Action Transmittal AT-94-05 - Part 6
Child Support Collection by IRS through offsetting Federal Income Tax
Refunds
ACTION TRANSMITTAL
AUGUST 23, 1994
OCSE-AT-9405
EXHIBITS
EXHIBIT A: Transmittal Certification.....................37
EXHIBIT B: Submission Tape and Data Specifications.......39
EXHIBIT C: Pre-Offset Notice.............................43
EXHIBIT D: Pre-Offset Notice Local Contact Phone/
Address Tape Specifications...................44
EXHIBIT E: Request for Update of Transmittal.............47
EXHIBIT F: IRS Offset Notice.............................48
EXHIBIT F1: IRS Offset Notice - Short Form................49
EXHIBIT G: Statement of Service Fee......................50
EXHIBIT H: Initial Submission Edit/Validation Tape
Specification.................................51
EXHIBIT I: Update Edit Validation Tape Specification.....53
EXHIBIT J: Certification Tape Specification..............55
EXHIBIT K: Unaccountable Tape Specification..............56
EXHIBIT L: Combined Address/collection Tape
Specification ................................58
EXHIBIT M: Federal Tax Offset Phone Contact Form.........60
EXHIBIT N: Update Record Specifications..................61
EXHIBIT 0: Sample Coding for Last Names..................63
EXHIBIT P: IRS Addresses for Final Submittal Use
Tape Specifications...........................64
EXHIBIT Q: Negative Adjustment Billings..................66
EXHIBIT R: Notification of Issuance of Pre-Offset, Offset
Notice and Final Case Submittal...............67
EXHIBIT S: Contact Point for OCSE Issued
Pre-Offset Notice ............................68
EXHIBIT T: Non-AFDC Federal Tax Refund Offset
Information Form .............................69
EXHIBIT U: Child Support Enforcement Transmittal .......70
EXHIBIT V: Update Request Form...........................72
EXHIBIT W: Offset Notice Address or Phone Number Change..73
EXHIBIT X: Certification of local/State address/phone....74
EXHIBIT Y: FIPS PUB 6-3..................................75
EXHIBIT Z: Procedure For Use of Personal Computers.......76
EXHIBIT AA: Notice of Intention for Pre-Offset Notice.....78
EXHIBIT BB: Electric Fund Transfer Form ..................79
EXHIBIT CC: Magnetic Tape Data Transfer ..................81
EXHIBIT DD: FORM 8379 - INJURED SPOUSE CLAIM..............86
EXHIBIT A
TRANSMITTAL CERTIFICATION DATE
TO: OFFICE OF CHILD SUPPORT ENFORCEMENT
DEPARTMENT OF HEALTH AND HUMAN SERVICES
370 L'Enfant Promenade, S.W.
Washington, D.C. 20447
FROM: State IV-D Director Name, title and jurisdiction
SUBJECT: Request for Collection of Delinquent Child and
Spousal Support by the Internal Revenue Service
through the Federal Tax Refund offset process.
I certify that every request for collection included with this
transmittal meets the following requirements.
1. (A) The amount of the delinquency under a court or
administrative order for child and spousal support is not
less than $150.00 has been or will be delinquent for 3
months or longer as of January 1, and has been assigned to
the State pursuant to section 402(a)(26) or 471(a)(17) of
the Social Security Act.
(B) The amount of the delinquency under a court or
administrative order for child support is not less than
$500.00, and the State is enforcing the order under section
454(6) of the Act.
2. This agency has verified the accuracy of the arrears, has a copy
of the order and any modifications, has a copy of the payment
record or an affidavit signed by the custodial parent attesting
to the amount of support owed and has, in non-AFDC cases, the
custodial parent's current address.
3. The requests are in the form and contain all the necessary
information required by the Internal Revenue Service and the
Office of Child Support Enforcement and this information is true
and correct.
4. This agency will mail pre-offset notices to the absent parents.
YES NO
5. This agency certifies that the pre-offset notice issued to the
absent parent meets the requirements set forth in regulations.
6. This Agency certifies that the address/phone information
provided for the IRS offset notice has been verified.
