28 falls on a Saturday or Sunday, the preceding workday will
be the due date.

3\. **For stand-alone credit card programs**, the IRS requires a
proposal to be submitted in reference to an IRS Request for Proposal.
The IRS will issue contract awards based on the best solutions for
increasing e-file and electronic payments volumes.

**TRADING PARTNER REGISTRATION FORM**

**Company Profile**

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Company Name - Your corporate name (up to 30 characters).

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Address (up to 30 characters)

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_

City State Zip Country

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Business Unit - Your division name (up to 30 characters) Business Hours

Describing a specific business unit under the company name.

**EDI Envelope Information**

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Interchange Receiver ID (up to 15 characters) Function group ID (up to
15 characters)

**Communications Contact**

The person at your company that will be our ongoing contact for
communications issues and concerns.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Communications Contact Name Title Phone ( xxx-xxx-xxxx )

(up to 30 characters) (up to 30 characters)

**EDI Contact**

The person at your company that will be our ongoing contact for EDI
translation issues and concerns.

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

EDI Contact Name Title Phone ( xxx-xxx-xxxx )

(up to 30 characters) (up to 30 characters)

**GENERAL INFORMATION**

Please list the following:

Hardware Platform:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Operating System:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Database:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Communications Software Protocol:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Translator:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Dedicated or Dial Up Connection
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Type of Modem:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Modem Speed:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Production site area code

and exchange number:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Disaster recovery site

area code and exchange number:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Company business hours:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Contact name:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Contact Business Hours:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Contact Telephone Number:
\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**B. LETTER OF AGREEMENT**

A signed letter of agreement is required to be on file with the Treasury
Financial Agent (TFA) before live entity validation and/or payments can
begin. The letter of agreement will be provided by the TFA and will be
signed and returned based on instructions from the TFA.

Note: The letter of agreement will contain a statement that:

> \"Every taxpayer for whom the Credit Card Bulk Provider will be
> submitting Electronic Federal Tax Payment System payments will have
> certified that the credit card processor is authorized to process the
> payment and to exchange information with the IRS necessary to process
> the payment.\"
>
> **C. Project Schedules**

Please allow a minimum of 8 to 10 weeks to implement this program.

**BULK PROVIDER & TREASURY FINANCIAL AGENT**

**DEVELOPMENT SCHEDULE**

**[TARGET]{.underline} [TARGET]{.underline}**

**[PHASE]{.underline} [START DATE]{.underline} [END DATE]{.underline}
[STATUS]{.underline}**

EDI SOFTWARE INSTALLATION

BUSINESS SYSTEM DESIGN

**ENTITY VALIDATION (Required for Credit Card processors who are
contacted directly by the taxpayer)**

DETAIL DESIGN

DEVELOPMENT

SYSTEM TEST

ACCEPTANCE TEST

BULK PROVIDER TESTING

LIVE ENTITY VALIDATION

**DEBIT PAYMENTS**

DETAIL DESIGN

DEVELOPMENT

SYSTEM TEST

ACCEPTANCE TEST

BULK PROVIDER TESTING

LIVE DEBIT PAYMENTS

**TREASURY FINANCIAL AGENT TESTING SCHEDULE**

BULK PROVIDER Name \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Earliest Available Expected

[Start Date]{.underline} [Start Date]{.underline}

TELECOMMUNICATION \_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_

ENTITY VALIDATION \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_

(Entity Validation for Name Control)

DEBIT PAYMENT \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_
\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Note: Allow a minimum of 2 weeks testing for each subsystem

**FINANCIAL AGENT ENTITY VALIDATION PROCESS SCHEDULE**

**(For Credit Card Transactions Initiated Directly by Taxpayers)**

**BULK PROVIDER NAME \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**[DESCRIPTION OF VALIDATION APPROACH]{.underline}**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**EXPECTED START DATE \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**EXPECTED END DATE \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**NUMBER OF TRANSMISSIONS \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**FREQUENCY \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**TFA PAYMENT LIVE DATES**

BULK PROVIDER NAME \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

The following prerequisites must be complete prior to the live date.

Financial Agent testing completed

Signed Letter of Agreement

Trading Partner Registration Form

Payment Method [Bulk Debit]{.underline}\_\_\_\_\_\_\_\_\_

Expected Live date \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Expected Initial Volume \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Expected Frequency \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Expected Growth \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

**CUSTOMER SERVICE**

**E. Customer Service**

1\. The EFTPS support staff hours for Credit Card Bulk Providers are
from 8:30 a.m. ET to 8:00 p.m. ET, Monday through Friday. It is
imperative that all calls regarding operational concerns come through
the Bulk Provider Customer Service line.

2\. EFTPS needs to know the business hours of all Bulk Providers. Please
be prepared to exchange this information at the time of the individual
conference calls.

3\. The Bulk Provider procedures for inquiring about an entity
validation file and/or payment are as followed

STEP 1. Do **not** automatically resubmit the entity validation and /or
payment.

> STEP 2. Call Customer Service at the toll free 800 number to check on
> the status of the entity validation and/or payment.
>
> STEP 3. The Customer Service Center will be able to give status
> information on the entity validation and/or payment by looking to our
> Customer Service Application Database.

**2. SPECIFIC PROCESSING REQUIREMENTS**

**A. EDI TRANSLATION**

1\. If you are using an EDI translation software package, review where
you are in the implementation process for the initial review conference
call.

2\. If you are doing your own EDI development, review your intended
support of all EFTPS transaction sets. (NOTE: We continue to recommend
that you purchase EDI translation software. Historically, in-house
development of EDI translators have elongated the testing process for
EDI newcomers, and complications may jeopardize your live date.)

3\. Note that all data must be compliant with the 3050 version of the
ANSI x12 EDI standards. To obtain a copy of the standards, call
1-800-972-4334. There is a cost.

4\. Updates to new versions of the ANSI Standard will be reviewed as
they become available. If EFTPS determines that the new standard will be
utilized the change control procedures will be followed.

a\. Six months notice will be given prior to implementing a new
standard.

> b\. Old standards will be supported for a minimum of 6 months
> following the implementation of a new standard.

5\. Review shared understanding of the contents of the ISA and GS
segments (see attached). (e.g. - potential use of EINs or Dunn\'s
numbers for Sender and Receiver IDs)

6\. Bulk provider must verify that they use EFTPS EDI standards

A. The tilde \"\~\" as a data element separator.

B. The backslash \"\\\" as a segment separator.

C. The greater than sign \"\>\" as a sub-segment separator.

ISA SEGMENT -INTERCHANGE CONTROL SEGMENT - INCOMING TO THE TREASURY
FINANCIAL AGENT

+------+----+----------------------+----+----+-----+-----------------+
| **E  | ** | **Name**             | ** | *  | **E | **Comments**    |
| leme | RE |                      | Re | *E | lem |                 |
| nt** | F. |                      | q. | le | .** |                 |
|      | ** |                      | ** | m. |     |                 |
|      |    |                      |    | ** | *   |                 |
|      | ** |                      | *  |    | *Le |                 |
|      | Nm |                      | *D | ** | ngt |                 |
|      | br |                      | es | Ty | h** |                 |
|      | ** |                      | ig | pe |     |                 |
|      |    |                      | ** | ** |     |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Authorization        | M  | ID | 2/2 | 00              |
| SA01 | 01 | Information Qualif.  |    |    |     |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Authorization        | M  | AN | 10  | blanks          |
| SA02 | 02 | Information          |    |    | /10 |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Security Information | M  | ID | 2/2 | 00              |
| SA03 | 03 | Qualifier            |    |    |     |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Security Information | M  | AN | 10  | blanks          |
| SA04 | 04 |                      |    |    | /10 |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Interchange ID       | M  | ID | 2/2 | determined by   |
| SA05 | 05 | Qualifier            |    |    |     | bulk provider   |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Interchange Sender   | M  | AN | 15  | determined by   |
| SA06 | 06 | ID                   |    |    | /15 | bulk provider   |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Interchange ID       | M  | ID | 2/2 | to be provided  |
| SA07 | 05 | Qualifier            |    |    |     | by TFA          |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Interchange Receiver | M  | AN | 15  | to be provided  |
| SA08 | 07 | ID                   |    |    | /15 | by TFA          |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Interchange Date     | M  | DT | 6/6 | current date    |
| SA09 | 08 |                      |    |    |     |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Interchange Time     | M  | TM | 4/4 | current time    |
| SA10 | 09 |                      |    |    |     |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Interchange Control  | M  | ID | 1/1 | U               |
| SA11 | 10 | Standards ID         |    |    |     |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Interchange Control  | M  | ID | 5/5 | to be provided  |
| SA12 | 11 | Vers. Number         |    |    |     | by TFA          |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Interchange Control  | M  | N0 | 9/9 | determined by   |
| SA13 | 12 | Number               |    |    |     | bulk provider\* |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Acknowledgment       | M  | ID | 1/1 | 0               |
| SA14 | 13 | Requested            |    |    |     |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Test Indicator       | M  | ID | 1/1 | \'T\' or \'P\'  |
| SA15 | 14 |                      |    |    |     |                 |
+------+----+----------------------+----+----+-----+-----------------+
| I    | I  | Component Element    | M  | AN | 1/1 | \>              |
| SA16 | 15 | Separator            |    |    |     |                 |
+------+----+----------------------+----+----+-----+-----------------+

\* This number will be validated in duplication checks and must be
unique.

**GS SEGMENT - FUNCTIONAL GROUP HEADER - INCOMING TO THE TFA**

+------+-----+----------------------+----+----+-----+----------------+
| **E  | **  | **Name**             | ** | *  | **E | #### Comments  |
| leme | REF |                      | Re | *E | lem |                |
| nt** | .** |                      | q. | le | .** |                |
|      |     |                      | ** | m. |     |                |
|      | **  |                      |    | ** | *   |                |
|      | Nmb |                      | *  |    | *Le |                |
|      | r** |                      | *D | ** | ngt |                |
|      |     |                      | es | Ty | h** |                |
|      |     |                      | ig | pe |     |                |
|      |     |                      | ** | ** |     |                |
+------+-----+----------------------+----+----+-----+----------------+
| GS01 | 479 | Functional           | M  | ID | 2/2 | 838 = TD, 813  |
|      |     | Identifier Code      |    |    |     | = TF           |
+------+-----+----------------------+----+----+-----+----------------+
| GS02 | 142 | Application          | M  | AN | 2   | To be provided |
|      |     | Sender\'s Code       |    |    | /15 | by the TFA     |
+------+-----+----------------------+----+----+-----+----------------+
| GS03 | 124 | Application          | M  | AN | 2   | To be provided |
|      |     | Receiver\'s Code     |    |    | /15 | by the TFA     |
+------+-----+----------------------+----+----+-----+----------------+
| GS04 | 373 | Date                 | M  | DT | 6/6 | current date   |
|      |     |                      | IZ |    |     |                |
+------+-----+----------------------+----+----+-----+----------------+
| GS05 | 337 | Time                 | M  | TM | 4/8 | current time   |
|      |     |                      | IZ |    |     |                |
+------+-----+----------------------+----+----+-----+----------------+
| GS06 | 28  | Group Control Number | M  | N0 | 1/9 | determined by  |
|      |     |                      | IZ |    |     | bulk provider  |
|      |     |                      |    |    |     | \*             |
+------+-----+----------------------+----+----+-----+----------------+
| GS07 | 455 | Response Agency Code | M  | ID | ½   | X              |
+------+-----+----------------------+----+----+-----+----------------+
| GS08 | 480 | Version/RIs/Industry | M  | AN | 1   | 003050         |
|      |     | ID Code              |    |    | /12 |                |
+------+-----+----------------------+----+----+-----+----------------+

\* This number will be validated in duplication checks and must be
unique.

**B. ENTITY VALIDATION (Direct Taxpayer Contact with Credit Card
Processor Only)**

Credit Card Bulk Providers are required to include taxpayer name control
and zip code in the payment file sent to IRS. If the credit card
transaction is initiated through an ***e-file*** service, the entity is
validated upon receipt of the ***e-file*** confirmation.

Credit card processors who have been contacted directly by the taxpayer
must initiate an entity validation process through the EFTPS financial
agent to validate the taxpayer's identity and obtain the name control
and zip code.

1\. Review the entity validation process. The entity validation process
is located in the EFTPS User Requirements document.

> New requests needing IRS validation in order to obtain name control
> can be transmitted daily along with the payment files for previously
> validated taxpayers.

2\. Review of the bulk provider entity validation error codes (see the
below list).

**EFTPS BULK PROVIDER ENTITY VALIDATION ERROR CODES**

  ---------- -------------------------------------------- ----------------
  **Error    **Description**                              **Comments**
  Codes**                                                 

  0005       TIN mismatched.                              IRS Critical
                                                          Error

                                                          

                                                          

                                                          

                                                          

                                                          
  ---------- -------------------------------------------- ----------------

**C. PAYMENTS**

All credit card payments to IRS are initiated through the bulk debit
procedures.

1\) Transmission Schedules:

> a\) The deadline for processing debit payments is 7:00 p.m. ET on the
> calendar day prior to settlement day. (Note: If a bulk provider wants
> to send in a file on Saturday or Sunday, they must communicate with
> the FA during normal business hours.)
>
> b\) Settlement will occur on banking days only, Monday through Friday,
> excluding holidays.

2\) Rejects:

> a\) Your FA will provide you with a complete payment reject codes and
> conditions. A few possible reasons are:

1\) No name control

2\) Dollar amount over \$99,999,999.99 per transaction set (1,000
payments)

3\) File format error

3\) Returns:

> The process for handling returns of debits will start with the
> Receiving Depository Financial Institution (RDFI) sending EFTPS a
> valid return reason code such as NSF or Uncollected Funds. Note: The
> RDFI must adhere to NACHA rules regarding returns. Next, EFTPS will
> send the bulk provider a transaction set 827 that contains return
> reason information. EFTPS must send this transaction set 827 within 24
> hours of the return settling.

4\) Duplicate File

> A duplicate file is one in which the ISA & GS control numbers are not
> unique. If a duplicate file is received by the TFA then the EDI
> translator will reject it and the bulk provider will receive a
> negative 997 functional acknowledgment.
>
> However, if a file has unique ISA and GS control numbers, then the
> file will not be rejected and any previously processed payments will
> be processed again. Resolution will need to come from the IRS
> directly. EFTPS does not have the capability to initiate a reversal of
> debit payment transactions.

**D. TESTING PLAN**

Below is a general test plan which should be used only as a guide to
what will be expected. The final test plan will be provided by the TFA
to the bulk provider.

