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Method 1, All Accounts Method

Account File/Account Update File "B" Record

This record layout is for filers electing Method 1, the All Accounts Method of reporting data match information. The Method 1 "B" Record identifies the owners of all the accounts held by the participating financial institution.

Method 1 "B" Record

Position Size Description Comments/Format

001 1 Record Type Constant "B"
002-007 6 Year and Month CCYYMM from "A" Record position
020-025
008-011 4 Payee Last Name Control First 4 letters without blanks of Primary
Accountholder's last name
012-014 3 Blanks  
015-023 9 Payee SSN Primary Accountholder's SSN
024-043 20 Payee's Account Number Account number for this record
044-060 17 Blanks  
061-160 100 Account Full Legal Title  
161 1 Foreign Country Indicator "1" = foreign, otherwise blank
162-201 40 1st Payee Name Primary Accountholder's Name
202-241 40 2nd Payee Name Secondary Accountholder's Name
242-281 40 1st Payee Street Address Primary Accountholder's Street Address
282-310 29 1st Payee City Primary Accountholder's City
311-312 2 1st Payee State Primary Accountholder's State
313-321 9 1st Payee Zip Code Primary Accountholder's Zip Code
322-350 29 Blanks  
351-357 7 Account Balance Numeric whole dollars or zero filled,
sign trailing; Zeroes required if position
361 = 0
358 1 Blank  
359 1 Trust Fund Indicator Possible values: 0 = Closed Account or Not a Trust Account
1 = UTMA/UGMA Account
2 = IOLTA Account
3 = Mortgage Escrow Account
4 = Security Deposits (including Real Estate)
5 = Other Trust/Escrow
6 = Information Not Available
360 1 Blank  
361 1 Account Balance Indicator Possible values:
0 = Not Provided
1 = Average Balance
2 = Current Balance
362 1 Account Update File Indicator Account Update Files only. Possible values:
0 = Delete (closed account)
1 = Add (new account since last exchange)
2 = Change (name/address change)
363-370 8 Date of Birth CCYYMMDD; blank filled if not available
371-380 10 Blanks  
381-382 2 Account Type 00 = Not Applicable
01 = Savings Account
04 = Checking/Demand Deposit Account
05 = Term Deposit Certificate
11 = Money Market Account
12 = IRA/KEOGH
14 = ERISA Plan Account
16 = Cash Balances
17 = Compound Account
18 = Other
383-410 28 Blanks  
411-419 9 2nd Payee SSN Secondary Accountholder's SSN
420 1 Blank May be a carriage return or a line feed character.

 