Total number of AFDC requests Non-AFDC request
Total amount of AFDC arrearages Non-AFDC arrearages
Total number of magnetic reels
(The following is needed for each tape reel submitted for this
certification)
IBM Standard Label Tape/Cartridge( ) NON Label Tape/Cartridge( )
Tape # # of Records Total
Dollars
Signature of IV-D Director___________________________
Agency Contact
Phone Number
EXHIBIT B
Page 1 of 4
Submission/Test Tape and Data Specifications
STATES SUBMIT TO OCSE
Tape Submission Requirements
All magnetic tapes submitted by States to OCSE for certification to
IRS for the Tax Refund Offset process must conform to the following
specifications:
1. Media Tape Cartridge
2. Configuration 18 Tracks
3. Recording Density 38,000 BPI
4. Labels IBM Standard Label
5. Record Size(LRECL) 80 characters (fixed)
6. Block Size 8,000
7. Data Code EBCDIC
OR
1. Media Heavy duty MYLAR
magnetic tape
2. Configuration IBM 9-track odd parity
3. Recording Density 6250 BPI
4. Labels IBM Standard Label
5. Record Size(LRECL) 80 characters (fixed)
6. Block size 8,000
7. Data Code EBCDIC
Note 1: If you are unable to create an IBM standard label tape or
cartridge, we will accept NON Label tape or cartridge.
2: Block size can be multiple of LRECL but may not exceed
32,000.
3: No data compression on cartridges.
4: Dataset name = PTAX.CLIENT.SUBMITTAL.XX.DMMYY
Where:
PTAX.CLIENT.SUBMITAL = Constant
XX = State Abbreviation Code
D = Constant
MMYY = 2-Digit Month And Year
EXHIBIT B
Page 2 of 4
Data Requirements
The minimum data elements which are required in order to match a tax
return with a certification record are:
o Social Security Number
o Local Code (Required if State uses local address
information for offset notice)
o Absent parent name
o Arrearage amount
o State abbreviation
o Case type indicator
In addition to the above requirements, the following data elements
are optional for accounting and special processing:
o Local Code (If State address is used)
o Case-number
Input Data Record Specifications
All data records are required to be in the following format.
(Records that deviate from the specified layout will NOT be
forwarded to IRS).
Field Name Position Type Criteria
Submitting 1-2 Alpha Must be valid FIPS 2
State character alpha
abbreviation for the State which initially submits the case for
offset; must be constant throughout the file. Required. (See Exhibit
Y - FIPS Pub 6-3)
Local Code 3-5 Numeric When used it must be
three digit numeric
local code. FIPS code
is suggested (See
Exhibit Y - FIPS Pub
6-3).
SSN 6-14 Numeric Must be valid Social
Security number. Required.
EXHIBIT B
Page 3 of 4
Case Number 15-29 Alphanumeric Optional field for State
use only; blanks
acceptable.
Last Name 3O-49 Alpha Must not be all blanks;
start name in column 3O,
must be uppercase. No
imbedded blanks or
apostrophes.
Required. (See Exhibit
O for samples of proper
coding of last names.)
First Name 5O-64 Alpha Must not be all blanks,
start name in column 5O.
Imbedded blanks
acceptable. Required.
Amount Owed 65-72 Numeric Whole dollar amounts
only. No decimal
points, dollar
signs, commas or
plus/minus signs. Amount must be at least $15O for
AFDC/foster care. Amount must be at least $500 for Non-AFDC. Right
justify and zero fill (Example: $1500.00=00001500).
Required.
Filler 73 Alphanumeric Must be Blank
EXHIBIT B
Page 4 of 4
Field Name Position Type Criteria
Case Type
Indicator 74 Alpha A=AFDC/foster care,
N=Non-AFDC. Required.
Filler 75-80 Alphanumeric Must be Blank
Shipping and Handling
Each State will provide input on magnetic tape/cartridge in the
format described above to the following address:
Special Collections Unit
Office of Child Support Enforcement
Department of Health and Human Services
370 L'Enfant Promenade S.W.
Washington. D.C. 20447
Attention: Tax Refund Offset - Tape Processing "Do Not Open
In Mailroom"
Each carton and tape should be clearly labeled as follows:
State name
Tax Refund Offset Processing - Final Submittals
or
Tax Refund Offset Processing - Test Tape
A transmittal form listing the number of reels in the shipment and
the number of each reel must be sent with each tape/cartridge. The
transmittal should include the point of contact within the submitting
agency, including telephone number. Without these transmittals, the
possibility of OCSE processing incorrect data is greatly increased.
OCSE will continue keeping tapes received from States and recycling
them for reuse. Likewise, States should keep tapes received from
OCSE for use in submitting updates and other required tapes.
However, OCSE requests that for those States who receive a cartridge,
that they return it to OCSE for recycling. Please note, that in
order to insure that Internal Revenue Service Security Guidelines are
followed, all States will be required to degauss tapes received from
the Special Collections Unit after processing is completed.
