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Method 1 and Method 2 "A" Record

Financial Institution Information

All participants, regardless of the reporting method chosen, must use the "A" Record. Position 371 in the "A" Record is used to designate what type of file is being submitted (Method 2 Match File, Method 1 Account File or Account Update File). The "A" Record identifies the financial institution and the transmitter. The "B" and "T" Record layouts for Method 1 and Method 2 participants follow this section.

Method 1 and 2 "A" Record

Position Size Description Comments/Format

001 1 Record Type Constant "A"
002-003 2 Blanks  
004-006 3 Media Sequence Number Start with 001 (Optional)
007-015 9 Institution FEIN Federal Employer Identification Number
016-019 4 Institution Name Control First 4 letters without blanks (Optional)
020-025 6 Year and Month CCYYMM; Create date for Method 1, enter date from "D" Record for Method 2
026-031 6 Blanks  
032 1 Test/Corr. Indicator Enter "T" if this is a test file (Optional)
033 1 Service Bureau Indicator Enter "1" if used service bureau (Optional)
034-041 8 Blanks  
042-043 2 Magnetic Tape Indicator Enter "LS" for tape cartridges otherwise blank (Optional)
044-048 5 Blanks  
049 1 Foreign Corporation Indicator Enter "1" if foreign corporation
050-089 40 Institution Name Institution name for levy service
090-129 40 Second Institution Name Continuation of Institution Name or name of Transfer Agent or blanks (Optional)
130 1 Transfer Agent Indicator "0" or "1" (Optional)
131-170 40 Institution Street Address Address to which a levy should be mailed
171-199 29 Institution City Address to which a levy should be mailed
200-201 2 Institution State Address to which a levy should be mailed
202-210 9 Institution Zip Code Address to which a levy should be mailed
211-219 9 Reporting Agent/Transmitter FEIN  
220-290 71 Reporting Agent/Transmitter Name  
291-330 40 Reporting Agent/Transmitter Str Adr  
331-359 29 Reporting Agent/Transmitter City  
360-361 2 Reporting Agent/Transmitter State  
362-370 9 Reporting Agent/Transmitter Zip Code  
371 1 Data Match File Indicator  
372-420 49 Blanks May be a carriage return or a line feed character.

 