[EDI Transmission Test]{.underline}

> Two Files
>
> Valid
>
> Invalid

[Entity Validation Test]{.underline}

> Valid X12 Format/Entity Validation
>
> Invalid X12 Format
>
> Syntax
>
> Duplicate Control Numbers
>
> Invalid Entity Validations
>
> Volume - 50% of Expected Volume

[Payments]{.underline}

> Valid X12 Format/Payments
>
> Invalid X12 Format
>
> Syntax
>
> Duplicate Control Numbers
>
> Invalid Debit
>
> Error Codes
>
> Volume - 50% of Expected High Volume Day

**[SAMPLE BULK PROVIDER TEST CASES]{.underline}**

+--------------------+-------------------------------------------------+
| **FUNCTIONALITY**  | **TEST SCENARIOS**                              |
+====================+=================================================+
| File Transmission  | VALID: The bulk provider will send through 1    |
| Testing            | file with a valid sender listed on the ISA      |
|                    | segment. (NOTE: This will be an entity          |
|                    | validation file with 1 - 5 entity validation    |
|                    | requests. This will only be used for EDI file   |
|                    | transfer testing.)                              |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 1    |
|                    | hour of receipt of the 838 file. The TFA and    |
|                    | the bulk provider will work together to confirm |
|                    | the results.                                    |
+--------------------+-------------------------------------------------+
|                    | INVALID: The bulk provider will send through 1  |
|                    | file with an invalid sender listed on the ISA   |
|                    | segment. (NOTE: This will be an entity          |
|                    | validation file with 1 - 5 entity validation    |
|                    | requests. This will only be used for EDI file   |
|                    | transfer testing.)                              |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 1    |
|                    | hour of receipt of the 838 file. The TFA and    |
|                    | the bulk provider will work together to confirm |
|                    | the results.                                    |
+--------------------+-------------------------------------------------+
| \"Valid\" Entity   | The bulk provider will send a file to the TFA.  |
| Validation X12     | This file will be used to verify that the       |
| Format (Syntax)    | format of the entity validation file mirrors    |
|                    | the EFTPS EDI trading partner profile           |
|                    | standards. The TFA will check the following     |
|                    | (but not limited to) on the 838 Entity          |
|                    | Validation and 997 Functional Acknowledgment    |
|                    | Files:                                          |
|                    |                                                 |
|                    | > Proper Enveloping:                            |
|                    | >                                               |
|                    | > Content format of ISA and IEA Segments        |
|                    | >                                               |
|                    | > Content format of GS and GE Segments          |
|                    | >                                               |
|                    | > Content format of ST and SE Segments          |
|                    | >                                               |
|                    | > Bulk Provider TIN                             |
|                    | >                                               |
|                    | > File Creation Date / Time                     |
|                    | >                                               |
|                    | > Bulk Provider Name / Telephone Number         |
|                    | >                                               |
|                    | > Taxpayer Name / TIN                           |
+--------------------+-------------------------------------------------+
| \"Invalid\" Entity | The bulk provider will send a second file to    |
| Validation X12     | the TFA. This file will contain errors with the |
| Format (Syntax)    | format of the file in order for the TFA to send |
|                    | the bulk provider a REJECTED 997 Functional     |
|                    | Acknowledgment. The TFA will check the          |
|                    | following (but not limited to) on the 838       |
|                    | Entity Validation:                              |
|                    |                                                 |
|                    | > Improper Enveloping or X12 Format Errors:     |
|                    | >                                               |
|                    | > Content format of ISA and IEA Segments        |
|                    | >                                               |
|                    | > Content format of GS and GE Segments          |
|                    | >                                               |
|                    | > Content format of ST and SE Segments          |
+--------------------+-------------------------------------------------+
| \"Valid\" Entity   | The bulk provider will create an 838 Entity     |
| Validation         | Validation files with 50 taxpayers. Place at    |
|                    | least 5 Entity Validation requests containing   |
|                    | primary/secondary names on the file.            |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 24   |
|                    | hours of receipt of the 838.                    |
+--------------------+-------------------------------------------------+
| \"Valid\" Entity   | The TFA will return an 824 Application Advice   |
| Validation         | to the bulk provider within 3 days of receipt   |
|                    | of the 838.                                     |
| (continued)        |                                                 |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will return a 997 Functional  |
|                    | Acknowledgment to the TFA within 1 hour of      |
|                    | receipt of the 824.                             |
+--------------------+-------------------------------------------------+
| \"Invalid\" Entity | The bulk provider will create an \"invalid\"    |
| Validation         | 838 Entity Validation files with 50 taxpayers.  |
|                    | Please be sure to include the following invalid |
|                    | TINs:                                           |
|                    |                                                 |
|                    | > Blank TIN (Element N101 should be left blank) |
|                    | >                                               |
|                    | > 999999999                                     |
|                    | >                                               |
|                    | > 345A24436                                     |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 24   |
|                    | hours of receipt of the 838.                    |
+--------------------+-------------------------------------------------+
|                    | The TFA will return an 824 Application Advice   |
|                    | to the bulk provider within 3 days of receipt   |
|                    | of the Entity validation file.                  |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will return a 997 Functional  |
|                    | Acknowledgment to the TFA within 1 hour of the  |
|                    | 824.                                            |
+--------------------+-------------------------------------------------+
|                    | On DAY 2 the TFA will return an 824 (reject)    |
|                    | Application Advice to the bulk provider. This   |
|                    | 824 will be the rejection file containing all   |
|                    | invalid TINs.                                   |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will return a 997 Functional  |
|                    | Acknowledgment to the TFA within 1 hour of      |
|                    | receipt of the 824.                             |
+--------------------+-------------------------------------------------+
| Conditional        | The bulk provider will send an Entity           |
| Testing            | Validation file to the TFA containing at least  |
|                    | 50% of your largest Entity Validation file.     |
| > Entity           |                                                 |
| > Validation       |                                                 |
| > Volume Testing   |                                                 |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 24   |
|                    | hours of receipt of the 838.                    |
+--------------------+-------------------------------------------------+
|                    | The TFA will return an 824 Application Advice   |
|                    | to the bulk provider within 3 days of receipt   |
|                    | of the 838.                                     |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will return a 997 Functional  |
|                    | Acknowledgment to the TFA within 1 hour of      |
|                    | receipt of the 824.                             |
+--------------------+-------------------------------------------------+
| \"Valid\" Bulk ACH | The bulk provider will send 2 files to the TFA. |
| Debit Format       | This file will be used to verify that the       |
| (Syntax)           | format of the BULK ACH debit files mirror the   |
|                    | EFTPS EDI trading partner profile standards.    |
|                    | The TFA will check the following (but not       |
|                    | limited to) on the 813 Tax Payment and 997      |
|                    | Functional Acknowledgment files:                |
|                    |                                                 |
|                    | > Proper Enveloping:                            |
|                    | >                                               |
|                    | > Content format of ISA and IEA Segments        |
|                    | >                                               |
|                    | > Content format of GS and GE Segments          |
|                    | >                                               |
|                    | > Content format of ST and SE Segments          |
|                    | >                                               |
|                    | > Reference Information                         |
|                    | >                                               |
|                    | > File Creation Date                            |
|                    | >                                               |
|                    | > Date Sent to TFA                              |
|                    | >                                               |
|                    | > Dollar Amount                                 |
|                    | >                                               |
|                    | > Payment Method                                |
|                    | >                                               |
|                    | > Payment / Account Information                 |
|                    | >                                               |
|                    | > Settlement Date                               |
|                    | >                                               |
|                    | > Tax Form Information                          |
|                    | >                                               |
|                    | > Taxpayer TIN                                  |
|                    | >                                               |
|                    | > Tax Period Date                               |
+--------------------+-------------------------------------------------+
| \"Invalid\" Bulk   | The bulk provider will send 2 additional files  |
| ACH Debit Format   | to the TFA. This file will contain errors with  |
| (Syntax)           | the format of the file in order for the TFA to  |
|                    | send the bulk provider a REJECTED 997           |
|                    | Functional Acknowledgment. The TFA will check   |
|                    | the following (but not limited to) on the 813   |
|                    | Entity Validation:                              |
|                    |                                                 |
|                    | > Proper Enveloping:                            |
|                    | >                                               |
|                    | > Content format of ISA and IEA Segments        |
|                    | >                                               |
|                    | > Content format of GS and GE Segments          |
|                    | >                                               |
|                    | > Content format of ST and SE Segments          |
|                    | >                                               |
|                    | > Reference Information                         |
|                    | >                                               |
|                    | > File Creation Date                            |
|                    | >                                               |
|                    | > Date Sent to the TFA                          |
|                    | >                                               |
|                    | > Dollar Amount                                 |
|                    | >                                               |
|                    | > Payment Method                                |
|                    | >                                               |
|                    | > Payment / Account Information                 |
|                    | >                                               |
|                    | > Settlement Date                               |
|                    | >                                               |
|                    | > Tax Form Information                          |
|                    | >                                               |
|                    | > Taxpayer TIN                                  |
|                    | >                                               |
|                    | > Tax Period Date                               |
+--------------------+-------------------------------------------------+
| \"Valid\" ACH      | The bulk provider will send a file of 50        |
| Debits             | payments. Be sure the transaction sets range    |
|                    | from \$.01 - \$99,999.999.99 using various      |
|                    | dollar amounts and cents.                       |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 1    |
|                    | hour of receipt of the 813 Tax Payment.         |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 151 Electronic Filing of  |
|                    | Tax Return Data Acknowledgment to the bulk      |
|                    | provider within 3 hours of receipt of the 813   |
|                    | Tax Payment.                                    |
+--------------------+-------------------------------------------------+
| \"Valid\" ACH      | The bulk provider will send the TFA a 997       |
| Debits             | Functional Acknowledgment within 1 hour of      |
|                    | receipt of the 151.                             |
| (continued)        |                                                 |
+--------------------+-------------------------------------------------+
| \"Invalid\" ACH    | The bulk provider will send a file of 50        |
| Debits             | payments. Include the following TINs:           |
|                    |                                                 |
|                    | > 000000000                                     |
|                    | >                                               |
|                    | > 34533ABCD                                     |
|                    | >                                               |
|                    | > 410700000                                     |
|                    | >                                               |
|                    | > 345558219 (valid TIN but unenrolled)          |
|                    | >                                               |
|                    | > 452782525, tax type 941a (invalid tax type)   |
|                    | >                                               |
|                    | > 345251872 (this will be returned as NSF)      |
|                    |                                                 |
|                    | Be sure the transaction sets range from \$.01 - |
|                    | \$99,999.999.99 using various dollar amounts    |
|                    | and cents with one transaction set for          |
|                    | \$100,000,000.00.                               |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 1    |
|                    | hour of receipt of the 813 Tax Payment.         |
+--------------------+-------------------------------------------------+
| \"Invalid\" ACH    | The TFA will return a 151 Electronic Filing of  |
| Debits             | Tax Return Data Acknowledgment within 3 hours   |
|                    | of receipt of the 813 Tax Payment. This file    |
| (continued)        | will include the invalid TINs and the valid TIN |
|                    | with the invalid tax type .                     |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will send the TFA a 997       |
|                    | Functional Acknowledgment within 1 hour of      |
|                    | receipt of the 151.                             |
+--------------------+-------------------------------------------------+
| Payment Return -   | The TFA will send the bulk provider an 827      |
| Part I             | Financial Return Notice for TIN 345251872 that  |
|                    | was used in the \"invalid\" ACH debit test      |
|                    | case. This will be returned as NSF. (The        |
|                    | payment reversal will occur on DAY 2).          |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will send a 997 Functional    |
|                    | Acknowledgment to the TFA within 1 hour of      |
|                    | receipt of the 827.                             |
+--------------------+-------------------------------------------------+
| Conditional        | The bulk provider will send a debit file        |
| Testing            | reflecting 50% of the expected high volume day. |
|                    | This file will run through as a normal ACH      |
| > ACH \"Bulk\"     | debit.                                          |
| > Debit Volume     |                                                 |
| > Testing          |                                                 |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 1    |
|                    | hour of receipt of the 813.                     |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 151 Electronic Filing of  |
|                    | Tax Return Data Acknowledgment within 3 hours   |
|                    | of receipt of the 813.                          |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will send the TFA a 997       |
|                    | Functional Acknowledgment within 1 hour of      |
|                    | receipt of the 151.                             |
+--------------------+-------------------------------------------------+
| Conditional        | The bulk provider will send the TFA a bulk      |
| Testing            | debit file with at least 1 transaction set with |
|                    | at least 1001 transactions                      |
| > \"Bulk\" Debit   |                                                 |
| > Transaction Set  |                                                 |
| > Limit            |                                                 |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 1    |
|                    | hour of receipt of the 813.                     |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a REJECTION 151 Electronic  |
|                    | Filing of Tax Return Data Acknowledgment within |
|                    | 3 hours of receipt of the 813.                  |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will send the TFA a 997       |
|                    | Functional Acknowledgment within 1 hour of      |
|                    | receipt of the 151.                             |
+--------------------+-------------------------------------------------+
| Conditional        | The bulk provider will send a debit file with   |
| Testing            | 21 (813) transaction sets                       |
|                    |                                                 |
| > File Limits      |                                                 |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a 997 Functional            |
|                    | Acknowledgment to the bulk provider within 1    |
|                    | hour of receipt of the 813.                     |
+--------------------+-------------------------------------------------+
|                    | The TFA will return a REJECTION 151 Electronic  |
|                    | Filing of Tax Return Data Acknowledgment within |
|                    | 3 hours of receipt of the 813.                  |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will send the TFA a 997       |
|                    | Functional Acknowledgment within 1 hour of      |
|                    | receipt of the 151.                             |
+--------------------+-------------------------------------------------+
| Conditional        | The bulk provider will send the debit file used |
| Testing            | in the Valid ACH debit scenario. Change ONLY    |
|                    | the settlement date. Do not make any changes to |
| > Duplicate File   | the ISA or GS control numbers.                  |
+--------------------+-------------------------------------------------+
|                    | The bulk provider will receive a NEGATIVE 997   |
|                    | Functional Acknowledgment from the TFA within 1 |
|                    | hour of receipt of the 813.                     |
+--------------------+-------------------------------------------------+

NOTES

Please be sure that the ISA segment is marked for Test.

Some of the test conditions are being tested so that the bulk provider
will recognize the conditions that the

rejection acknowledgment file will be returned in \"production\".

Other Optional Test Scenarios:

Test Case #1: (Optional)

-   Bulk Provider sends 813 file containing at least 1 ST with at least
    2 payment records (1 payment with tax type code 10401 and another
    with code 10402) and a tax period end date (TFS segment, TFS07
    element) other than the current year -- 1.

-   TFA returns an accepted 997 along with a 151 file containing
    rejected acknowledgement type and error code. Notice that all STs on
    the file (ISA) are rejected with error code 1104.

```{=html}
<!-- -->
```
-   Bulk Provider returns an accepted 997.

Test Case #2: (Optional)

-   Bulk Provider sends 813 file containing at least 1 ST and 1 payment
    with tax type code 10402 and the Credit Card Authorization Date (DTM
    segment w/in the TFS Loop, DTM02 element) after the 1040 due date
    (April 15^th^ or the following business day if April 15^th^ falls on
    a Saturday or Sunday)

-   TFA returns an accepted 997 along with a 151 file containing
    rejected acknowledgement type and error code. Notice that all STs on
    the file (ISA) are rejected with error code 1104.

```{=html}
<!-- -->
```
-   Bulk Provider returns an accepted 997.

Telecommunications/Timing of 813 Payment Flow Test Case (Optional #3):

-   Bulk Provider sends an 813 file including at least 1 ST and one
    payment record

```{=html}
<!-- -->
```
-   TFA processes the 813 file and sends back a 151 confirmation file to
    the Bulk Provider.

-   Bulk Provider returns an accepted 997 in response to the 151
    confirmation file.

-   TFA returns an accepted 997 acknowledgment (for the 813 payment
    file) to the Bulk Provider.

"ONE-ON-ONE" TEST CASE \# 4: Entity Validation -- Confirmation --
Payment flow with multiple ST's (transaction sets):

-   Bulk Provider sends 1 Entity Validation file with at least two (2)
    838 transaction sets (ST's)

-   TFA returns an accepted 997 and validates Entity Validation requests
    with IRS (simulated)

-   TFA creates two (2) confirmation files, each containing an 824 ST
    that confirms each 838 ST and returns to Bulk Provider (Note: Based
    upon the timing of the 838 transaction sets that are sent will
    determine if the 824 sets are on one file or multiple files.)

```{=html}
<!-- -->
```
-   Bulk Provider returns an accepted 997 in response to the 824
    confirmation file.

```{=html}
<!-- -->
```
-   Bulk Provider sends an 813 file with all validated Entity Validation
    requests.

```{=html}
<!-- -->
```
-   TFA returns a 997 acknowledging the 813 and also a 151 confirmation
    file to the Bulk Provider.