EXHIBIT D
Page 1 of 3
PRE-OFFSET AND OFFSET NOTICE LOCAL CONTACT
PHONE/ADDRESS TAPE SPECIFICATIONS
STATE SUBMITS TO OCSE
FILE CHARACTERISTICS
Configuration 18 Tracks Tape Cartridge
Character Code EBCDIC
Density 38,000 BPI
Labels IBM Standard Label
Record Size(LRECL) 220 characters
Block Size 8,800
OR
Configuration Heavy duty MYLAR magnetic tape
Character Code EBCDIC
Density 6250 BPI
Labels IBM Standard Label
Record Size(LRECL) 220 characters
Block Size 8,800
Note 1: If you are unable to create an IBM standard label tape or
cartridge, we will accept NON Label tape or cartridge.
2: Block size can be multiple of LRECL but may not exceed
32,000.
3: No data compression on cartridges.
4: Dataset name = PTAX.CLIENT.CONTACT.XX.DMMYY
Where:
PTAX.CLIENT.CONTACT = Constant
XX = State Abbreviation Code
D = Constant
MMYY = 2-Digit Month And Year
RECORD SPECIFICATIONS
Field Name Position Length Criteria
State Code 1 2 Must be valid 2
character
alpha State Code. (See
EXHIBIT Y - FIPS PUB 6-3).
Local Code 3 3 Must be 3 digit Local
Code which will also be
used in individual
EXHIBIT D
Page 2 of 3
RECORD SPECIFICATIONS
Field Name Position Length Criteria
submission. (FIPS
code is recommended (See
EXHIBIT Y - FIPS PUB 6-3).
Telephone Number 1 6 14 Local number must
contain the area code
and phone number of
Agency contact.
(Example: (301)
555-1212.
Extension 1 20 4
Extension for phone
number 1. (Example:
55555)
Telephone Number 2 24 14 Instate Toll-free or
collect number. Format
example are:
(800) 555-1212.
Toll-free (202) 555-1212 Collect
Extension 2 38 4 Extension for phone
number 2. (Example: 5555)
State Agency Name 42 35 Must contain the
name of the Office.
(Example: Bureau of Child Support Enforcement). A reference to
'Child Support or Family Support' must be included in each address.
Do not use reference to 'IRS' in address. Specific names of contact
persons should not be used. Titles are OK.
EXHIBIT D
Page 3 of 3
RECORD SPECIFICATIONS
Field Name Position Length Criteria
Address Line 1 77 35 Line 1 through Line 4
should contain
Address Line 2 112 35 additional
Address Line 3 147 35 reference Names and
Address Line 4 182 35 address information.
Example: Line 1 through
Line 4,
Line 1 - Federal Tax
Offset
line 2 - State Office
Building
Line 3 - 17223 Tera
Place
Line 4 - Anywhere, MD
20852)
Filler 217 04
EXHIBIT E
(SAMPLE)
REQUEST FOR UPDATE OF TRANSMITTAL
TO: OFFICE OF CHILD SUPPORT ENFORCEMENT
DEPARTMENT OF HEALTH AND HUMAN SERVICES
370 L'Enfant Promenade, S.W.
Washington, D.C. 20447
FROM: Name, title and jurisdiction
(requesting official)
SUBJECT: Request for update of cases from the State's
certified submittal for Federal Tax Refund Offset Program.
I hereby request that the enclosed case requests from the State of
be deleted, modified, or marked as a state payment,
or case transfer for administrative review. All data provided is
indicated according to processing year.