Position Size Description
001 1 Record Type
Enter "A"
002-003 2 Blanks
004-006 3 Media Sequence Number (Optional)
This is for institutions filing multiple media. Enter the media sequence number.
007-015 9 Institution FEIN
Must be the valid nine-digit Federal Employer Identification Number assigned to the financial institution. Do not enter blanks, hyphens, or alpha characters.
016-019 4 Institution Name Control (Optional)
The payer Name Control can be obtained only from the mail label on the IRS Package 1099 that is mailed to most payers each December. Names of less than 4 characters should be left-justified filling unused positions with blanks. If the Payer Name Control is not known, this field must be blank filled.
020-025 6 Year and Month
For Method 1, enter the year (century format) and the month the file is generated. For example, April 2007 would be entered as: "200704". For Method 2, enter (century format) the date from positions 002-007 of the "D" Record on the Inquiry File created by FTB. This is the date the Inquiry file was generated.
026-031 6 Blanks
032 1 Test/Corr Indicator (Optional)
Enter a "T" if this is a test file, otherwise, enter blank.
033 1 Service Bureau Indicator (Optional)
Enter a "1" if a financial institution used a person or organization to prepare and/or submit Data Match information. A parent company submitting data for a subsidiary is not considered a service bureau.
034-041 8 Blanks
042-043 2 Magnetic Tape Indicator (Optional)
Enter the letters "LS" if you are filing a tape cartridge, otherwise leave blank
044-048 5 Blanks
049 1 Foreign Corporation Indicator
Enter a "1" if the financial institution is a foreign corporation. If not, enter a blank. This field is optional in the sense that a "1" is not required if the indicator does not apply. A foreign corporation is any corporation organized or created other than in or under the laws of the United States, any of its States, the District of Columbia or territories. A "1" must be entered here if the institution has a foreign address that does not fit the normal format for city, state, and zip code in positions 171-210. When "1" is entered, it allows a free format to be used in positions 171-210 as a continuous 40 position field.
050-089 40 Institution Name
Enter the name of the institution whose FEIN appears in positions 007-015 of this "A" Record. Enter the name to be used by FTB for proper levy processing. This is especially important for mutual funds.
090-129 40 Second Institution Name (or Transfer Agent) (Optional)
If this line is blank filled or used for a continuation of the Institution Name entered in positions 050-089, enter "0" (zero) in position 130. If the name of a Transfer Agent is reported on this line, enter "1" in position 130. Transfer Agents are not relevant to Data Match, but this information will be accepted from institutions that modify their 1997 Form 1099 programming for Data Match reporting. Fill unused positions with blanks.
130 1 Transfer Agent Indicator (Optional)
Enter "0" (zero) if positions 090-129 is blank or is used for the continuation of the Institution Name. Enter "1" if the entity in 090-129 is a Transfer Agent.
131-170 40 Institution Street Address (Address for Levy Service)
Please verify and enter the address that is authorized to receive an FTB levy sent to your institution. The institution street address may be different from the one entered in these positions for 1099 reporting, particularly for larger institutions.
171-199 29 Institution City
Left-justify and blank fill unused positions.
200-201 2 Institution State
Enter the valid US Postal Service state abbreviations for states.
202-210 9 Institution Zip Code
If only the first five digits are known, left-justify and fill unused positions with blanks. For foreign countries, alpha characters are acceptable if "1" has been entered in position 049 of this "A" Record.
211-219 9 Reporting Agent/Transmitter FEIN
This field must contain the valid FEIN assigned to the Reporting Agent/Transmitter submitting the Method 1 data or conducting the Method 2 data exchange with FTB (whether or not the Method 2 participant elected to have the Inquiry File sent directly to their transmitter). The FEIN must be the same as the one entered on form FTB 2049C, FIDM Data Exchange Transmittal Form. Do not enter hyphens or alpha characters. A financial institution is not reportable as its own transmitter.
220-290 71 Reporting Agent/Transmitter Name
A financial institution is considered to be a transmitter only when submitting data or conducting the data exchange on behalf of another financial institution. A financial institution is not reportable as its own transmitter. If two or more related branches are included on one FIDM media with consecutive files containing an "A" Record, "B" Records, and "T" Record for one branch followed by the "A" Record, "B" Records, and a "T" Record for another branch, and so on, a transmitter relationship should be reported. If all the accounts for two or more related branches are centrally processed and accounted for in one file containing one "A" Record, all the "B" Records for all the branches and one "T" Record, a transmitter relationship would not be reported.
291-330 40 Reporting Agent/Transmitter Street Address
331-359 29 Reporting Agent/Transmitter City
360-361 2 Reporting Agent/Transmitter State
362-370 9 Reporting Agent/Transmitter Zip Code
371 1 Data Match File Indicator
M = The file submitted is a Match File (M) if: the institution has elected Method 2, has matched its accounts to the FTB Inquiry File and is remitting a list of those matched accounts owned by persons included on that Inquiry File.
A = The file submitted is an Account File (A) if: the institution has elected Method 1 and is submitting a list of ALL open accounts for FTB to use in its internal data matching system. FTB will accept an Account File (A) each quarter.
U = The file submitted is an Account Update File (U) if: an institution has elected Method 1 and is reporting only those accounts opened, closed, or changed after an Account File was submitted within a calendar year. The first Method 1 file submitted in a calendar year must be an Account File (A). All files submitted for the remaining quarters of that calendar year may be an Account Update File.
372-420 49 Blanks

Method 1 filers should continue to the next section, the Method 1, the All Accounts Method "B" Record.

Method 2 filers should skip to the Method 2, The Matched Accounts Method "B" Record section.