ACH Credit Specifications

NACHA Requirements

Your financial institution needs the following information to correctly report an ACH credit payment. The guidelines provided here are based on formats approved by the National Automatic Clearing House Association (NACHA). For more specific information on NACHA formats, specifications, and definitions, please refer to the NACHA rule book. You can obtain a copy through NACHA, by calling 703-561-1100, or visiting the NACHA website.

Corporate Credit or Debit Plus Tax Payment

You must transmit ACH credit payments using the NACHA approved Corporate Credit or Debit Plus Tax Payment format (CCD+/TXP). Using any other format will cause your payment to reject.

NACHA Record Formats

Your entries for CCD+/TXP transmittals must be reported in the following order:

  • File Header Record
    • Company/Batch Header Record
    • Entry Detail Record
      • TXP Addenda Record (carries an 80-character free-form field)
    • Company/Batch Control Record
  • File Control Record

Record Formats

Information Needed for Record 6 (Entry Detail):

  • Field 3
    Receiving DFI Identification. This is the routing number for the Board of Equalization’s bank.
  • Field 4
    Check Digit. This is the final character of a routing number that is used to validate a specific routing number.
  • Field 5
    DFI Account Number. This is the bank account number associated with the program you are paying. Sales and use tax accounts and special taxes accounts each have a different bank account number. You will be provided the bank account number associated with your account.
  • Field 7
    Individual Identification Number. This is the taxpayer’s /feepayer’s account number as assigned by the BOE. Include only the numbers in the BOE account number. Do not include the alpha characters or the hyphen that are part of the entire BOE account number.
  • Field 8
    Individual Name. This is the individual or business name that appears on the BOE account.

Information Needed for Record 7 (TXP Addenda Convention):

The information listed below is entered into the "free form" area of the addenda record (positions 4-83).

The information must be entered exactly as shown below. All fields are mandatory, except for Field 10, Verification #. All fields must be separated by an asterisk (*). The last field entry must be terminated by a back slash (\).

TXP Field # Field Name Requirement Data Field Type Element Length Contents
Segment Identifier
Separator
TXP
*
1 Taxpayer Identification #
Separator
M N 8-9 XXXXXXXXX
*
2 Tax Type Code
Separator
M N 5 XXXXX
*
3 Tax Period End Date
Separator
M N 6 YYMMDD
*
4 Amount Type
Separator
M A 1 T
*
5 Amount
Separator
M N2 1-10 $$$$$$$$cc
*
6 Amount Type
Separator
O A 1 P
*
7 Amount
Separator
C N2 1-10 $$$$$$$$cc
*
8 Amount Type
Separator
O A 1 I
*
9 Amount
Separator
C N2 1-10 $$$$$$$$cc
*
10 Verification #
Segment Terminator
O AN 6 XXXXXX
\

The transaction will not post to your account correctly if:

  • Alpha characters are entered in Field 1
  • Tax type code is missing in Field 2
  • Amount type code is missing from Fields 4, 6 or 8
  • If use the wrong bank account number for the type of account you are paying

Record 7 — Field Entry Definitions

Segment Identifier This identifies the transfer as a tax payment. It must always be coded as “TXP”.
Separator Identifier The separator or data element separator is used to separate fields (date elements) within a segment. Use an asterisk (*) as the separator.
Field 1 Taxpayer Account Number.This data element is the assigned 7-9 digit Board of Equalization (BOE) account. Do not include the alpha characters or hyphens that appear in the account numbers. Example: for seller’s permit number SR KH 012-345678, you would enter only 012345678.
Field 2 Tax Type Code. The tax type code is used to identify the type of tax or fee payment being made. Using the correct tax type for your specific BOE account will ensure error free application of your tax or fee payment.

For Sales and Use Tax:
04101 First Prepayment
04102 Second Prepayment
04100 Return Payment
05600 Prepayment of Sales Tax on Fuel Distributions

For Special Taxes and Fees:
09001 First Prepayment
09002 Second Prepayment
09000 Tax/Fee Return Payment
09003 Accounts Receivable Payment
Field 3 Tax Period End Date. This date represents the last day of the tax reporting period (not the due date) and must be reported in YYMMDD format. Example: December 31, 2008, would be reported as 081231.
Field 4 Amount Type. The amount type code identifies what type of amount follows. This data element must always be coded as “T” to indicate tax amount.
Field 5 Amount.Enter tax amount here (do not include interest and penalty payments). In the event no tax amount is due, enter zero to comply with the filing requirements. The amount must always indicate cents; however, do not include decimal point.
Example: $58,485.00 would be entered as 5848500, zero dollars as 000.
Field 6 Amount Type.The amount type code identifies what type of amount follows.  This data element must always be coded as “P” to indicate penalty amount.
Field 7 Amount.Enter penalty payment amount here. In the event no penalty amount is due, enter zero to comply with the filing requirements. The amount must always indicate cents; however, do not include decimal point.
Example: $5,848.50 would be entered as 584850, zero dollars as 000.
Field 8 Amount Type.The amount type code identifies what type of amount follows. This data element must always be coded as “I” to indicate interest amount.
Field 9 Amount. Enter interest payment amount here. In the event no interest amount is due, enter zero to comply with the filing requirements. The amount must always indicate cents; however, do not include decimal point.
Example: $584.85 would be entered as 58485, zero dollars as 000.
Field 10   Taxpayer Verification. This field is optional. It is used to verify the taxpayer’s identity. If used, the first six characters of the company name should be entered.
Segment Terminator The segment terminator identifies the end of the free form portion of the addenda record and must always be coded as a \.
Example: TXP*012345678*04100*081231*T*5848500*P*584850*I*58485\.
Note:

If you have no penalty and interest to report, you may end the record after the tax field (Field 5) with a back slash.