-   Bulk Provider returns an accepted 997 in response to the 151
    confirmation file. No duplicate payment file is generated and/or
    sent by the Bulk Provider.

**3. TELECOMMUINCATIONS CONCERNS**

**A. ENCRYPTION**

Encryption is required for all payment and entity validation
transmissions.

Leased lines into EFTPS must be encrypted using encryption approved by
the TFA. Currently, the cost of the encryption box is the responsibility
of the Credit Card Bulk Provider. Two encryptors are recommended for
production to serving as primary and backup devices[. All encryption key
management will be the responsibility of the Credit Card Bulk
Provider.]{.underline}

**Initiation Function**

Transmissions can be initiated either by the bulk provider or by the
TFA. Originator of files will initiate transmission. All test
transmissions must occur Monday through Friday. If the Bulk Provider is
unavailable the TFA will automatically retry in 15 minutes. The TFA will
retry 4 times.

**Communication Protocols**

FTP (TCP_IP)

NDM

**IRS Required Encryption Device Possible Line Types**

IRE Dedicated 64k

Racal DC64ms Analog Dial-up

Switch 56K

ISDN

**Modem types and Line Speeds**

Paradyne 3811 asynchronous modems or Hayes compatible.

Minimum baud rate at 14.4 or greater.

**Telecommunications Set-Up**

Vendor Name \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

Initiation Function

Communication Protocols [\_\_\_\_\_\_]{.underline}

Line Type [\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_]{.underline}

Credit Card Bulk Provider:

IP Address To be provided by the FA

Line Speed

Number of Locations

*[Debit Payments]{.underline}*

Transmission Frequency [Daily]{.underline}

Transmission Volume

Wednesday

Friday

15th of Month

Quarter End

Transmission Times

*[Entity Validation Files (Only for Processors who are contacted
directly by the taxpayer)]{.underline}*

Conversion Volume

Transmission Frequency

Transmission Volume

Transmission Times

**Disaster Recovery**

**Treasury Financial Agent (TFA)**

The TFA maintains a hot backup site for all operations in case of a
hardware/software failure. Every effort will be made to ensure all tax
payments are received on a timely basis. Processing windows may be
modified to ensure timely posting of all tax payments. If a
telecommunication, data center or operations center failure occurs, the
Credit Card Bulk Provider will be provided disaster recovery procedures
by the TFA.

**Bulk Provider Disaster Recovery Plan**

-   High level description of Disaster Recovery Plan as it impacts EFTPS

```{=html}
<!-- -->
```
-   Do you have a back-up modem at primary site?

```{=html}
<!-- -->
```
-   Is there a back-up site (Hot back-up or Cold start)?

-   How long is the outage before moving to back-up site?

-   How will the TFA be notified to dial the back-up site or back-up
    modem?

-   Who is the primary contact?

-   Back-up Site

-   Where is the back-up site located (city, state)?

-   What is the hardware/telecom setup (Is this different from the
    primary site)?

-   If hot back-up, are the modems always active?

-   What are the back-up phone numbers?

Disaster Recovery Testing

-   When can we schedule initial test?

-   Is periodic testing at the back-up site required? How often?

**4. EDI Record Formats**

**A. General**

**Important notes regarding the following material\...**

-   Chapters 3 and 4 are extracted from the Implementation Guide for
    EFTPS Bulk Providers and edited for credit card processors. Material
    from the remaining Chapters of the Guide, if applicable to credit
    card processing, is included in earlier portions of this document.

-   All Electronic Data Interchange transaction set layouts in Chapters
    3 and 4 are in ANSI X12 version 003050.

B. Chapter 3. Taxpayer Entity Validation

Overview

This chapter describes the modified enrollment process for taxpayers
submitting electronic Federal tax payments through a credit card
processor. File layouts for taxpayer Entity Validation requests are
shown in **Attachments 3A-3C** at the end of the chapter.

Taxpayer Entity Validation Process

The modified enrollment process is intended to validate the social
security number for taxpayers who contact the credit card company
directly to initiate a payment. This process is not required for
taxpayers whose entity has been validated by the electronic filing
system.

Credit card processors who have been contacted directly by the taxpayer
must initiate a pseudo taxpayer enrollment process through the EFTPS
financial agent to validate the taxpayer's identity and obtain the name
control and zip code.

**Step**

-   The taxpayer authorizes the credit card processor/bulk provider to
    process the payment and to exchange information with the IRS
    necessary to process the payment.

**Step**

-   The credit card processor/bulk provider transmits an entity
    validation file to the TFA. The format is ANSI X12 EDI
    **838-transaction set**. Each

> 838-transaction set is limited to a maximum of 1,000 Entity Validation
> requests.

-   Within one hour after receipt of entity validation file, the TFA
    will send the Credit Card Bulk Provider an acknowledgment of receipt
    of file. The format for the acknowledgment is ANSI X12 EDI
    **997-transaction set**.

## Step 

-   The Treasury Financial Agent exchanges an entity file with the IRS.
    The entity file will include only the critical fields of data
    collected from the bulk provider, including the taxpayer's SSN.

**Step**

> After the TFA receives the entity validation file from the IRS, the
> TFA notifies the bulk provider about acceptance or rejection of
> taxpayer Entity Validation requests. The acceptance file will contain
> the name control and ZIP code (may be present) of approved taxpayers.
> Rejected Entity Validation requests will include a reason code. The
> format is ANSI the X12 EDI **824-transaction** set. Process the IRS
> entity validation files whether a zip code is supplied or not (where
> the zip is blank). If the zip code field is received blank, the FA
> shall create the EDI 824 enrollment confirmation transaction set. The
> EDI 824 REF03 element will be blank and sent back to the Credit Card
> Processor without a zip code. For EDI 813 payments, the FA will not
> reject the payment transaction set if the zip
>
> code field is blank (Again, the REF03 element will be blank on the
> 813).

-   Within one hour after receipt of receipt of this file, the bulk
    provider will return the TFA an acknowledgment of receipt of file to
    the TFA. The format is ANSI X12 EDI **997-transaction set**.

**DRAFT**

**TRANSACTION SET 838**

**TRADING PARTNER PROFILE**

**VERSION 003050**

**SEND FROM BULK PROVIDER**

**REQUEST FOR ENTITY VALIDATION**

**ATTACHMENT 3A**

**Attachment 3A**

**TRANSACTION SET 838**

**TRADING PARTNER PROFILE**

**VERSION 003050**

**REQUEST FOR ENTITY VALIDATION SENT FROM BULK PROVIDER**

**TABLE 3A-1**

  -------- -------------------------------- -------- -------- -------------
  **SEG.   **NAME**                         **REQ.   **MAX.   **LOOP
  ID**                                      DES.**   USE**    REPEAT**

  ST       Transaction Set Header           M        1        

  BTP      Beginning Segment for Trading    M        1        
           Partner Profile                                    

  PER      Administrative Communications    O        1        
           Contact                                            

           LOOP ID ‑ LX                                       \>1

  LX       Assigned Number                  O        1        

                                                              

           LOOP ID ‑ N1                                       \>1

  N1       Name                             O        1        

  N9       Reference Number                 O        \>1      

                                                              

  SE       Transaction Set Trailer          M        1        
  -------- -------------------------------- -------- -------- -------------

EFTPS will limit use of the LX loop to 1,000.

One N1 loop is used for each Entity Validation request.

The N3 and N4 segments are not used for credit card processing.

Only one N9 segment will be used

**Attachment 3A** (Cont.)

**838 ‑ TRADING PARTNER PROFILE**

**VERSION 003050**

**ST SEGMENT**

**TRANSACTION SET HEADER**

**TABLE 3A-2**

+------+------+----------------------+-------+------+------+---------+
| Ele  | REF. | Name                 | Req.  | E    | E    | C       |
| ment |      |                      |       | lem. | lem. | omments |
|      | Nu   |                      | D     |      |      |         |
|      | mber |                      | esig. | Type | Le   |         |
|      |      |                      |       |      | ngth |         |
+------+------+----------------------+-------+------+------+---------+
| ST01 | 143  | Transaction Set      | MIZ   | ID   | 3/3  | \"838\" |
|      |      | Identifier Code      |       |      |      |         |
+------+------+----------------------+-------+------+------+---------+
| ST02 | 329  | Transaction Set      | M     | AN   | 4/9  |         |
|      |      | Control Number       |       |      |      |         |
+------+------+----------------------+-------+------+------+---------+

ST02 is a control number that must be unique within the functional
group.

The originator of the transaction assigns it.

Example:

ST\~838\~45678\\

**Attachment 3A** (Cont.)

**838 ‑ TRADING PARTNER PROFILE**

**VERSION 003050**

**BTP SEGMENT**

**BEGINNING SEGMENT FOR TRADING PARTNER PROFILE**

### TABLE 3A-3

+------+------+-------------------+----+----+-----+-----------------+
| Ele  | REF  | Name              | Re | El | E   | Comments        |
| ment | Nu   |                   | q. | em | lem |                 |
|      | mber |                   |    | Ty | Len |                 |
|      |      |                   | D  | pe | gth |                 |
|      |      |                   | es |    |     |                 |
|      |      |                   | ig |    |     |                 |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 353  | Transaction Set   | M  | ID | 2/2 | "35" Request    |
| TP01 |      | Purpose Code      | IZ |    |     | Authority       |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 127  | Reference Number  | M  | AN | 1   | To be provided  |
| TP02 |      |                   | IZ |    | /30 | by the TFA      |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 373  | Date              | M  | DT | 6/6 | (YYMMDD)        |
| TP03 |      |                   | IZ |    |     |                 |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 337  | Time              | M  | TM | 4/8 | (HHMM)          |
| TP04 |      |                   |    |    |     |                 |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 640  | Transaction Type  | M  | ID | 2/2 | "S4" Submission |
| TP05 |      | Code              |    |    |     |                 |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 353  | Transaction Set   | O  | ID | 2/2 | "00" (Original) |
| TP06 |      | Purpose Code      | IZ |    |     |                 |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 127  | Reference Number  | X  | AN | 1   | "CREDIT CARD"   |
| TP07 |      |                   | IZ |    | /30 |                 |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 373  | Date              | X  | DT | 6/6 | Not Used        |
| TP08 |      |                   | IZ |    |     |                 |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 337  | Time              | O  | TM | 4/8 | Not Used        |
| TP09 |      |                   |    |    |     |                 |
+------+------+-------------------+----+----+-----+-----------------+
| B    | 591  | Payment Method    | O  | ID | 3/3 | Not Used        |
| TP10 |      | Code              |    |    |     |                 |
+------+------+-------------------+----+----+-----+-----------------+

BTP02 will contain the reference number (a 9 digit number assigned by
the TFA at registration).

BTP03 will be the file creation date.

BTP04 will be the file creation Time (time expressed as 24 hour clock).

Example:

Reference ID= 999999999 File Creation Date = April 10, 2006

File Creation Time = 8:10 am

BTP\~35\~999999999\~060410\~0810\~S4\~00\~CREDIT CARD\\

**Attachment 3A** (Cont.)

**838 ‑ TRADING PARTNER PROFILE**

**VERSION 003050**

**PER SEGMENT**

**ADMINISTRATIVE COMMUNICATIONS CONTACT**

**TABLE 3A-4**

  --------- -------- ----------------------- -------- ----------- -------- ----------------
  Element   REF.     Name                    Req.     Elem.Type   Elem.    Comments
            Number                           Desig.               Length   

  PER01     366      Contact Function Code   M        ID          2/2      "AA" Authorized
                                                                           Representative

  PER02     93       Name                    O        AN          1/35     

  PER03     365      Communication Number    X        ID          2/2      \"TE\"
                     Qualifier                                             

  PER04     364      Communication Number    X        AN          1/80     
  --------- -------- ----------------------- -------- ----------- -------- ----------------

PER02 will contain the Name of the Bulk Provider.

PER04 will contain the Telephone number for the Bulk Provider.

Example:

Bulk Provider = We Pay Your Taxes

Telephone Number = (313)889‑1234

PER\~AA\~We Pay Your Taxes\~TE\~3138891234\\

**Attachment 3A** (Cont.)

**838 ‑ TRADING PARTNER PROFILE**

**VERSION 003050**

**LOOP ID ‑ LX**

**LX SEGMENT**

**ASSIGNED NUMBER**

**TABLE 3A-5**

  ---------- ---------- ----------------- -------- ------ ------------- ----------
  Element    REF Number Name              Req.     Elem   Elem.Length   Comments
                                          Desig.   Type                 

  LX01       554        Assigned Number   M        NO     1/6           
  ---------- ---------- ----------------- -------- ------ ------------- ----------

Use one LX Loop for each Taxpayer to be enrolled.

LX01 is a unique number per transaction set control number and is
assigned sequentially from1-1000 by the Bulk Provider. It will identify
each tax Entity Validation request.

The number in the LX01 will be sent back in the 824 to notify you of
acceptance or rejection of the Entity Validation request.

Maximum use of the LX loop for EFTPS is 1,000.

Start another 838 for additional Entity Validation requests.

Example:

LX\~999\\

**Attachment 3A** (Cont.)

**838 ‑ TRADING PARTNER PROFILE**

**VERSION 003050**

**LOOP ID ‑ N1**

**N1 SEGMENT**

**NAME**

**TABLE 3A-6**

+------+------+-----------------+----+-----+-----+-------------------+
| Ele  | REF. | Name            | Re | El  | El  | Comments          |
| ment | Nu   |                 | q. | em. | em. |                   |
|      | mber |                 | D  | T   | Len |                   |
|      |      |                 | es | ype | gth |                   |
|      |      |                 | ig |     |     |                   |
+------+------+-----------------+----+-----+-----+-------------------+
| N101 | 98   | Entity          | M  | ID  | 2/2 | \"TP\" Primary    |
|      |      | Identifier Code |    |     |     | Taxpayer          |
+------+------+-----------------+----+-----+-----+-------------------+
| N102 | 93   | Name            | X  | AN  | 1   | Space             |
|      |      |                 |    |     | /35 |                   |
+------+------+-----------------+----+-----+-----+-------------------+
| N103 | 66   | Identification  | X  | ID  | 1/2 | "24" Employer     |
|      |      | Code            |    |     |     | Identification    |
|      |      |                 |    |     |     | Number, or        |
|      |      |                 |    |     |     |                   |
|      |      |                 |    |     |     | "34" Social       |
|      |      |                 |    |     |     | Security Number   |
+------+------+-----------------+----+-----+-----+-------------------+
| N104 | 67   | Identification  | X  | ID  | 2   | EIN or SSN        |
|      |      | Code            |    |     | /20 |                   |
+------+------+-----------------+----+-----+-----+-------------------+
| N105 | 706  | Entity          | O  | ID  | 2/2 | Not Used          |
|      |      | Relationship    |    |     |     |                   |
|      |      | Code            |    |     |     |                   |
+------+------+-----------------+----+-----+-----+-------------------+
| N106 | 98   | Entity          | O  | ID  | 2/2 | Not Used          |
|      |      | Identifier Code |    |     |     |                   |
+------+------+-----------------+----+-----+-----+-------------------+

Use one N1 Loop for each Qualifier you would like to use in the N101

Example:

Entity Request for credit card SSN validation

SSN = 178989292

N1\~TP\~ \~34\~178989292\\

Credit card payment Entity Validation Request for an EIN

EIN = 68-0123456

N1\~TP\~ \~24\~680123456\\

**Attachment 3A** (Cont.)

**838 ‑ TRADING PARTNER PROFILE**

**VERSION 003050**

**LOOP ID ‑ N1**

**N9 SEGMENT**

**REFERENCE NUMBER**

**TABLE 3A-7**

  --------- -------- ------------------- ------- ------- -------- ------------------
  Element   REF.     Name                Req.    Elem.   Elem.    Comments
            Number                       Desig   Type    Length   

  N901      128      Reference Number    M       ID      2/2      "VU" Preparer\'s
                     Qualifier                                    Verification
                                                                  Number

  N902      127      Reference Number    X       AN      1/30     \"8655\"

  N903      369      Free‑Form           X       AN      1/45     Not Used
                     Description                                  

  N904      373      Date                O       DT      6/6      Not Used

  N905      337      Time                X       TM      4/8      Not Used

  N906      623      Time Code           OIZ     ID      2/2      Not Used
  --------- -------- ------------------- ------- ------- -------- ------------------

This record confirms that the taxpayer has authorized the credit card
processor/bulk provider to process the payment and to exchange
information with the IRS necessary to process the payment.

