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Method 2, The Matched Accounts Method - Match File "B" Record

This record layout is for the "B" Record of the Match Files created by the financial institutions electing Method 2, the Matched Accounts Method of exchanging data. The Method 2 "B" Record identifies all the accounts held by owners that matched a record included on the FTB Inquiry File for a particular quarter.

Method 2 "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 four letters without blanks of Matched Accountholder's last name
012-014 3 Blanks  
015-023 9 Matched SSN  
024-043 20 Payee's Account Number Matched Accountholder's
Account Number
044-060 17 Blanks  
061-160 100 Account Full Legal Title  
161 1 Foreign Country Indicator "1" = Foreign, otherwise blank
162-201 40 Matched Name Name of Accountholder whose SSN is entered in positions 015-023
202-241 40 2nd Payee Name See description below
242-281 40 Matched Name Street Address Matched Accountholder's Address
282-310 29 Matched Name City Matched Accountholder's City
311-312 2 Matched Name State Matched Accountholder's State
313-321 9 Matched Name Zip Code Matched Accountholder's Zip Code
322-326 5 FIPS Code Pass-Back Information Pass-back "I" Record positions 072-076
327-349 23 Additional State Pass-Back Information Pass-back "I" Record, positions 077-099
350 1 Blank  
351-357 7 Account Balance Numeric, whole dollars or zero filled, sign
trailing; Zeroes required if position 361 = 0
358 1 Match Flag Comparison of SSN and First Four Characters of Last Name;
Possible Values:
0 = Unwilling/Unable to Complete
Comparison
1 = Did Comparison & Name/SSN Matched
2 = Did Comparison & Name did not match
359 1 Trust Fund Indicator Possible Values:
0 = Not a Trust Account
1 = UTMA/UGMA Account
2 = IOLTA 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 Possible Values:
0 = Not Provided
1 = Average Balance (whether daily, monthly, etc.)
2 = Current Balance
362 1 Blank  
363-370 8 Date of Birth CCYYMMDD; blank filled if not available
371-380 10 State Pass-Back Information Pass-back "I" Record positions 011-020
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
383-397 15 Case Pass-Back Information Pass-Back Information Pass-back "I" Record positions (057-071)
398-400 3 Blanks  
401 1 Payee Indicator Possible values:
0 = If Match is Primary and Sole Accountholder
1 = If Match is Secondary Accountholder
2 = If Match is Primary, but Not Sole Accountholder
402-410 9 Primary SSN If Primary SSN is Not in positions 015-023
411-419 9 2nd Payee SSN If Secondary SSN is Not in position 015-023
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 Year and Month
Enter the year (century format) and month the file is generated, from positions 020-025 of the "A" Record. For example, April 2007 should be entered as "200704."
008-011 4 Payee Last 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 and 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 Matched SSN (Required)
Enter the Social Security number matched with the State Inquiry File.
If the FTB Inquiry File includes multiple records (with the same SSN) matching an account, submit the account information as a separate "B" Record for each time the SSN appears on the FTB Inquiry File. The records will be distinguished from one another for FTB matching purposes by the Case Pass-Back Information in positions 383-397 of this "B" Record.

If the Matched SSN belongs to the Primary Owner of the account:

  • Enter the Primary Owner's name in positions 162-201, Matched Name.
  • Enter blanks in positions 402-410, Primary SSN, because the Primary SSN is already reported as the Matched SSN.
  • Enter appropriate Payee Indicator in position 401.

If the Matched SSN belongs to a Secondary Owner of the account:

  • Enter the Secondary Owner's name in positions 162-201, Matched Name
  • Enter blanks in positions 411-419, 2nd Payee SSN, because the Secondary Owner's SSN is already reported as the Matched SSN.
  • Enter "1" in position 401, Payee Indicator.
  • Enter the Primary Owner's name in positions 202-241, 2nd Payee Name, and enter the Primary Owner's SSN in positions 402-410.

