EDI 826 Tax Information Reporting

Functional Group TI

X12F Finance Subcommittee

The Draft Standard for Trial Use contains the format and establishes the data contents of the Tax Information Reporting Transaction Set (826) for use within the context of an Electronic Data Interchange (EDI) environment. The transaction set can be used to exchange tax information between federal and state taxing agencies. This transaction set will support Individual and Business Master Files, Individual and Business Returns Transaction Files, and the Gift Tax Data Extract Exchange Program of the Federal/State Exchange Program.

Heading

1. 010 · ST · Transaction Set Header · Max 1 · Mandatory

   To indicate the start of a transaction set and to assign a control number

2. 020 · BTI · Beginning Tax Information · Max 1 · Mandatory

   To indicate the type of tax information.

   The BTI segment establishes the federal/state Tax Exchange Program.

3. N1 Loop Mandatory Repeat 2

   1. 030 · N1 · Name · Max 1 · Mandatory

      To identify a party by type of organization, name and code

      The N1 loop is used to provide the identity of the sender and the receiver of the tax data record.

   2. 040 · N2 · Additional Name Information · Max 1 · Optional

      To specify additional names or those longer than 35 characters in length

4. TFS Loop Mandatory Repeat >1

   1. 050 · TFS · Tax Form · Max 1 · Mandatory

      To indicate the tax form reported.

      The TFS segment establishes the federal/state tax form or schedule.

   2. 060 · N1 · Name · Max 1 · Optional

      To identify a party by type of organization, name and code

   3. 070 · N2 · Additional Name Information · Max 2 · Optional

      To specify additional names or those longer than 35 characters in length

   4. 080 · N3 · Address Information · Max 2 · Optional

      To specify the location of the named party

   5. 090 · N4 · Geographic Location · Max 1 · Optional

      To specify the geographic place of the named party

   6. 100 · TIA · Tax Information and Amount · Max >1 · Optional

      To specify the tax information and/or amount and to be used for tax information only as established by taxing authorities.

      The TIA segment specifies individual data fields within the form or schedule identified in the TFS segment.

5. 110 · SE · Transaction Set Trailer · Max 1 · Mandatory

   To indicate the end of the transaction set and provide the count of the transmitted segments (including the beginning (ST) and ending (SE) segments).