Example:

N9\~VU\~8655\\

**Attachment 3A** (Cont.)

**838 ‑ TRADING PARTNER PROFILE**

**VERSION 003050**

**SE SEGMENT**

**TRANSACTION SET TRAILER**

**TABLE 3A-8**

  --------- -------- ------------------------- -------- ------- -------- ----------
  Element   REF.     Name                      Req.     Elem.   Elem.    Comments
            Number                             Desig.   Type    Length   

  SE01      96       Number of Segments        M        NO      1/10     
                     Included                                            

  SE02      329      Transaction Set Control   M        AN      4/9      
                     Number                                              
  --------- -------- ------------------------- -------- ------- -------- ----------

Example:

SE\~8\~45678\\

Note: SE02 must be the same as the ST02.

**DRAFT**

**TRANSACTION SET 997**

**FUNCTIONAL ACKNOWLEDGMENT**

**VERSION 003050**

**ATTACHMENT 3B**

**Attachment 3B**

**997**

**FUNCTIONAL ACKNOWLEDGMENT**

**VERSION 003050**

**TABLE 3B-1**

  -------- ----------------------------------- -------- -------- -----------
  **SEG.   **NAME**                            **REQ.   **MAX.   **LOOP
  ID**                                         DES**    USE**    REPEAT**

  ST       Transaction Set Header              M        1        

  AK1      Functional Group Response Header    M        1        

                                                                 

           LOOP ‑ ID AK2                                         999999

  AK2      Transaction Set Response Header     O        1        

  AK5      Transaction Set Response Trailer    M        1        

                                                                 

  AK9      Functional Group Response Trailer   M        1        

  SE       Transaction Set Trailer             M        1        
  -------- ----------------------------------- -------- -------- -----------

**ATTACHMENT 3B** (Cont.)

**997- FUNCTIONAL ACKNOWLEDGMENT**

**VERSION 003050**

**ST SEGMENT**

**TRANSACTION SET HEADER**

**TABLE 3B-2**

+-------+-------+----------------------+-----+-----+------+---------+
| El    | REF   | Name                 | R   | El  | E    | C       |
| ement | N     |                      | eq. | em. | lem. | omments |
|       | umber |                      | Des |     | Le   |         |
|       |       |                      | ig. | T   | ngth |         |
|       |       |                      |     | ype |      |         |
+-------+-------+----------------------+-----+-----+------+---------+
| ST01  | 143   | Transaction Set      | MIZ | ID  | 3/3  | \"997\" |
|       |       | Identifier Code      |     |     |      |         |
+-------+-------+----------------------+-----+-----+------+---------+
| ST02  | 329   | Transaction Set      | M   | AN  | 4/9  |         |
|       |       | Control Number       |     |     |      |         |
+-------+-------+----------------------+-----+-----+------+---------+

ST02 is a control number that must be unique within the functional
group.

The originator of the transaction assigns it.

Example:

ST\~997\~56766\\

**ATTACHMENT 3B** (Cont.)

**997 ‑ FUNCTIONAL ACKNOWLEDGMENT**

**VERSION 003050**

**AK1 SEGMENT**

**FUNCTIONAL GROUP RESPONSE HEADER**

**TABLE 3B-3**

+------+----+---------+----+----+-----+------------------------------+
| Ele  | RE | Name    | Re | El | El  | Comments                     |
| ment | F. |         | q. | em | em. |                              |
|      | Nu |         | D  | Ty | Len |                              |
|      | m. |         | es | pe | gth |                              |
|      |    |         | ig |    |     |                              |
+------+----+---------+----+----+-----+------------------------------+
| A    | 4  | Fun     | M  | ID | 2/2 | \"AG\" Application Advice    |
| K101 | 79 | ctional | IZ |    |     | (824)                        |
|      |    | Ide     |    |    |     |                              |
|      |    | ntifier |    |    |     | \"FR\" Financial Reporting   |
|      |    | Code    |    |    |     | (827)                        |
|      |    |         |    |    |     |                              |
|      |    |         |    |    |     | \"TA\" Elec. Filing of Tax   |
|      |    |         |    |    |     | Return Data Ack. (151)       |
|      |    |         |    |    |     |                              |
|      |    |         |    |    |     | \"TD\" Trading Partner       |
|      |    |         |    |    |     | Profile (838)                |
|      |    |         |    |    |     |                              |
|      |    |         |    |    |     | \"TF\" Elec. Filing of Tax   |
|      |    |         |    |    |     | Return Data (813)            |
|      |    |         |    |    |     |                              |
|      |    |         |    |    |     | \"TI\" Tax Information       |
|      |    |         |    |    |     | Reporting (826)              |
+------+----+---------+----+----+-----+------------------------------+
| A    | 28 | Group   | M  | N0 | 1/9 |                              |
| K102 |    | Control | IZ |    |     |                              |
|      |    | Number  |    |    |     |                              |
+------+----+---------+----+----+-----+------------------------------+

AK101 is the functional ID found in the GS segment (GS01) in the
functional group being acknowledged.

AK102 is the functional group control number found in the GS segment;
element GS06 in the functional group being acknowledged.

Example:

AK1\~TF\~34566969\\

**Attachment 3B** (Cont.)

**997 ‑ FUNCTIONAL ACKNOWLEDGMENT**

**VERSION 003050**

**LOOP ID ‑ AK2**

**AK2 SEGMENT**

**TRANSACTION SET RESPONSE HEADER**

**TABLE 3B-4**

+-------+------+-------------+-----+-----+-----+---------------------+
| El    | REF. | Name        | R   | El  | El  | Comments            |
| ement | Nu   |             | eq. | em. | em. |                     |
|       | mber |             | Des | T   | Len |                     |
|       |      |             | ig. | ype | gth |                     |
+-------+------+-------------+-----+-----+-----+---------------------+
| AK201 | 143  | Trans. Set  | MIZ | ID  | 3/3 | \"824\" Application |
|       |      | Identifier  |     |     |     | Advice              |
|       |      | Code        |     |     |     |                     |
|       |      |             |     |     |     | \"827\" Financial   |
|       |      |             |     |     |     | Reporting           |
|       |      |             |     |     |     |                     |
|       |      |             |     |     |     | \"151\" Elec.       |
|       |      |             |     |     |     | Filing of Tax       |
|       |      |             |     |     |     | Return Data Ack.    |
|       |      |             |     |     |     |                     |
|       |      |             |     |     |     | \"838\" Trading     |
|       |      |             |     |     |     | Partner Profile     |
|       |      |             |     |     |     |                     |
|       |      |             |     |     |     | \"813\" Elec.       |
|       |      |             |     |     |     | Filing of Tax       |
|       |      |             |     |     |     | Return Data         |
|       |      |             |     |     |     |                     |
|       |      |             |     |     |     | \"826\" Tax         |
|       |      |             |     |     |     | Information         |
|       |      |             |     |     |     | Reporting           |
+-------+------+-------------+-----+-----+-----+---------------------+
| AK202 | 329  | Trans. Set  | MIZ | AN  | 4/9 | From Trans. Set     |
|       |      | Control     |     |     |     | Identifier Code     |
|       |      | Number      |     |     |     | being acknowledged. |
|       |      |             |     |     |     |                     |
|       |      |             |     |     |     | ST segment, element |
|       |      |             |     |     |     | ST02                |
+-------+------+-------------+-----+-----+-----+---------------------+

Example:

AK2\~813\~323232\\

**Attachment 3B** (Cont.)

**997 ‑ FUNCTIONAL ACKNOWLEDGMENT**

**VERSION 003050**

**LOOP ID ‑ AK2**

**AK5 SEGMENT**

**TRANSACTION SET RESPONSE TRAILER**

**TABLE 3B-5**

+------+------+---------------------+----+-----+-----+--------------+
| Ele  | REF. | Name                | Re | El  | El  | Comments     |
| ment |      |                     | q. | em. | em. |              |
|      | Nu   |                     |    |     |     |              |
|      | mber |                     | D  | T   | Len |              |
|      |      |                     | es | ype | gth |              |
|      |      |                     | ig |     |     |              |
+------+------+---------------------+----+-----+-----+--------------+
| A    | 717  | Transaction Set     | M  | ID  | 1/1 | "A" Accepted |
| K501 |      | Ackn. Code          |    |     |     |              |
|      |      |                     |    |     |     | "R" Rejected |
+------+------+---------------------+----+-----+-----+--------------+
| A    | 718  | Transaction Set     | O  | ID  | 1/3 | Not Used     |
| K502 |      | Syntax Error Cd     |    |     |     |              |
+------+------+---------------------+----+-----+-----+--------------+
| A    | 718  | Transaction Set     | O  | ID  | 1/3 | Not Used     |
| K503 |      | Syntax Error Cd     |    |     |     |              |
+------+------+---------------------+----+-----+-----+--------------+
| A    | 718  | Transaction Set     | O  | ID  | 1/3 | Not Used     |
| K504 |      | Syntax Error Cd     |    |     |     |              |
+------+------+---------------------+----+-----+-----+--------------+
| A    | 718  | Transaction Set     | O  | ID  | 1/3 | Not Used     |
| K505 |      | Syntax Error Cd     |    |     |     |              |
+------+------+---------------------+----+-----+-----+--------------+
| A    | 718  | Transaction Set     | O  | ID  | 1/3 | Not Used     |
| K506 |      | Syntax Error Cd     |    |     |     |              |
+------+------+---------------------+----+-----+-----+--------------+

Example:

AK5\~A\\

**Attachment 3B** (Cont.)

**997 ‑ FUNCTIONAL ACKNOWLEDGMENT**

**VERSION 003050**

**AK9 SEGMENT**

**FUNCTIONAL GROUP RESPONSE TRAILER**

**TABLE 3B-6**

+------+------+---------------------+-----+-----+-----+--------------+
| Ele  | REF. | Name                | R   | El  | El  | Comments     |
| ment |      |                     | eq. | em. | em. |              |
|      | Nu   |                     |     |     |     |              |
|      | mber |                     | Des | T   | Len |              |
|      |      |                     | ig. | ype | gth |              |
+------+------+---------------------+-----+-----+-----+--------------+
| A    | 715  | Functional Group    | M   | ID  | 1/1 | "A" Accepted |
| K901 |      | Acknow Code         |     |     |     |              |
|      |      |                     |     |     |     | "R" Rejected |
+------+------+---------------------+-----+-----+-----+--------------+
| A    | 97   | Number of Trans.    | M   | N0  | 1/6 |              |
| K902 |      | Sets Included       |     |     |     |              |
+------+------+---------------------+-----+-----+-----+--------------+
| A    | 123  | Number of Trans.    | M   | N0  | 1/6 |              |
| K903 |      | Sets Received       |     |     |     |              |
+------+------+---------------------+-----+-----+-----+--------------+
| A    | 2    | Number of Accepted  | M   | N0  | 1/6 |              |
| K904 |      | Tran Sets           |     |     |     |              |
+------+------+---------------------+-----+-----+-----+--------------+
| A    | 716  | Functional Group    | O   | ID  | 1/3 | Not Used     |
| K906 |      | Syntax Error        |     |     |     |              |
+------+------+---------------------+-----+-----+-----+--------------+
| A    | 716  | Functional Group    | O   | ID  | 1/3 | Not Used     |
| K907 |      | Syntax Error        |     |     |     |              |
+------+------+---------------------+-----+-----+-----+--------------+
| A    | 716  | Functional Group    | O   | ID  | 1/3 | Not Used     |
| K908 |      | Syntax Error        |     |     |     |              |
+------+------+---------------------+-----+-----+-----+--------------+
| A    | 716  | Functional Group    | O   | ID  | 1/3 | Not Used     |
| K909 |      | Syntax Error        |     |     |     |              |
+------+------+---------------------+-----+-----+-----+--------------+

Example:

AK9\~A\~1\~1\~1\\

**Attachment 3B** (Cont.)

**997 ‑ FUNCTIONAL ACKNOWLEDGMENT**

**VERSION 003050**

**SE SEGMENT**

**TRANSACTION SET TRAILER**

**TABLE 3B-7**

+------+------+----------------------+----+-----+------+-------------+
| Ele  | REF. | Name                 | Re | El  | E    | Comments    |
| ment |      |                      | q. | em. | lem. |             |
|      | Nu   |                      |    |     |      |             |
|      | mber |                      | D  | T   | Le   |             |
|      |      |                      | es | ype | ngth |             |
|      |      |                      | ig |     |      |             |
+------+------+----------------------+----+-----+------+-------------+
| SE01 | 96   | Number of Included   | M  | No  | 1/10 |             |
|      |      | Segments             |    |     |      |             |
+------+------+----------------------+----+-----+------+-------------+
| SE02 | 329  | Transaction Set      | M  | AN  | 4/9  | From ST     |
|      |      | Control Number       |    |     |      | Segment of  |
|      |      |                      |    |     |      | "997"       |
|      |      |                      |    |     |      | element     |
|      |      |                      |    |     |      | ST02        |
+------+------+----------------------+----+-----+------+-------------+

Example:

SE\~5\~56766\\

**DRAFT**

**TRANSACTION SET 824**

**APPLICATION ADVICE**

**VERSION 003050**

**SEND FROM TFA**

**CONFIRM/REJECT ENTITY REQUEST**

**Attachment 3C**

**824**

**APPLICATION ADVICE**

**VERSION 003050**

**TABLE 3C-1**

  ---------- ------------------------ ---------- ---------- --------------
  **SEG.     **NAME**                 **REQ.     **MAX.     **LOOP
  ID**                                DES.**     USE**      REPEAT**

  ST         Transaction Set Header   M          1          

  BGN        Beginning Segment        M          1          
  ---------- ------------------------ ---------- ---------- --------------

**TABLE 3C-2**

  -------- ------------------------- ---------- ---------- ---------------
  **SEG.   **NAME**                  **REQ.     **MAX.     **LOOP REPEAT**
  ID**                               DES**      USE**      

           LOOP ID ‑ OTI                                   \>1

  OTI      Original Transaction      O          1          
           Identification                                  

  REF      Reference Numbers         O          12         

  SE       Transaction Set Trailer   M          1          
  -------- ------------------------- ---------- ---------- ---------------

**Attachment 3C (Cont.)**

**824 APPLICATION ADVICE**

**VERSION 003050**

**ST**

**TRANSACTION SET HEADER**

**TABLE 3C-3**

  --------- -------- ----------------------- -------- ------- -------- ----------
  Element   REF.     Name                    Req.     Elem.   Elem.    Comments
            Number                           Desig.   Type    Length   

  ST01      143      Transaction Set         MIZ      ID      3/3      \"824\"
                     Identifier Code                                   

  ST02      329      Transaction Set Control M        AN      4/9      
                     Number                                            
  --------- -------- ----------------------- -------- ------- -------- ----------

ST02 is a control number that must be unique within the functional
group.