Tape number :
Total number of Deletions, (by processing year) for cases submitted
by
this State:
Total number of Modifications, (by processing year) for cases
submitted by this State:
Total dollar amount of Deletions, (by processing year) for cases
submitted by this State:
Total number of State Payments, (by processing year):
Total dollar amount of State payments, (by processing year):
Total number of cases to be transferred:
Total number of Deletions for cases submitted by another State:
Total number of Modifications for cases submitted by another State:
Total dollar amount of deletions for cases submitted by another
State:
(Signature of Requesting Official)
Agency Contact
Phone Number
EXHIBIT G
DEPARTMENT OF HEALTH AND HUMAN SERVICES
OFFICE OF CHILD SUPPORT ENFORCEMENT
STATEMENT OF SERVICE FEE
*******************************************************************
* NAME OF STATE * PERIOD COVERED *
* * FEBRUARY *
*******************************************************************
* ORGANIZATION PROVIDING SERVICE * KIND OF SERVICE *
* OFFICE OF CHILD SUPPORT ENFORCEMENT * INCOME TAX REFUND OFFSET *
*******************************************************************
* ORGANIZATION *
* *
* *
* *
* *
* *
*******************************************************************
* DESCRIPTION OF SERVICE FEE *
* SEE MONTHLY COLLECTION REPORT: FEB *
* *
* *
* 5 CASES OFFSET $5.79 EACH $28.95 *
* --------- *
* TOTAL DEDUCTED FROM COLLECTIONS $28.95 *
* *
* *
*******************************************************************
* PLEASE NOTE: IF YOU HAVE ANY QUESTIONS REGARDING THIS SERVICE *
* FEE, REFER TO: *
* OFFICE OF CHILD SUPPORT ENFORCEMENT *
* 370 L'Enfant Promenade, S.W. *
* WASHINGTON, D.C. 20447 *
* ATTN: SPECIAL COLLECTIONS UNIT *
* (202) 401-9389 *
*******************************************************************
* STATEMENT PREPARED: FEBRUARY 25, 1992 *
* *
* *
* PLEASE KEEP A COPY OF THIS STATEMENT FOR YOUR RECORDS *
* *
*******************************************************************
*THIS AMOUNT SUBJECT TO CHANGE FOR THE 1992 P.Y.
EXHIBIT H
Page 1 of 2
INITIAL SUBMISSION/TEST TAPE EDIT/VALIDATION TAPE SPECIFICATIONS
OCSE RETURNS TO STATES
File Characteristics
1. Configuration 18 Track Tape
Cartridge
2. Character Code EBCDIC
3. Recording density 38,000 BPI
4. Label IBM Standard Label
S. Record Size (LRECL) 108
6. Block Size 8,640
OR
1. Configuration Heavy duty MYLAR
magnetic tape. IBM 9-track odd parity
2. Character Code EBCDIC
3. Recording density 6250 BPI
4. Label IBM Standard
Label
5. Record Size(LRECL) 108
6. Block Size 8,640
Note 1: If you are unable to accept an IBM standard label tape or
cartridge, we can create NON Label tape or cartridge for you.
3: Dataset name = PTAX.HDQTRS.EDIT.XX.DMMYY
Where:
PTAX.HDQTRS.EDIT = Constant
XX = State Abbreviation
Code
D = Constant
MMYY = 2-Digit Month And
Year
EXHIBIT H
Page 2 of 2
Record Specifications
FIELD NAME POSITION TYPE
STATE ABBREVIATION 1-2 Alpha
LOCAL CODE 3-5 Alphanumeric
SSN 6-14 Alphanumeric
CASE NUMBER 15-29 Alphanumeric
LAST NAME 30-49 Alphanumeric
FIRST NAME 50-64 Alphanumeric
ARREARAGE 65-75 Numeric S9(9)V99
TRANSACTION CODE 76-77 Alphanumeric
TRANSACTION CODE 78-79 AlPhanumeric
TRANSACTION CODE 80-81 Alphanumeric
TRANSACTION CODE 82-83 Alphanumeric
CASE TYPE INDICATOR 84 A=AFDC and foster care,
N=Non-AFDC
FILLER 85-108 Alphanumeric
TRANSACTION
CODES TRANSLATIONS
(up to four)
01 State code invalid
02 SSN invalid
03 Last name invalid or blank
04 First name blank
05 Amounts invalid or less than $150.00 for AFDC and
foster care and less than $500.00 for Non-AFDC
06 Duplicate Record
07 Invalid type code (must not be 'D' or 'M' or 'S' or
'T')
08 Amount greater than $50,000 (warning only)
09 Invalid Case Type Indicator (must be 'A' or 'N')
EXHIBIT I
Page 1 of
2
Update EDIT/VALIDATION TAPE SPECIFICATIONS
OCSE RETURNS TO STATES
File Characteristics
1. Configuration 18 Track Tape
Cartridge
2. Character Code EBCDIC
3. Recording density 38,000 BPI
4. Label IBM Standard Label
5. Record Size (LRECL) 108
6. Block Size 8,640
OR
1. Configuration IBM 9-track odd
parity
heavy duty MYLAR magnetic tape
2. Character Code EBCDIC
3. Recording density 6250 BPI
4. Label IBM Standard Label
5. Record Size(LRECL) 108
6. Block Size 8,640
Note 1: If you are unable to accept an IBM standard label tape or
cartridge, we can create NON Label tape or cartridge for you.