Method 2 "B" Record

Position Size Description
024-043 20 Payee's Account Number
Enter the account number of this account (owned by the person whose SSN 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 matched. Some institutions may find it helpful to report trust accounts, or other titles (i.e. Law office of ...).
161 1 Foreign Country Indicator
If the address of the Accountholder, whose SSN is entered in positions 015-023, is in a foreign country, enter a "1" in this field; otherwise leave 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 Matched 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 Matched Name (Required)
Enter the name (per the financial institution's records) of the Accountholder whose SSN is entered in positions 015-023, Matched SSN.
202-241 40 2nd Payee Name
If the Matched SSN/Name (positions 015-023 and 162-201, respectively) belongs to the Primary Accountholder, enter the name of the Secondary Accountholder here, and the Secondary Accountholder's SSN in positions 411-419. If there are more than two owners of the account, the Secondary Accountholder would be any of the owners other than the Primary Accountholder (however, an individual rather than a business is preferred). If the Matched SSN/Name (positions 015-023 and 162-201, respectively) belongs to a Secondary Accountholder, enter the name of the Primary Accountholder here, and the Primary Accountholder's SSN in positions 402-410.
If the Matched SSN/Name belongs to a sole owner, leave blank.
242-321 80 Matched Name Address, City, State, ZIP Code.
Enter the address (in the positions designated in the record layout) of the Matched Name whose SSN has been entered in positions 015-023. If the Matched name is the Primary Accountholder, and you do not have an address for them, enter the address of the Secondary Accountholder. If the Matched Name is a Secondary Accountholder, and you do not have an address for them, enter the address of the Primary Accountholder.
322-326 5 FIPS Code Pass-Back Information (Required)
The FIPS Code Pass-Back Information field from the FTB Inquiry File "I" Record positions 072-076 must be passed-back to FTB here. For Multistate financial institutions, this code determines which State will receive the account information for the match.
327-349 23 Additional State Pass-Back Information (Required)
Any Additional State Pass-Back Information from the FTB Inquiry File "I" Record positions 077-099 must be passed-back to FTB here. If the field is blank, pass-back blanks.
350 1 Blank
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 Match Flag
Each account with a financial institution that is associated with an SSN that matches an SSN included on the FTB Inquiry File should be reported as a separate "B" Record on the financial institution's Match File. An additional match (comparison) of the last name in the financial institution's records for a particular SSN (the Matched Name) and the name on the FTB Inquiry File for that SSN may prevent the financial institution from receiving incorrect levies. Compare the first four characters of the Inquiry File Last Name in positions 021-040 of the "I" Record to the first four characters of the last name in the financial institution's records (the last name of the Matched Name). The first 4 characters of the last name in the financial institution's records should be reported in positions 008-011 of this "B" Record.

Enter "0" if the institution is unable to match the last name.
Enter "1" if the first four letters of the matched last name and that of the Inquiry File last name are the same.
Enter "2" if the first four letters of the matched last name and that of the Inquiry File last name are not the same.
359 1 Trust Fund Indicator Do not enter a blank.
Enter a single digit (0-6) to indicate whether the account registration shows it as a trust or escrow account. Enter a zero (0) if the account is not registered as a trust or escrow. For closed accounts, enter "0" (zero) and enter "6" if the information is not available.

0 = Not a Trust Account
1 = UTMA/UGMA Account
2 = IOLTA Account
3 = Mortgage Escrow Account
4 = Security Deposits (incl. Real Estate)
5 = Other Trust/Escrow
6 = Information Not Available
361 1 Account Balance Indicator
Enter "0" if the account balance to be entered in positions 351-357 has not been provided.
Enter "1" if an average balance is reported.
Enter "2" if a current balance (as of the day the report is created) is provided.
363-370 8 Date of Birth
Enter the date of birth of the matched account owner whose SSN is entered in positions 015-023, if known. Report the date in CCYYMMDD format (i.e., August 1, 1970 = 19700801). If not available, enter blanks.
371-380 10 State Pass-Back Information (Required)
The State Pass-Back Information from the FTB Inquiry File "I" Record positions 011-020 must be passed-back to FTB here.
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 Account
05 = Term Deposit Certificate
11 = Money Market Account
12 = IRA/Keogh Account
14 = ERISA Plan Accounts
16 = Cash Balances
17 = Compound Account
18 = Other
383-397 15 Case Pass-Back Information (Required)
The Case Pass-Back field from the FTB Inquiry File must be returned along with the account information. Enter the information from positions 057-071 of the "I " Record. If the FTB file includes multiple records matching the account, submit the account information once for each time that the individual SSN appears on the FTB file. If the field is blank on the Inquiry File, pass-back blanks.
398-400 3 Blanks
401 1 Payee Indicator
The "Matched" account owner is the person whose SSN is entered in positions 015-023 and whose name is entered in positions 162-201 of this "B" Record.

Enter "0" if the "Matched" account owner is the sole owner of the account.
Enter "1" if the "Matched" account owner is a secondary owner of the account.
Enter "2" if the "Matched" account owner is the primary owner, and there is one or more secondary owner(s) of the same account.
402-410 9 Primary SSN
If the Matched SSN in positions 015-023 belongs to the Primary Owner of the account, enter blanks in this field. If the Matched SSN in positions 015-023 belongs to a Secondary Owner of the account, enter the Primary Accountholder's SSN here, and enter a "1" in position 401 of this "B" Record.
411-419 9 2nd Payee SSN
If the Matched SSN in positions 015-023 belongs to the Primary Owner of the account, and there is one or more Secondary Owner(s), enter the SSN of the Secondary Accountholder whose name is entered in positions 202-241 of this "B" Record. If there are more than two owners of an account, the Secondary Accountholder would be any of the owners other than the Primary Owner. Also enter "2" in position 401 of this "B" Record.
If the SSN of the Secondary Accountholder is not known or if the Matched SSN in positions 015-023 belongs to a sole owner of an account, enter blanks.
420 1 Blank