The originator of the transaction assigns it.

Example:

ST\~824\~56456\\

**Attachment 3C (Cont.)**

**824 APPLICATION ADVICE**

**VERSION 003050**

**BGN**

**BEGINNING SEGMENT**

**TABLE 3C-4**

+------+----+-------------------+----+----+----+---------------------+
| Ele  | RE | Name              | Re | E  | E  | Comments            |
| ment | F. |                   | q. | le | le |                     |
|      | Nu |                   | D  | m. | m. |                     |
|      | m. |                   | es | Ty | Le |                     |
|      |    |                   | ig | pe | ng |                     |
|      |    |                   |    |    | th |                     |
+------+----+-------------------+----+----+----+---------------------+
| B    | 3  | Transaction Set   | M  | ID | 2  | \"00\" Original     |
| GN01 | 53 | Purpose Code      |    |    | /2 |                     |
+------+----+-------------------+----+----+----+---------------------+
| B    | 1  | Reference Number  | M  | AN | 1/ | Assigned by         |
| GN02 | 27 |                   | IZ |    | 30 | transaction         |
|      |    |                   |    |    |    | originator. The     |
|      |    |                   |    |    |    | same as element     |
|      |    |                   |    |    |    | BGN06               |
+------+----+-------------------+----+----+----+---------------------+
| B    | 3  | Date              | M  | DT | 6  | YYMMDD Transaction  |
| GN03 | 73 |                   | IZ |    | /6 | Set Date            |
+------+----+-------------------+----+----+----+---------------------+
| B    | 3  | Time              | X  | TM | 4  | Not Used            |
| GN04 | 37 |                   | IZ |    | /8 |                     |
+------+----+-------------------+----+----+----+---------------------+
| B    | 6  | Time Code         | O  | ID | 2  | Not Used            |
| GN05 | 23 |                   | IZ |    | /2 |                     |
+------+----+-------------------+----+----+----+---------------------+
| B    | 1  | Reference Number  | O  | AN | 1/ | Control Number from |
| GN06 | 27 |                   | IZ |    | 30 | 838\'s ST02         |
+------+----+-------------------+----+----+----+---------------------+
| B    | 6  | Transaction Type  | O  | ID | 2  | Not Used            |
| GN07 | 40 | Code              |    |    | /2 |                     |
+------+----+-------------------+----+----+----+---------------------+
| B    | 3  | Action Code       | O  | ID | ½  | \"CF\" Confirm      |
| GN08 | 06 |                   |    |    |    |                     |
|      |    |                   |    |    |    | \"U\" Reject        |
+------+----+-------------------+----+----+----+---------------------+

BGN02 is the transaction set reference number (assigned by originator)
and is the same as element BGN06.

BGN06 is the transaction set reference number of a previously sent 838
transaction and is used to match the 824 to the 838.

If BGN08 is \"CF\", the transaction will confirm that all entity
validations within the control number were accepted.

IF BGN08 is \"U\", the transaction will confirm that some or all of the
entity validations were rejected for the indicated control number. The
OTI segment will provide details.

**[Example:]{.underline}**

Reference Number for Enrollment Confirmation = 567898, Date = November
15, 2006

Original Control Number = 45678 (ST02 Control Number from Request for
enrollment)

All Accepted: BGN\~00\~567898\~061115\~\~\~45678\~\~CF\\

Some enrollments rejected: BGN\~00\~567898\~061115\~\~\~45678\~\~U\\

**Attachment 3C (Cont.)**

**824 APPLICATION ADVICE**

**VERSION 003050**

**LOOP ID ‑ OTI**

**OTI SEGMENT**

**ORIGINAL TRANSACTION IDENTIFICATION**

**TABLE 3C-5**

+------+----+---------------------+----+----+-----+-------------------+
| Ele  | RE | Name                | Re | El | El  | Comments          |
| ment | F. |                     | q. | em | em. |                   |
|      | Nu |                     | D  | Ty | Len |                   |
|      | m. |                     | es | pe | gth |                   |
|      |    |                     | ig |    |     |                   |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 1  | Application Acknow. | M  | ID | ½   | \"IA\" Item       |
| TI01 | 10 | Code                |    |    |     | Accept            |
|      |    |                     |    |    |     |                   |
|      |    |                     |    |    |     | \"IR\" Item       |
|      |    |                     |    |    |     | Reject            |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 1  | Reference Number    | M  | ID | 2/2 | \"2I\" Tracking   |
| TI02 | 28 | Qualifier           |    |    |     | Number            |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 1  | Reference Number    | M  | AN | 1   | 1 to 6 Digit      |
| TI03 | 27 |                     |    |    | /30 | Number from LX01  |
|      |    |                     |    |    |     | in 838            |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 1  | Application         | O  | AN | 2   | Not Used          |
| TI04 | 42 | Sender\'s Code      |    |    | /15 |                   |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 1  | Application         | O  | AN | 2   | Not Used          |
| TI05 | 24 | Receiver\'s Code    |    |    | /15 |                   |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 3  | Date                | O  | DT | 6/6 | Not Used          |
| TI06 | 73 |                     | IZ |    |     |                   |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 3  | Time                | O  | TM | 4/8 | Not Used          |
| TI07 | 37 |                     | IZ |    |     |                   |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 28 | Group Control       | X  | N0 | 1/9 | Not Used          |
| TI08 |    | Number              |    |    |     |                   |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 3  | Transaction Set     | O  | AN | 4/9 | Not Used          |
| TI09 | 29 | Control Number      |    |    |     |                   |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 1  | Transaction Set     | O  | ID | 3/3 | Not Used          |
| TI10 | 43 | Identifier Code     |    |    |     |                   |
+------+----+---------------------+----+----+-----+-------------------+
| O    | 4  | Versi               | O  | AN | 1   | Not Used          |
| TI11 | 80 | on/Release/Industry | IZ |    | /12 |                   |
+------+----+---------------------+----+----+-----+-------------------+

OTI03 will contain the reference number from the original the LX01 838
transaction. The LX01 is a sequential number generated by EDI from
1-1000.

Examples: Enrollment Reference Number = 999

Transaction Set Accepted: OTI01\~IA\~2I\~999\\

One Transaction Accepted, One Rejected: OTI01\~IR\~2I\~999\\

**Attachment 3C (Cont.)**

**824 APPLICATION ADVICE**

**VERSION 003050**

**LOOP ID ‑ OTI**

**REF SEGMENT**

**REFERENCE NUMBERS**

**TABLE 3C-6**

+------+----+------------------+----+----+-----+----------------------+
| Ele  | RE | Name             | Re | El | El  | Comments             |
| ment | F. |                  | q. | em | em. |                      |
|      | Nu |                  | D  | Ty | Len |                      |
|      | m. |                  | es | pe | gth |                      |
|      |    |                  | ig |    |     |                      |
+------+----+------------------+----+----+-----+----------------------+
| R    | 1  | Reference Number | M  | ID | 2/2 | \"1Q\" Error         |
| EF01 | 28 | Qualifier        |    |    |     | Identification Code  |
|      |    |                  |    |    |     |                      |
|      |    |                  |    |    |     | \"BB\" Authorization |
|      |    |                  |    |    |     | Number               |
+------+----+------------------+----+----+-----+----------------------+
| R    | 1  | Reference Number | X  | AN | 1   | Name Control for     |
| EF02 | 27 |                  |    |    | /30 | valid TIN's; Error   |
|      |    |                  |    |    |     | Code for invalid     |
|      |    |                  |    |    |     | TIN's                |
+------+----+------------------+----+----+-----+----------------------+
| R    | 3  | Description      | X  | AN | 1   | ZIP Code             |
| EF03 | 52 |                  |    |    | /80 |                      |
+------+----+------------------+----+----+-----+----------------------+

Examples:

Enrollment Rejection Reason Code = 0005

REF\~1Q\~0005\\

Acceptance - Name Control ABCD, ZIP Code 01234

REF\~BB\~ABCD\~01234\\

**Attachment 3C (Cont.)**

**824 APPLICATION ADVICE**

**VERSION 003050**

**SE SEGMENT**

**TRANSACTION SET TRAILER**

**TABLE 3C-7**

  --------- -------- ----------------------- -------- ------- -------- ----------
  Element   REF.     Name                    Req.     Elem.   Elem.    Comments
            Number                           Desig.   Type    Length   

  SE01      96       Number of Included      M        No      1/10     
                     Segments                                          

  SE02      329      Transaction Set Control M        AN      4/9      
                     Number                                            
  --------- -------- ----------------------- -------- ------- -------- ----------

Example:

Control Number = 56456

Number of Segments = 12

SE\~ 12\~56456\\

> C. Chapter 4. ACH Bulk Debits

**ACH Bulk Debits (One Debit Posted to Bulk Provider\'s Account)**

### Overview

This chapter describes the process for submitting Federal tax payments
through one debit to the bulk provider\'s account. File layouts for ACH
Bulk Debits are provided in **Attachments 4A-B** at the end of the
chapter.

**ACH Bulk Debit Process**

The graphic on page 4-4 depicts the process for submitting tax payments
using the ACH Bulk Debit method.

Transmission Schedules:

The deadline for processing debit payments is 7:00 p.m. ET on the
calendar day prior to settlement day. Settlement will occur on banking
days only, Monday through Friday, excluding holidays.

Rejects:

> Any payment rejects may result in the entire file rejecting back to
> the Credit Card Bulk
>
> Filer, for additional detail contact the FA.

Returns:

The process for handling returns of debits will start with the Receiving
Depository Financial Institution (RDFI) sending EFTPS a valid return
reason code such as NSF or Uncollected Funds. Note: The RDFI must adhere
to NACHA rules regarding returns. Next, EFTPS will send the bulk
provider an 827-transaction set, which contains return reason
information. EFTPS must send this transaction set 827 within 24 hours of
the return settling.

Duplicate File

> A duplicate file is one in which the ISA & GS control numbers are not
> unique. If a duplicate file is received by the TFA, the EDI translator
> will reject it and the bulk provider will receive a negative 997
> functional acknowledgment. However, if a file has unique ISA and GS
> control numbers, then the file will not be rejected and any previously
> processed payments will be processed again. Resolution will need to
> come from the IRS directly. EFTPS does not have the capability to
> initiate a reversal of debit payment transactions.

**Step**

-   Taxpayers initiate the credit card payment through the electronic
    filing system or by contacting the credit card processor directly.

-   As part of the credit card approval process, the taxpayer must
    certify that the credit card processor is authorized to process the
    payment and to exchange information with the IRS necessary to
    process the payment.

**Step**

-   The credit card processor/bulk provider completes a transmission to
    the TFA with payment detail. To settle on the next banking date, the
    file must be transmitted by 7:00 pm ET. Attachment 4A shows the
    format for the ANSI X12 EDI **813-transaction set**.

-   For each 813-transaction set, one bulk debit will be originated.

-   Each 813-transaction set is limited to a maximum of 1000
    transactions. The re is a limit of 50 (fifty) 813-transaction sets
    to a file, for a maximum of 50,000 transactions per file.

**Step**

-   Within one hour of receipt of the payment file, the TFA will send
    the bulk provider an acknowledgment file. Attachment 3B shows the
    format for the ANSI X12 EDI **997-transaction set**

-   Upon receipt of the payment file, the TFA will begin the validation
    and editing process. The first level of validation is on a file
    level:

```{=html}
<!-- -->
```
-   Validate that the detail totals to the header record. If the totals
    do not equal the TFA rejects the file.

```{=html}
<!-- -->
```
-   The second level of validation is at the transaction set level:

```{=html}
<!-- -->
```
-   Validate for the dollar limit of \$99,999,999.99 per 813-transaction
    set. If the dollar amount is greater than \$99,999,999.99, the TFA
    rejects the transaction set.

-   Validate that the tax type for the payment is a valid IRS tax type.
    If a tax type is invalid, the TFA rejects the transaction set.

All rejects will have to be corrected and retransmitted the TFA.

-   Within three hours of receipt of the payment file, the TFA will send
    the bulk provider a confirmation file that provides the detail and
    status of each payment record. Attachment 4B shows the format for
    the ANSI X12 EDI **151-transaction set**.

```{=html}
<!-- -->
```
-   Within one hour after receipt of receipt of this file, the bulk
    provider will return the TFA an acknowledgment of receipt of file to
    the TFA. Attachment B shows the format for the ANSI X12 EDI
    **997-transaction set**.

**Step** *For all files received before 8:00 PM ET step 4 will occur on
same day file received.*

-   The TFA will initiate an ACH debit to the bulk provider's account at
    the bulk provider's financial institution for each 813-transaction
    set.

**Step** *Step 5 & 6 will occur on Bulk Debit Settlement date.*

-   The Federal Reserve Bank will deposit the bulk payment into the
    Treasury account.

-   The Federal Reserve Bank will withdrawal the bulk payment from the
    Credit Card Bulk Provider's Financial Institution and the Financial
    Institution will withdrawal the Bulk Payment from the Credit Card
    Bulk Provider's account.

**Step**

-   The TFA passes the payment detail to the IRS.

**DRAFT**

**TRANSACTION SET 813**

**ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**SEND FROM BULK PROVIDER**

**TAX PAYMENT**

**Attachment 4A**

**813**

**ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 3050**

**TABLE 4A-1**

  -------- ------------------------- ----------- ----------- --------------
  **SEG.   **NAME**                  **REQ.      **MAX.      **LOOP
  ID**                               DES.**      USE**       REPEAT**

  ST       Transaction Set Header    M           1           

  BTI      Beginning Tax Return      M           1           

  DTM      Date/Time Reference       M           10          

  TIA      Tax Information           M           1000        

  REF      Reference Numbers         O           \>1         

  BPR      Beginning Segment for     O           1000        
           Payment Order/Remittance                          
           Adv                                               
  -------- ------------------------- ----------- ----------- --------------

**TABLE 4A-2**

  -------- ------------------------- ----------- ----------- --------------
  **SEG.   **NAME**                  **REQ.      **MAX.      **LOOP
  ID**                               DES.**      USE**       REPEAT**

           LOOP ID ‑ TFS                                     50000

  TFS      Tax Form                  O           1           

  REF      Reference Numbers         O           10          

  DTM      Date/Time Reference       O           10          

           LOOP ID ‑ FGS                                     100000

  FGS      Form Group                O           1           

           LOOP ID ‑ TIA                                     10000

  TIA      Tax Information and       O           1           
           Amount                                            
  -------- ------------------------- ----------- ----------- --------------

**Attachment 4A (Cont.)**

**TABLE 4A-3**

  -------- ------------------------- ----------- ----------- --------------
  **SEG.   **NAME**                  **REQ.      **MAX.      **LOOP
  ID**                               DES.**      USE**       REPEAT**

  SE       Transaction Set Trailer   M           1           
  -------- ------------------------- ----------- ----------- --------------

NOTES:

Only one iteration of each of the segments in Table 4A-1 is expected for
normal payments.

EFTPS limits the use of the TFS Loop to 1000.

