TPP Third Party Payment

To transmit data for third party payments, identifying the third party payer as well as the taxpayer on whose behalf the payment is being made. Third party payments include employment taxes paid by payroll service providers on behalf of employers, payments from employers in response to tax agency orders to garnish employee wages for tax liability, etc.

Position: TPP-01 · Element: 1049 · Name: Tax Payment Type Code · Type: Identifier (ID) · Requirement: Mandatory · Min: 1 · Max: 5 · Repeat: 1

Code identifying type of tax being paid

TPP01 is the state assigned tax type, based on tax type code table maintained by the Federation of Tax Administrators, code source 153.

Position: TPP-02 · Element: 127 · Name: Reference Identification · Type: String (AN) · Requirement: Mandatory · Min: 1 · Max: 80 · Repeat: 1

Reference information as defined for a particular Transaction Set or as specified by the Reference Identification Qualifier

TPP02 is the identification or registration number of the third party originating the payment.

Position: TPP-03 · Element: 373 · Name: Date · Type: Date (DT) · Requirement: Mandatory · Min: 8 · Max: 8 · Repeat: 1

Date expressed as CCYYMMDD where CC represents the first two digits of the calendar year

TPP03 is a date applicable to this payment, such as a payroll date, account debit date, or tax period end date.

Position: TPP-04 · Element: 1051 · Name: Tax Amount · Type: N2 · Requirement: Mandatory · Min: 1 · Max: 10 · Repeat: 1

Amount of tax

TPP04 is the amount of the payment.

Position: TPP-05 · Element: 127 · Name: Reference Identification · Type: String (AN) · Requirement: Mandatory · Min: 1 · Max: 80 · Repeat: 1

Reference information as defined for a particular Transaction Set or as specified by the Reference Identification Qualifier

TPP05 is the identification number of the taxpayer on whose behalf the payment is being made.

Position: TPP-06 · Element: 93 · Name: Name · Type: String (AN) · Requirement: Mandatory · Min: 1 · Max: 60 · Repeat: 1

Free-form name

TPP06 is the name of the taxpayer on whose behalf the payment is being made.

Position: TPP-07 · Element: 127 · Name: Reference Identification · Type: String (AN) · Requirement: Optional · Min: 1 · Max: 80 · Repeat: 1

Reference information as defined for a particular Transaction Set or as specified by the Reference Identification Qualifier

TPP07 is an optional second identification number for the taxpayer on whose behalf the payment is being made, such as a case number.