Position Size Description
001 1 Record Type
Enter "B"
002-007 6 Month and Year
Enter the year (century format) and month the file is generated from positions 020-025 of the "A" Record. For example, April 2007 would be entered as: "200704."
008-011 4 Payee Name Control
If determinable, enter the first 4 letters of the surname of the accountholder whose SSN is reported in positions 015-023 of this "B" Record. Do not enter any spaces between the first 4 letters of the surname. Left-justify for names with fewer than 4 letters, fill unused positions with blanks. This is an important field for California processing purposes. Please provide the 4 digit name control if possible.
012-014 3 Blanks
015-023 9 Payee SSN (Required)
Enter the Social Security Number (SSN) of the Primary Owner of the account. If the Primary Owner is a business, enter the Federal Employer Identification Number.
024-043 20 Payee's Account Number
Enter the account number of this account (owned by the person or business whose SSN or FEIN is reported in positions 015-023 of this "B" Record).
044-060 17 Blanks
061-160 100 Account Full Legal Title
Report the full account title of the account reported. Some institutions may find it helpful to report trust accounts, mutual fund accounts or other titles (i.e., Law Office of ...).
161 1 Payee Foreign Country Indicator
If the address of the Accountholder, whose SSN or FEIN was provided in positions 015-023 of this "B" Record, is in a foreign country, enter a "1" in this field; otherwise enter blank. This field is optional in the sense that a "1" is not required if the indicator does not apply. When "1" is entered, it allows a free format to be used in the 1st Payee City, State, and Zip Code fields (positions 282 through 321) as a continuous 40 position field. Enter foreign address information in the following order: city, province or state, postal code, and the name of the country.
162-201 40 1st Payee Name (Required)
Enter both the last and first name (preferably last name first) of the Primary Owner of the account whose SSN was provided in positions 015-023 of this "B" Record. If the Primary Owner is a business, enter the full name of the business.
202-241 40 2nd Payee Name (Required)
Enter both the last and first name (preferably last name first) of the Secondary Accountholder of the account whose SSN is reportable in positions 411-419 of this "B" Record. If none, enter blanks. If there are more than two owners of an account, the Secondary Accountholder would be any of the owners other than the Primary Owner (we prefer an individual rather than a business). If the Secondary Accountholder is a business, enter the full business name.
242-321 80 1st Payee Address, City, State, Zip Code
Enter the address (in the positions designated in the record layout) of the person or entity whose SSN or FEIN is entered in positions 015-023. If this address does not exist, enter the address of the Secondary Owner of the account.
322-350 29 Blanks
351-357 7 Account Balance
Show the account balance or value in whole dollars only with the sign trailing (positive/negative) or embed the sign in the account balance field without occupying an additional storage position. Embedded signs cannot be used in PC created files. For brokerage firms reporting margin accounts, the balance or value is the account holder's equity position or the value of the account less any borrowed amount. For accounts with balances of 999,999 (for amount with trailing sign) or 9,999,999 (for amount with embedded sign) enter 999,999 or 9,999,999 respectively. For closed accounts, or where the information is unavailable, fill with zeroes and enter "0" (zero) in position 361.
358 1 Blank
359 1 Trust Fund Indicator Do not enter a blank.
The Trust Fund Indicator is necessary for effective FTB levy service. Enter a single digit (0-6 to indicate whether the account registration shows it as a trust or escrow account. Enter a "0" (zero) for closed accounts and a "6" if the information is not available.

0 = Not a Trust Account or Closed Account
1 = UTMA/UGMA Account
3 = Mortgage Escrow Account
4 = Security Deposits (incl. Real Estate)
5 = Other Trust/Escrow
6 = Information Not Available
360 1 Blank
361 1 Account Balance Indicator
Enter "0" if the account balance to be entered in positions 351-357 has not been provided or the account is closed.
Enter "1" if an average balance is reported (whether daily, monthly, etc).
Enter "2" if a current balance (as of the day the report is created) is provided.
362 1 Account Update File Indicator
Enter a blank if submitting an Account File (all accounts). For Account Update Files only:

Enter "0" if this account has been closed since the last report filed by the financial institution.
Enter "1" if this is a new account, opened since the last report filed by the financial institution.
Enter "2" if there is revised account information from the last report filed by the financial institution (changes in name, address, ownership, etc.).
363-370 8 Date of Birth
Enter the date of birth of the account owner whose SSN is entered in positions 015-023. Report the date in CCYYMMDD format (i.e., August 1, 1970 = 19700801). If the accountholder is a business or the date of birth is not available, enter blanks.
371-380 10 Blanks
381-382 2 Account Type
Enter two digits for the code that identifies the type of account. If an IRA or ERISA plan contains any of the others, identify the account only as an IRA or ERISA Plan. A compound account is an investment account where portions of the balance are in differing funds - stock, money market, bonds etc.

00 = Not Applicable
01 = Savings Account
04 = Checking/Demand Deposit Acct.
05 = Term Deposit Certificate
11 = Money Market Account
12 = IRA/Keogh Account
14 = ERISA Plan Accounts
16 = Cash Balances
17 = Compound Account
18 = Other
383-410 28 Blanks
411-419 9 2nd payee SSN (Required)
To the extent available, enter the SSN of the Secondary Accountholder. If there are more than two owners of an account, the Secondary Accountholder would be any of the owners other than the Primary Owner (however, an individual rather than a business is preferred). If the Secondary Accountholder is a business, enter the FEIN.
420 1 Blank