The REF and DTM segments in the TFS loop are limited to one iteration.

**Attachment 4A (Cont.)**

**VERSION 003050**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**ST SEGMENT**

**TRANSACTION SET HEADER**

**TABLE 4A-4**

  --------- ------ ---------------------- ---------- ------ -------- ----------
  Element   Ref.   Name                   Req.       Elem   Elem.    Comments
            Num.                          Design.    Type   Length   

  ST01      143    Transaction Set        MIZ        ID     3/3      \"813\"
                   Identifier Code                                   

  ST02      329    Transaction Set        M          AN     4/9      
                   Control Number                                    
  --------- ------ ---------------------- ---------- ------ -------- ----------

ST02 is a control number that must be unique within the functional
group.

The transaction originator assigned the control number.

Example:

ST\~813\~323232\\

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**BTI SEGMENT**

**BEGINNING TAX SEGMENT**

**TABLE 4A-5**

  --------- ---------- ------------------- --------- ------ -------- --------------------
  Element   Ref.Num.   Name                Req.      Elem   Elem.    Comments
                                           Design.   Type   Length   

  BTI01     128        Reference Number    MIZ       ID     2/2      \"T6\" Tax Filing
                       Qualifier                                     

  BTI02     127        Reference Number    M         AN     1/30     \"EFTPS\"

  BTI03     66         Identification Code MIZ       ID     2/2      \"47\" Tax Authority
                       Qualifier                                     Identification

  BTI04     67         Identification Code M         AN     2/20     \"IRS\"

  BTI05     373        Date                OIZ       DT     6/6      

  BTI06     818        Name Control        O         AN     4/4      Not Used
                       Identifier                                    

  BTI07     66         Identification Code MIZ       ID     1/2      \"48\" Electronic
                       Qualifier                                     Filer Identification
                                                                     Number (EFIN)

  BTI08     67         Identification Code X         AN     2/20     Assigned by the TFA

  BTI09     66         Identification Code XIZ       ID     1/2      \"ZZ\"
                       Qualifier                                     

  BTI10     67         Identification Code X         AN     2/20     \"CREDIT CARD\"

  BTI11     66         Identification Code X         ID     1/2      Not Used
                       Qualifier                                     

  BTI12     67         Identification Code X         AN     2/20     Not Used
  --------- ---------- ------------------- --------- ------ -------- --------------------

BTI01 & BTI02 define the tax exchange program or tax filing.

BTI03 & BTI04 define the tax authority

BTI05 is the creation date noted as YYMMDD.

Example: ID Code-=999999999, File Creation Date = April 10, 2006

BTI\~T6\~EFTPS\~47\~IRS\~060410\~\~48\~999999999\~ZZ\~CREDIT CARD\\

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**DTM SEGMENT**

**DATE/TIME REFERENCE**

**TABLE 4A-6**

  --------- -------- -------------- --------- ------- -------- -------------------
  Element   Ref.     Name           Req.      Elem.   Elem.    Comments
            Num.                    Design.   Type    Length   

  DTM01     374      Date/Time      M         ID      3/3      \"009\" Process
                     Qualifier                                 Date

  DTM02     373      Date           X         DT      6/6      
  --------- -------- -------------- --------- ------- -------- -------------------

DTM02 should reflect the date the file is sent (YYMMDD).

Example:

DTM\~009\~060411\\

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**TIA SEGMENT**

**TAX INFORMATION AND AMOUNT**

**TABLE 4A-7**

  --------- ------ ------------------------ -------- ------ -------- -----------------
  Element   Ref.   Name                     Req.     Elem   Elem.    Comments
            Num.                            Design   Type   Length   

  TIA01     817    Tax Information          M        AN     1/30     \"EFTPS\"
                   Identification Number                             

  TIA02     782    Monetary Amount          X        R      1/15     (Element length
                                                                     limit is 10)

  TIA03     449    Fixed Format Information XIZ      AN     1/80     Not Used

  TIA04     380    Quantity                 X        R      1/15     Not Used

  TIA05     355    Unit or Basis for        X        ID     2/2      Not Used
                   Measurement Code                                  

  TIA06     954    Percent                  X        R      1/10     Not Used

  TIA07     782    Monetary Amount          XIZ      R      1/15     Not Used
  --------- ------ ------------------------ -------- ------ -------- -----------------

The amount in the TIA02 is limited to 10 digits, including cents due to
ACH constraints.

> Limit is \$99,999,999.99

Total Value of tax transactions within this 813 = \$900.00

Bank of America Example: TIA\~EFTPS\~900.00\\

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**REF SEGMENT**

**REFERENCE NUMBERS**

**TABLE 4A-8**

  --------- ------ ------------------ -------- ------ -------- -----------------------
  Element   Ref.   Name               Req.     Elem   Elem.    Comments
            Num.                      Design   Type   Length   

  REF01     128    Reference Number   M        ID     2/2      \"VU\" Preparer\'s
                   Qualifier                                   Verification Number

  REF02     127    Reference Number   X        AN     1/30     \"8655\" (REF01 of VU)
  --------- ------ ------------------ -------- ------ -------- -----------------------

An REF segment with an REF01 of \"VU\" and an REF02 of \"8655\" is
required for each 813.

The \"VU\" is a confirmation that the taxpayer has authorized the
payment and has authorized disclosure to the credit card vendor/bulk
provider of tax information needed to process the payment

Example:

REF\~VU\~8655\\

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**BPR SEGMENT**

**BEGINNING SEGMENT FOR PAYMENT ORDER/REMITTANCE ADVICE**

**TABLE 4A-9**

+-----+----+-----------------------+-----+---+-----+----------------+
| E   | Re | Name                  | R   | E | El  | Comments       |
| lem | f. |                       | eq. | l | em. |                |
| ent | N  |                       | Des | e | Len |                |
|     | um |                       | ign | m | gth |                |
|     |    |                       |     | T |     |                |
|     |    |                       |     | y |     |                |
|     |    |                       |     | p |     |                |
|     |    |                       |     | e |     |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 3  | Transaction Handling  | M   | I | ½   | \"Z\" Bulk     |
| R01 | 05 | Code                  |     | D |     | Debit          |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 7  | Monetary Amount       | MIZ | R | 1   | (Element       |
| R02 | 82 |                       |     |   | /15 | length limit   |
|     |    |                       |     |   |     | is 10)         |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 4  | Credit/Debit Flag     | M   | I | 1/1 | \"D\" Debit    |
| R03 | 78 |                       |     | D |     |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | Payment Method Code   | M   | I | 3/3 | \"ACH\"        |
| R04 | 91 |                       |     | D |     | Automated      |
|     |    |                       |     |   |     | Clearing House |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 8  | Payment Format Code   | O   | I | 1   | Not Used       |
| R05 | 12 |                       |     | D | /10 |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | (DFI) ID Number       | XIZ | I | 2/2 | Not Used       |
| R06 | 06 | Qualifier             |     | D |     |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | (DFI) Identification  | X   | A | 3   | Not Used       |
| R07 | 07 | Number                |     | N | /12 |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | Account Number        | OIZ | I | 1/3 | Not Used       |
| R08 | 69 | Qualifier             |     | D |     |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | Account Number        | X   | A | 1   | Not Used       |
| R09 | 08 |                       |     | N | /35 |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | Originating Company   | O   | A | 10  | Not Used       |
| R10 | 09 | Identifier            |     | N | /10 |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | Originating Co.       | O   | A | 9/9 | Not Used       |
| R11 | 10 | Supplemental Code     |     | N |     |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | (DFI) ID Number       | XIZ | I | 2/2 | \"01\" ABA     |
| R12 | 06 | Qualifier             |     | D |     | Transit        |
|     |    |                       |     |   |     | Routing \#     |
|     |    |                       |     |   |     | with Check     |
|     |    |                       |     |   |     | Digits(9)      |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | (DFI) Identification  | X   | A | 3   | (9 digit RTN   |
| R13 | 07 | Number                |     | N | /12 | Number)        |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | Account Number        | OIZ | I | 1/3 | \"03\"         |
| R14 | 69 | Qualifier             |     | D |     | Checking       |
|     |    |                       |     |   |     | Account        |
|     |    |                       |     |   |     |                |
|     |    |                       |     |   |     | \"SG\" Savings |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | Account Number        | XIZ | A | 1   | (Account       |
| R15 | 08 |                       |     | N | /35 | Number)        |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 3  | Date                  | OIZ | D | 6/6 | Settlement     |
| R16 | 73 |                       |     | T |     | Date(YYMMDD)   |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 10 | Business Function     | OIZ | I | 1/3 | Not Used       |
| R17 | 48 | Code                  |     | D |     |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | (DFI) ID Number       | XIZ | I | 2/2 | Not Used       |
| R18 | 06 | Qualifier             |     | D |     |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | (DFI) Identification  | X   | A | 3   | Not Used       |
| R19 | 07 | Number                |     | N | /12 |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | Account Number        | OIZ | I | 1/3 | Not Used       |
| R20 | 69 | Qualifier             |     | D |     |                |
+-----+----+-----------------------+-----+---+-----+----------------+
| BP  | 5  | Account Number        | XIZ | A | 1   | Not Used       |
| R21 | 08 |                       |     | N | /35 |                |
+-----+----+-----------------------+-----+---+-----+----------------+

**TABLE 4A-9 NOTES:**

BPR02 cannot be more than 10 positions including cents due to ACH
constraints.

All amounts must be dollars and cents.

Example: Total payment = \$9000.00

1\. For Debit Payments:

RTN = 987654789 Checking Account Number = 8989898989

Expected Settlement Date (Date of funds transfer to Treasury) = April
12, 2006

Bank of America Example:
BPR\~C\~9000.00\~D\~ACH\~\~\~\~\~\~\~\~01\~987654789\~03\~8989898989\~060412\\

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**LOOP ID ‑ TFS**

**TFS SEGMENT**

**TAX FORM**

**TABLE 4A-10**

+------+----+------------------+-----+----+----+--------------------+
| Ele  | Re | Name             | R   | El | E  | Comments           |
| ment | f. |                  | eq. | em | le |                    |
|      | Nu |                  | D   | Ty | m. |                    |
|      | m. |                  | esi | pe | Le |                    |
|      |    |                  | gn. |    | ng |                    |
|      |    |                  |     |    | th |                    |
+------+----+------------------+-----+----+----+--------------------+
| T    | 1  | Reference Number | M   | ID | 2  | \"T6\" Tax Filing  |
| FS01 | 28 | Qualifier        |     |    | /2 |                    |
+------+----+------------------+-----+----+----+--------------------+
| T    | 1  | Reference Number | M   | AN | 1/ | 5 Digit Tax Type   |
| FS02 | 27 |                  |     |    | 30 | Code (see note)    |
+------+----+------------------+-----+----+----+--------------------+
| T    | 1  | Reference Number | X   | ID | 2  | \"T9\"             |
| FS03 | 28 | Qualifier        |     |    | /2 |                    |
+------+----+------------------+-----+----+----+--------------------+
| T    | 1  | Reference Number | X   | AN | 1/ | Bulk Provider      |
| FS04 | 27 |                  |     |    | 30 | Reference Number   |
+------+----+------------------+-----+----+----+--------------------+
| T    | 66 | Identification   | X   | ID | 2  | \"24\" Employer    |
| FS05 |    | Code Qualifier   |     |    | /2 | Identification     |
|      |    |                  |     |    |    | Number             |
|      |    |                  |     |    |    |                    |
|      |    |                  |     |    |    | \"34\" Social      |
|      |    |                  |     |    |    | Security Number    |
|      |    |                  |     |    |    | (Taxpayer TIN)     |
+------+----+------------------+-----+----+----+--------------------+
| T    | 67 | Identification   | X   | AN | 2/ | 9 Digit TIN        |
| FS06 |    | Code             |     |    | 20 |                    |
+------+----+------------------+-----+----+----+--------------------+
| T    | 3  | Date             | O   | DT | 6  | Tax Period End     |
| FS07 | 73 |                  |     |    | /6 | Date               |
+------+----+------------------+-----+----+----+--------------------+
| T    | 8  | Name Control     | O   | AN | 4  | IRS Name Control   |
| FS08 | 18 | Identifier       |     |    | /4 |                    |
+------+----+------------------+-----+----+----+--------------------+

**Notes for TABLE 4A-10:**

IMF Tax Type Codes are valid for integrated file and pay and stand-alone
processors --

**IMF**

10401 for payment of amount due on a Form 1040 (series) tax return

> 10402 for payment for an extension, Form 4868
>
> **10404 for Form 1040 advance payment of a determined deficiency
> (audit adjustment or underreporter notice)**

10406 for payment of estimated tax, Form 1040ES

10400 for payment with an amended return, Form 1040X

10407 for payment due for an individual taxpayer in response to an IRS
balance due notice,

or payment with an Additional Extension, Form 2688

> **BMF**
>
> **[Stand-Alone Only]{.underline}**
>
> **94107 for Form 941 subsequent payment**
>
> **09407 for Form 940 subsequent payment**
>
> [Integrated e-file and pay only]{.underline}
>
> 94101 for payment of amount due on a Form 941 (series) employment tax
> return
>
> 09401 for payment of amount due on a Form 940 (series) employment tax
> return
>
> 10417 for 1041 subsequent payment
>
> (Business payments will be accepted at all times throughout the
> processing year).

**[Credit Card Processors Validations:]{.underline}**

Tax Types:

-   Valid tax types shown above

> \- Each processor will have specific valid tax types assigned to
> prevent invalid tax types being submitted on the file.

\- **Individual payments (1040X) and business payments (94X and 1041)
must be on separate transaction files.**

Payment amount limitation for integrated file and pay:

-   1040s - no limitation

-   941s - \<\$2,500.00

-   **940s - =\<\$500.00**

Payment amount limitation for stand-alone processors:

-   1040s - no limitation

-   **941s and 940s - no limitation**

Bulk provider reference number is the Declaration Control Number (DCN)
assigned by electronic filing or the authorization number given to
taxpayer by credit card company.

Tax Period Ending Date is in YYMMDD format.

a.  Must be formatted YYMMDD

b.  Must be 6 digit numeric . Spaces are invalid

c.  When building posting file use windowing for the century \>79 =19

The integrated file and pay bulk provider should use the tax period
ending date from the accepted e-file return.

**For stand-alone processors ONLY** - **does not apply to integrated
file and pay applications** - the Name control is received from
financial agent in Transaction Set 824, element REF02, or validated by
electronic filing. Do not enter name control unless IRS has validated
SSN.

**For Integrated file and pay,** the name control should be taken from
the accepted return submitted to IRS.

Use of the TFS Loop is limited to 1,000.

For additional tax transactions, use another 813.

Examples: Tax Form = 1040A, SSN = 787878787, Name Control = ABCD, DCN =
00123456123019, Authorization Number B2012001

Direct call from taxpayer:
TFS\~T6\~10401\~T9\~B2012001\~34\~787878787\~061231\~ABCD\\

Payment initiated through e-file:
TFS\~T6\~10401\~T9\~00123456123019\~34\~787878787\~061231\~ABCD\\

**[Treasury Financial Agent File Edits:]{.underline}**

10402 payments can be accepted through **06/30/XX**.

No payment amount limitation edit will be performed (except normal ACH
amount limitations and as noted above).

Tax Types:

-   Shown above

-   Each processor will have valid tax types assigned - valid tax types
    not assigned to a bulk provider are invalid and will cause the file
    to reject. (for BoA only - reject the transaction not the file)

Tax Period Ending Date is in YYMMDD format.

a.  Must be formatted YYMMDD

b.  Must be 6 digit numeric . Spaces are invalid

c.  When building posting file use windowing for the century \>79 =19

d.  If an invalid condition is detected, reject the file (BofA only -
    reject the transaction).

**For 1040 Tax Types**

10401 - Balance due on a return

During January 1 - 31 of the current year

Month = 12;

Year = previous year [or]{.underline} previous year minus one year;

Day = no edit.

During February 1 through end of current year

Month = 12;

Year = previous year;

Day = no edit.

10402 - 4868 Extension

Month = 12

Year = previous year

Day = no edit

**10404 -- Form 1040 advance payment of a determined deficiency (audit
adjustment or underreporter notice)**

**Month = 12**

**Year = previous year [or]{.underline} previous year minus one or two
years**

**Day = no edit**

10406 - ES

Month = 12

Year = Previous year, if current month is \"01/January OR 02/February\"

Otherwise Year = current year

Day = no edit

10407 - Return or notice

Month = 12

Year = current year minus 1 through current year minus 10 (For example -
On 1/10/2006 - the previous year is

2005 and is valid back to 1996)

Day = no edit

**For 1041**, the month must be 01-12;

year must equal previous year

**For 940**, the month must be 12.

> In addition to the month - the date must equal the end of month day -
> for example, December must have a 31 as the end date.
>
> year must equal previous year

**For 941**,

the month must be 03, 06, 09, or 12.

**use the following table to determine the valid tax year**:

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**LOOP ID ‑ TFS**

**REF SEGMENT**

**REFERENCE NUMBERS**

**TABLE 4A-11**

  --------- ------ ------------------ --------- ------- -------- ---------------------
  Element   Ref.   Name               Req.      Elem.   Elem.    Comments
            Num.                      Design.   Type    Length   

  REF01     128    Reference Number   M         ID      2/2      \"F8\" Original
                   Qualifier                                     Reference Number

  REF02     127    Reference Number   M         AN      1/30     

  REF03     352    Description        X         AN      1/80     ZIP Code
  --------- ------ ------------------ --------- ------- -------- ---------------------

REF02 is an 8-digit number assigned by the sender of the transmission.

The REF02 is a unique number for each TFS Loop.

This number will be communicated back to the sender in the 151, along
with the payment acknowledgment number for each tax transaction.

REF03 is the 5‑digit ZIP code of the taxpayer, obtained in the following
priority:

1 ‑ Input by the taxpayer during credit card validation or electronic
filing

2 ‑ Obtained from IRS during E‑file validation

3 ‑ Obtained from EFTPS during TIN validation

Example:

REF\~F8\~98765432\~01234\\

**Attachment 4A (Cont.)**

**813 - ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**LOOP ID - TFS**

**DTM SEGMENT**

**DATE/TIME REFERENCE**

**TABLE 4A-12**

  --------- ------ --------------- --------- ------- -------- ---------------------
  Element   Ref.   Name            Req.      Elem.   Elem     Comments
            Num.                   Design.   Type    Length   

  DTM01     374    Date/Time       M         ID      3/3      \"009\" Process Date
                   Qualifier                                  

  DTM02     373    Date            X         DT      6/6      Credit Card
                                                              Authorization Date
  --------- ------ --------------- --------- ------- -------- ---------------------

Example:

Authorization Date: April 10, 2006

DTM\~009\~060410\\

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**LOOP ID ‑ FGS**

**FGS SEGMENT**

**FORM GROUP**

**TABLE 4A-13**

+------+----+----------------+-----+-----+-----+--------------------+
| Ele  | Re | Name           | R   | El  | El  | Comments           |
| ment | f. |                | eq. | em. | em. |                    |
|      |    |                |     |     | Len |                    |
|      | Nu |                | D   | T   | gth |                    |
|      | m. |                | esi | ype |     |                    |
|      |    |                | gn. |     |     |                    |
+------+----+----------------+-----+-----+-----+--------------------+
| F    | 3  | Assigned       | M   | AN  | 1   | Sequential number  |
| GS01 | 50 | Identification |     |     | /11 | assigned by sender |
+------+----+----------------+-----+-----+-----+--------------------+

Example:

FGS\~1\\

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**LOOP ID ‑ TIA**

**TIA SEGMENT**

**TAX INFORMATION AND AMOUNT**

**TABLE 4A-14**

+------+----+------------------------+----+----+----+----------------+
| Ele  | Re | Name                   | Re | El | E  | Comments       |
| ment | f. |                        | q. | em | le |                |
|      |    |                        |    |    | m. |                |
|      | Nu |                        | De | Ty | Le |                |
|      | m. |                        | si | pe | ng |                |
|      |    |                        | gn |    | th |                |
+------+----+------------------------+----+----+----+----------------+
| T    | 8  | Tax Information        | M  | AN | 1/ | Tax Type Code  |
| IA01 | 17 | Identification Number  |    |    | 30 |                |
+------+----+------------------------+----+----+----+----------------+
| T    | 7  | Monetary Amount        | X  | R  | 1/ | Element length |
| IA02 | 82 |                        |    |    | 15 | limit is 10    |
+------+----+------------------------+----+----+----+----------------+
| T    | 4  | Fixed Format           | X  | AN | 1/ | Not Used       |
| IA03 | 49 | Information            | IZ |    | 80 |                |
+------+----+------------------------+----+----+----+----------------+
| T    | 3  | Quantity               | X  | R  | 1/ | Not Used       |
| IA04 | 80 |                        |    |    | 15 |                |
+------+----+------------------------+----+----+----+----------------+
| T    | 3  | Unit or Basis for      | X  | ID | 2  | Not Used       |
| IA05 | 55 | Measurement Code       |    |    | /2 |                |
+------+----+------------------------+----+----+----+----------------+
| T    | 9  | Percent                | X  | R  | 1/ | Not Used       |
| IA06 | 54 |                        |    |    | 10 |                |
+------+----+------------------------+----+----+----+----------------+
| T    | 7  | Monetary Amount        | X  | R  | 1/ | Not Used       |
| IA07 | 82 |                        | IZ |    | 15 |                |
+------+----+------------------------+----+----+----+----------------+

TIA04 can not exceed 10 positions, including cents due to ACH
constraints.

One TIA loop is required for each taxpayer payment.

Example:

Reporting on a Form 1040 payment for an amount of \$250.00 due with
return.

Bank of America Example: TIA\~10401\~250.00\\

**Attachment 4A (Cont.)**

**813 ‑ ELECTRONIC FILING OF TAX RETURN DATA**

**VERSION 003050**

**SE SEGMENT**

**TRANSACTION SET TRAILER**

**TABLE 4A-15**

  --------- ------ ------------------------ --------- ------- -------- ----------
  Element   Ref.   Name                     Req.      Elem.   Elem.    Comments
            Num.                            Design.   Type    Length   

  SE01      96     Number of Included       M         NO      1/10     
                   Segments                                            

  SE02      329    Transaction Set Control  M         AN      4/9      
                   Number                                              
  --------- ------ ------------------------ --------- ------- -------- ----------

Example:

SE\~233\~323232\\

**DRAFT**

**TRANSACTION SET 151**

**ELECTRONIC FILING OF TAX RETURN DATA ACKNOWLEDGMENT**

**VERSION 003050**

**SEND TO BULK PROVIDER**

**CONFIRM/REJECT TAX PAYMENT**

**Attachment 4B**

**151**

**ELECTRONIC FILING OF TAX RETURN DATA ACKNOWLEDGMENT**

**VERSION 003050**

**TABLE 4B-1**

  --------- ----------------------------- ---------- --------- ------------
  **SEG.    **NAME**                      **REQ.     **MAX.    **LOOP
  ID**                                    DES.**     USE**     REPEAT**

  ST        Transaction Set Header        M          1         

  BTA       Beginning Tax Acknowledgment  M          1         

  BTI       Beginning Tax Information     M          1         
  --------- ----------------------------- ---------- --------- ------------

**TABLE 4B-2**

  --------- ----------------------------- ---------- --------- ------------
  **SEG.    **NAME**                      **REQ.     **MAX.    **LOOP
  ID**                                    DES.**     USE**     REPEAT**

            LOOP ID ‑ TFS                                      50000

  TFS       Tax Form                      O          1         
  --------- ----------------------------- ---------- --------- ------------

**TABLE 4B-3**

  --------- ---------------------------- ----------- --------- ------------
  **SEG.    **NAME**                     **REQ.      **MAX.    **LOOP
  ID**                                   DES.**      USE**     REPEAT**

  SE        Transaction Set Trailer      M           1         
  --------- ---------------------------- ----------- --------- ------------

Please note:

EFTPS will allow a maximum loop repeat of 1000 for the TFS Loop versus
the standard of 100,000.

All other segments used as noted on tables.

**Attachment 4B (Cont.)**

**151 ‑ ELECTRONIC FILING OF TAX RETURN DATA ACKNOWLEDGMENT**

**VERSION 003050**

**ST SEGMENT**

**TRANSACTION SET HEADER**

**TABLE 4B-4**

  --------- -------- ------------------------- ------- ------- -------- ----------
  Element   REF.     Name                      Req.    Elem.   Elem.    Comments
            Number                             Desig   Type    Length   

  ST01      143      Transaction Set           MIZ     ID      3/3      \"151\"
                     Identifier Code                                    

  ST02      329      Transaction Set Control   M       AN      4/9      
                     Number                                             
  --------- -------- ------------------------- ------- ------- -------- ----------

ST02 is a control number that must be unique within the functional
group.

The originator assigns the control number.

Example:

ST\~151\~765468\\

**Attachment 4B (Cont.)**

**151 ‑ ELECTRONIC FILING OF TAX RETURN DATA ACKNOWLEDGMENT**

**VERSION 003050**

**BTA SEGMENT**

**BEGINNING TAX ACKNOWLEDGMENT**

**TABLE 4B-5**

+-----+-----+-------------+----+---+----+---------------------------+
| E   | R   | Name        | Re | E | El | Comments                  |
| lem | EF. |             | q. | l | em |                           |
| ent | Num |             | D  | e | Le |                           |
|     | ber |             | es | m | ng |                           |
|     |     |             | ig | T | th |                           |
|     |     |             |    | y |    |                           |
|     |     |             |    | p |    |                           |
|     |     |             |    | e |    |                           |
+-----+-----+-------------+----+---+----+---------------------------+
| BT  | 587 | Ack         | M  | I | 2  | \"AD\" Acknowledge ‑ With |
| A01 |     | nowledgment |    | D | /2 | Detail, No Change         |
|     |     | Type        |    |   |    |                           |
|     |     |             |    |   |    | \"AC\" Acknowledge‑ With  |
|     |     |             |    |   |    | Detail and Change         |
|     |     |             |    |   |    |                           |
|     |     |             |    |   |    | \"RD\" Reject with Detail |
|     |     |             |    |   |    |                           |
|     |     |             |    |   |    | \"RJ\" Rejected ‑ No      |
|     |     |             |    |   |    | Detail                    |
+-----+-----+-------------+----+---+----+---------------------------+
| BT  | 373 | Date        | O  | D | 6  | Acknowledgment Date       |
| A02 |     |             |    | T | /6 | YYMMDD                    |
+-----+-----+-------------+----+---+----+---------------------------+
| BT  | 522 | Amount      | X  | I | 1  | \"AB\" Adjusted Collected |
| A03 |     | Qualifier   |    | D | /2 | Balance                   |
+-----+-----+-------------+----+---+----+---------------------------+
| BT  | 782 | Monetary    | X  | R | 1/ | Element limit length of   |
| A04 |     | Amount      |    |   | 15 | 10                        |
+-----+-----+-------------+----+---+----+---------------------------+

BTA01: AD ‑ used to acknowledge 813 as processed. Will receive one EFT
Number per Tax Transaction

AC ‑ used to ID that the 813 were accepted but one or more transactions
were rejected.

Will see EFT number or error number for each tax transaction.

RD ‑ used to identify rejection of single debit transactions.

RJ ‑ used to identify that the entire 813 was rejected.

BTA03 is \"AB\" when the Debit processed is different from the original
813 debit amount.

The BTA04 contains the amount reflecting accepted tax transactions.

BTA03 & BTA04 are not used when the debit is processed per the original
813.

Examples:

All tax transactions processed as received: BTA\~AD\~061125\\

Some Tax transactions rejected, Debit adjusted accordingly:

**Bank of America Example: BTA\~AC\~061125\~AB\~450.00\\**

Entire 813 rejected BTA\~RJ\~061125\\

**Attachment 4B (Cont.)**

**151 ‑ ELECTRONIC FILING OF TAX RETURN DATA ACKNOWLEDGMENT**

**VERSION 003050**

**BTI SEGMENT**

**BEGINNING TAX INFORMATION**

**TABLE 4B-6**

  --------- ----- -------------------- -------- ------ -------- -----------------------
  Element   REF   Req. Name            Elem.    Elem   Length   Comments
            Num                        Desig.   Type            

  BTI01     128   Reference Number     MIZ      ID     2/2      \"BT\" Batch Number
                  Qualifier                                     

  BTI02     127   Reference Number     M        AN     1/30     Original Transaction
                                                                Control Number (ST02)

  BTI03     66    Identification Code  MIZ      ID     1/2      \"SV\" Service Provider
                  Qualifier                                     Number

  BTI04     67    Identification Code  M        AN     2/20     Assigned by the TFA

  BTI05     373   Date                 OIZ      DT     6/6      Not Used

  BTI06     818   Name Control         O        AN     4/4      Not Used
                  Identifier                                    

  BTI07     66    Identification Code  XIZ      ID     1/2      \"93\" Code Assigned by
                  Qualifier                                     Originator of
                                                                Transaction

  BTI08     67    Identification Code  X        AN     2/20     Confirmation Number

  BTI09     66    Identification Code  XIZ      ID     1/2      Not Used
                  Qualifier                                     

  BTI10     67    Identification Code  X        AN     2/20     Not Used

  BTI11     66    Identification Code  X        ID     1/2      Not Used
                  Qualifier                                     

  BTI12     67    Identification Code  X        AN     2/20     Not Used
  --------- ----- -------------------- -------- ------ -------- -----------------------

BTI04 will contain a number assigned by the TFA

BTI08 will contain the 15-digit EFT number.

Example: Control Number from 813 = 323232, ID code = 999999999

Confirmation Number for Debit = 485954349484944

BTI\~BT\~323232\~SV\~999999999\~\~\~93\~485954349484944\\

**Attachment 4B (Cont.)**

**151 ‑ ELECTRONIC FILING OF TAX RETURN DATA ACKNOWLEDGMENT**

**VERSION 003050**

**LOOP ID ‑ TFS**

**TFS SEGMENT**

**TAX FORM**

**TABLE 4B-7**

+------+------+-------------------+-----+----+-----+-----------------+
| Ele  | REF. | Name              | R   | El | El  | Comments        |
| ment | Nu   |                   | eq. | em | em. |                 |
|      | mber |                   | Des | Ty | Len |                 |
|      |      |                   | ig. | pe | gth |                 |
+------+------+-------------------+-----+----+-----+-----------------+
| T    | 128  | Reference Number  | M   | ID | 2/2 | \"F8\" Original |
| FS01 |      | Qualifier         |     |    |     | Reference       |
|      |      |                   |     |    |     | Number          |
+------+------+-------------------+-----+----+-----+-----------------+
| T    | 127  | Reference Number  | M   | AN | 1   | (REF02 FROM TFS |
| FS02 |      |                   |     |    | /30 | LOOP)           |
+------+------+-------------------+-----+----+-----+-----------------+
| T    | 128  | Reference Number  | X   | ID | 2/2 | \"93\" Funds    |
| FS03 |      | Qualifier         |     |    |     | Authorization   |
|      |      |                   |     |    |     |                 |
|      |      |                   |     |    |     | \"1Q\" Error    |
|      |      |                   |     |    |     | Identification  |
|      |      |                   |     |    |     | Code            |
+------+------+-------------------+-----+----+-----+-----------------+
| T    | 127  | Reference Number  | X   | AN | 1   | Acknowledgment  |
| FS04 |      |                   |     |    | /30 | EFT Number or   |
|      |      |                   |     |    |     | Error Code      |
+------+------+-------------------+-----+----+-----+-----------------+
| T    | 66   | Identification    | X   | ID | 1/2 | \"ZZ\"          |
| FS05 |      | Code Qualifier    |     |    |     |                 |
+------+------+-------------------+-----+----+-----+-----------------+
| T    | 67   | Identification    | X   | AN | 2   | Bulk Provider   |
| FS06 |      | Code              |     |    | /20 | Reference       |
|      |      |                   |     |    |     | Number          |
+------+------+-------------------+-----+----+-----+-----------------+
| T    | 373  | Date              | O   | DT | 6/6 | Not Used        |
| FS07 |      |                   |     |    |     |                 |
+------+------+-------------------+-----+----+-----+-----------------+
| T    | 818  | Name Control      | O   | AN | 4/4 | Not Used        |
| FS08 |      | Identifier        |     |    |     |                 |
+------+------+-------------------+-----+----+-----+-----------------+

**Notes for TABLE 4B-7**

This segment is used provide the acknowledgment EFT number for each
payment record or error code for rejected record.

The Bulk Provider Reference Number is returned from 813 element TFS04

Payment Error Codes are listed in a separate attachment

Examples:

1\. Accept and Process Debit as Transmitted ‑ Payment Initiated through
***e-file***

Reference Number Amount Acknowledgment Number Document Control Number

55566644 100.00 168910688123456 00123456123019

55566645 300.00 168910688123457 00123456123020

TFS\~F8\~55566644\~93\~168910688123456\~ZZ\~00123456123019\\

TFS\~F8\~55566645\~93\~168910688123457\~ZZ\~00123456123020\\

2\. Accept and process debit as transmitted ‑ Taxpayer Calls Credit Card
Processor

Reference Number Amount Acknowledgment Number Authorization Number

55566644 200.00 168910699123456 12345678

55566645 400.00 168910699123457 12345679

TFS\~F8\~55566644\~93\~168910699123456\~ZZ\~12345678\\

TFS\~F8\~55566645\~93\~168910699123457\~ZZ\~12345679\\

Note: Qualifier 1Q (Error) is not expected to be used for credit card
bulk provider payments.

**Attachment 4B (Cont.)**

**151 ‑ ELECTRONIC FILING OF TAX RETURN DATA ACKNOWLEDGMENT**

**VERSION 003050**

**SE SEGMENT**

**TRANSACTION SET TRAILER**

**TABLE 4B-8**

+------+------+-----------------------+-----+-----+------+----------+
| Ele  | REF. | Name                  | R   | El  | E    | Comments |
| ment |      |                       | eq. | em. | lem. |          |
|      | Nu   |                       |     |     |      |          |
|      | mber |                       | Des | T   | Le   |          |
|      |      |                       | ig. | ype | ngth |          |
+------+------+-----------------------+-----+-----+------+----------+
| SE01 | 96   | Number of Segments    | M   | NO  | 1/10 |          |
|      |      | Included              |     |     |      |          |
+------+------+-----------------------+-----+-----+------+----------+
| SE02 | 329  | Transaction Set       | M   | AN  | 4/9  |          |
|      |      | Control Number        |     |     |      |          |
+------+------+-----------------------+-----+-----+------+----------+

Example:

ST\~23\~765468\\

**5. IRS Requirements for Integrated File and Pay Credit Card
Processors**

##### A. Registration

Each Credit Card Bulk Provider must annually complete the IRS Credit
Card Bulk Provider Registration form below and send (email, mail or fax)
to the IRS. The form should be submitted prior to September 30 to meet
the filing deadline for registration. If not received timely, the IRS is
not obligated to honor the form. The mailing address is:

Internal Revenue Service

Attn: Shenorva Ritchie C6-158

> 5000 Ellin Road

Lanham, MD 20706

Email address:
[shenorva.l.ritchie@irs.gov](../shenorva.l.ritchie@irs.gov)

Fax Number: (202) 283-4759

B. The Credit Card Bulk Provider must sign an agreement stating they
will adhere to the following requirements (Note: The requirements apply
to the credit card bulk provider and any sub-contractors):

> 1\) Convenience Fees: Taxpayers must be notified of the dollar amounts
> of all fees to be charged to their credit card in relation to the
> federal tax payment including convenience fees and surcharges imposed
> by software developers. An acknowledgment or acceptance by the
> taxpayer of the fees shall be obtained prior to initiating credit
> authorizations. The Government shall be notified of the method of
> obtaining taxpayers' acknowledgement before the program commences. The
> software or instructions should note that the convenience fee is not
> charged or received by the IRS.
>
> 2\) General Information: Taxpayers will be provided, upon request, IRS
> general information in an easily accessible, readable and print ready
> form through the return transaction software used by participating tax
> practitioners/taxpayers.
>
> 3\) Confirmation Number: All taxpayers shall be provided an electronic
> confirmation of payment transactions through the return transmission
> software used by participating electronic return originators, tax
> practitioners or taxpayers. Taxpayers shall also be notified
> electronically through the return transmission software if the credit
> card authorization is denied.

4\) Reporting Requirements:

> A\) Schedule of Performance - This includes a project schedule of the
> development, testing and implementation critical milestones and
> beginning and ending dates for each milestone.

B\) Monthly Development Status Reports - The credit card bulk provider
shall provide monthly status reports on the 10th day of each month
through the implementation date of the pilot. The last Monthly Status
Report is due in the month following implementation. The report shall
cover the overall progress of the pilot's development. Copies of the
report shall be provided to the IRS Point of contact. The report shall
contain the following information:

1.  date of report,

2.  project manager name,

3.  project manager telephone number, fax number and e‑mail address

4.  a brief description of the work accomplished, emphasizing the
    progress made since the last reporting period,

5.  a description of any unresolved and/or anticipated problems, if any
    (include schedule impacts),

6.  an estimate of the percent of work accomplished to date; and a
    statement on the status of the pilot as it relates to the work
    breakdown schedule, either confirming that the task is on schedule
    or explaining the nature and extent of the pending delay.

> C\) Daily and Monthly Production Reports - The Credit Card Bulk
> Provider must report to the IRS on a daily basis during the timeframe
> of accepting payments. The daily volume and dollars report is due to
> the IRS by 9:00 am each business day. The daily reports must be
> emailed. Monthly cumulative reports will be submitted by the **5^th^**
> day of each month. The reports shall contain the following
> information:

1.  date of report

2.  period covered

3.  total number of transactions

4.  dollar amount of transactions

5.  total number of successful attempts

6.  dollar amount of successful attempts

7.  total number of failed attempts

8.  dollar amount of failed attempts

9.  reasons for failed attempts

10. customer service activity

11. aggregate payment volumes by payment type and dollar amount --
    provided daily

12. historical data should also be provided to compare changes from the
    prior year

> **Each report file shall have its own unique name which includes the
> application transaction date. Daily reports should include the daily
> as well as YTD volumes and dollars. Monthly reports should include the
> monthly as well as YTD volumes and dollars.**
>
> D\) Workflow -- Schematic/Specifications -- A detailed description of
> the functional work processes and data flow from payment initiation
> through confirmation, authorization/denial and taxpayer notification
> shall be provided to the Government before the pilot commences.

E\) Certification of Test Results -- Once the credit card bulk
provider/processor has successfully completed a full circle integrated
test (internally and with external trading partners), the bulk provider
shall certify in writing their readiness for use status to the IRS
before commencing production.

> F\) Incident Report - Any incident that results in any material
> outages, work stoppages, or other payment processing problems shall be
> reported to the IRS Point of Contact. The incident will be documented
> and emailed to the IRS Point of Contact. **The credit card bulk filer
> will notify the IRS of all incidents within 24 hours of occurrence or
> awareness. The incident report is due within 5 business days of
> occurrence or awareness of the incident.** Documentation should
> include a description of the incident, the cause, number of taxpayers
> impacted and dollars involved, duration and actions taken to rectify
> the situation.

G\) Findings Report - The Credit Card Bulk Provider (along with
subcontractors) shall provide an initial and supplemental findings
report. Four copies of the report shall be provided to the IRS Point of
Contact. The report shall describe:

1\. the program/application features,

2\. the conduct and findings of the program/application as they relate

to the Contractor's and any subcontractor's performance (including

a summary of all payment transactions, any problems, changes

made during the pilot and lessons learned)

3\. recommendations for improvement including changes to the

Contractor's and/or IRS processes, and

4\. practitioner and/or client feedback including customer satisfaction
survey results.

> The initial report (due June 15) will include activity occurring
> between January and April. The supplemental report (due November 30)
> will include a summary of the initial report's findings and activity
> from May through October.
>
> H\) Web Site Statistics - Monthly Report of the number of unique
> visits to its Web site by way of a hyperlink from the IRS Digital
> Daily or hyperlink connections to the Digital Daily. The report will
> be due on the 10^th^ of the following month after the hyperlink is
> activated.
>
> I\) Chargebacks -- Provide weekly reports of all chargeback actions
> identifying the transaction, date, dollar amount, action request date,
> and reason for action. These actions shall be in conformance with
> chargeback procedures issued by the IRS and meet the definition of
> chargebacks provided. These reports shall be delivered to the
> designated IRS point of contact by close of business each Friday
>
> 5\) The credit card bulk provider shall ensure that a merchant
> descriptor on the cardholder's credit card statement indicates the tax
> payment amount as a unique line item entitled "U S Treasury Tax
> Payment." The convenience fee must be separately stated on the
> statement. A unique identifier, such as the confirmation number,
> should be posted on the card holder's statement to facilitate error
> resolution.
>
> 6\) The credit card bulk provider shall ensure that ACH Debit
> authorizations are initiated [only upon acceptance of the e-filed tax
> return]{.underline}.
>
> 7\) The credit card bulk provider shall ensure that credit card
> payment transactions are settled within 48 hours of acceptance of the
> e-file return. If unable to comply with the settlement timeframe, an
> exception must be requested. The exception must outline why the
> settlement timeframe can not be met. FMS charges interest on any funds
> held overnight from one business day to the next and shall be reported
> to FMS. IRS/FMS must approve an exception process before funds are
> held overnight.
>
> 8\) **Settlement filers shall be forwarded to the Treasury Financial
> Agent each business day.** The credit card bulk provider shall ensure
> that settled credit card payments, where the authorization date is
> less than 11 days prior to the date the settlement file are forwarded
> to the Treasury Financial Agent (TFA).
>
> 9\) The credit card bulk provider shall ensure that credit card
> authorization logs are retained for 72 months from the date of each
> transaction. The information in such logs shall include the
> transaction dates, times cardmember account number and expiration
> date, amount of transaction, and approval code. Retention of e-file
> information for 36 months following the end of each tax filing season.
>
> 10\) The credit card bulk provider shall ensure an accuracy rate to
> the Government of 99% or higher for transmitted transaction data as
> provided by the taxpayer. This includes accuracy of electronic payment
> data resulting from intermediate actions taken by the Credit Card Bulk
> Provider necessary for coding, applying and transmitting payment data
> to the Government.
>
> 11\) The credit card bulk provider must provide only guaranteed
> payments to the Government for the ACH debit file.
>
> 12\) The credit card bulk provider shall ensure that all credit card
> discount fees and other transaction fees are paid.
>
> 13\) The credit card bulk provider shall inform the IRS of plans to
> market the program and provide copies of all materials such as
> newsletters, software packaging, inserts, and ads for approval.
>
> 14\) Disclosure -- The confidentiality of any information relating to
> Federal credit card payments completed in a single transaction must be
> maintained. This includes absolutely no disclosure or use of
> information collected during this transaction for any purpose other
> than processing the transaction to the U.S. Treasury. Information
> collected during this transaction shall not be disclosed or used for
> any purpose prohibited by Section 6311 of the Internal Revenue Code or
> Treasury Regulation section 301.6311-2T.
>
> 15\) The credit card bulk provider and its subcontractors are subject
> to and

shall comply with Section 6311 of the Internal Revenue Code or Treasury

Regulation section 301.6311-2T regarding credit card payments.

> 16\) Chargebacks - Process chargeback actions in accordance with the
> IRS's written procedures. This shall include reimbursing the
> Contractor for unauthorized charges that are substantiated by the
> cardholder and approved by the Contractor's duly authorized management
> representative. The Contractor must have completed and delivered the
> appropriate IRS chargeback form and supporting documentation to the
> IRS as described in IRS chargeback procedures. Such chargeback
> requests shall be processed based on the Contractor's determination of
> the appropriateness of this action as signified by its authorized
> claimant's signature. IRS reserves the right to deny any chargeback
> request that does not conform to the requirements

C. The IRS will provide the following items:

> 1\) An electronic copy of General Information for Taxpayers which is
> required to be included in the software.
>
> 2\) A hyperlink from the IRS Web site to the credit card bulk
> provider's web site. The link will be established within the
> electronic services page of [www.irs.gov](http://www.irs.gov/).

3\) Provide chargeback procedures for handling erroneous credit card
payments.

D. The IRS in conjunction with FMS will determine Treasury Financial
Agent (TFA),

currently Bank of America, that the credit card bulk provider will be
assigned.

E. Non-compliance with any of the requirements may result in the
termination of the agreement

and the termination of acceptance of credit card payments.

**IRS Annual Credit Card Bulk Provider Registration**

+-----------------------------------------------------------------------+
| Company Name Employer Identification Number                           |
|                                                                       |
| Name of Parent Company (if applicable)                                |
|                                                                       |
| Address                                                               |
|                                                                       |
| City State Zip                                                        |
|                                                                       |
| Type of Credit Cards to be Accepted (AMEX, DISC, MC, VISA)            |
|                                                                       |
| Tax Types Accepted (1040, 4868s, etc.) Type /Brand Name of Software   |
| to be Used                                                            |
|                                                                       |
| Orientation of software (desktop, web based, taxpayers online,        |
| practitioners, etc)                                                   |
|                                                                       |
| Convenience Fees Charged to Taxpayers (all fees need to be presented) |
|                                                                       |
| Projected Volumes CC Application Implementation Date Ending date      |
|                                                                       |
| Name of Subcontractors                                                |
|                                                                       |
| Project Manager's Name Telephone \# e-mail address                    |
+-----------------------------------------------------------------------+

**IRS CREDIT CARD BULK PROVIDER AGREEMENT**

In accordance with the specifications and requirements of the 2006
Credit Card Bulk Provider Requirements, as it may be amended from time
to time, the undersigned (cc bulk provider) hereby acknowledges to and
agrees with IRS, as follows:

**(1) All requirements listed in the Credit Card Bulk Provider
Requirements will be complied with.**

**(2) Any non-compliance with the requirements may result in termination
of this agreement and ability to participate in the credit card bulk
provider application.**

**\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Name of the Bulk Provider**

**By: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Name: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Title: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**ACCEPTED AS OF \_\_\_\_(date)\_\_\_\_\_\_,**

**Internal Revenue Service**

**By: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Name: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**

**Title: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_**