3: Dataset name = PTAX.HDQTRS.EDTUPD.XX.DMMDDYY
Where:
PTAX.HDQTRS.EDTUPD = Constant
XX = State Abbreviation Code
D = Constant
MMDDYY = 2-Digit Month, Day And
Year
Record Specifications
FIELD NAME POSITION TYPE
STATE ABBREVIATION 1-2 Alphanumeric
LOCAL CODE 3-5 Alphanumeric
SSN 6-14 Alphanumeric
CASE NUMBER 15-29 Alphanumeric
LAST NAME 30-49 Alphanumeric
FIRST NAME 50-64 Alphanumeric
ARREARAGE 65-75 Numeric 9(9)V99**
TRANSACTION CODE 76-77 Alphanumeric
TRANSACTION CODE 78-79 Alphanumeric
TRANSACTION CODE 80-81 Alphanumeric
TRANSACTION CODE 82-83 Alphanumeric
TRANSACTION TYPE* 84 Alphanumeric
COLLECTION INDICATOR*** 85 Alphanumeric 'Y'or'N'
EXHIBIT I
Page 2 of 2
Record Specifications
FIELD NAME POSITION TYPE
CASE TYPE INDICATOR 86 A=AFDC and foster
care
N=Non-AFDC
TRANSFER STATE 87-88 Alpha
LOCAL CODE OF TRANSFER STATE 89-91 Alphanumeric
FILLER 92-101 Alphanumeric
PROCESSING YEAR 102-103 Alphanumeric
FILLER 104-108 Alphanumeric
*(D=delete; M=mod; S=State payment; T=Transfer for Administrative
Review, L=Change in local code by submitting State)
** Arrearage amount returned will be unsigned.
***Warning: A previous collection affects this update.
TRANSACTION
CODES TRANSLATIONS
(up to four)
01 State Code invalid (Submitting State)
02 SSN invalid
03 Last name invalid or blank
04 First name blank
05 Amount invalid
06 Duplicate
07 Invalid type code (must be 'D' or 'M' or 'S' or
'T')
09 Invalid case type indicator (must be 'A' or 'N')
10 Amount equals arrearage
11 Amount increases arrearage
12 SSN not on Master file
13 SSN not on Master for this state
14 Name does not agree
15 Deleted from Master File
16 Amount changed on Master File
17 No Record of offset
22 Transfer Accepted
23 Invalid transfer State code
24 No transfer reported by submitting State
25 Incorrect case type
26 Incorrect processing year
28 State payment accepted
29 Local Code is blank (for type code 'L')
30 Submitting State's Local Code Changed on Master
EXHIBIT J
CERTIFICATION TAPE SPECIFICATION
OCSE RETURNS TO STATES
1. Configuration 18 Track Tape
Cartridge
2. Character Code EBCDIC
3. Recording density 38,000 BPI
4. Label IBM Standard Label
5. Record Size (LRECL) 108
6. Block Size 10,800
OR
1. Configuration IBM 9-track odd
parity
heavy duty MYLAR
magnetic tape
2. Character Code EBCDIC
3. Recording density 6250 BPI
4. Label IBM Standard Label
5. Record Size(LRECL) 108
6. Block Size 10,800
Note 1: If you are unable to accept an IBM standard label tape or
cartridge, we can create NON Label tape or cartridge for you.
3: Dataset name = PTAX.HDQTRS.CERTIFY.XX.DMMYY
Where:
PTAX.HDQTRS.CERTIFY = Constant
XX = State Abbreviation Code
D = Constant
MMYY = 2-Digit Month And Year
Record Specifications
FIELD NAME POSITION TYPE
STATE ABBREVIATION 1-2 Alpha
LOCAL CODE 3-5 Alphanumeric
SSN 6-14 Alphanumeric
CASE NUMBER 15-29 Alphanumeric
LAST NAME 30-49 Alphanumeric
FIRST NAME 50-64 Alphanumeric
ARREARAGE 65-75 Numeric S9(9)V99
PRIORITY 76-77 Numeric
CASE TYPE INDICATOR 78 A=AFDC and foster care,
N=Non-AFDC
TRANSFER STATE 79-80 Alphanumeric
LOCAL CODE OF
TRANSFER STATE 81-83 Alphanumeric
FILLER 84-108 Alphanumeric
EXHIBIT K
Page 1 of 2
UNACCOUNTABLE TAPE SPECIFICATIONS
OCSE RETURNS TO STATES
File Characteristics
1. Configuration 18 Track Tape
Cartridge
2. Character Code EBCDIC
3. Recording density 38,000 BPI
4. Label IBM Standard Label
5. Record Size (LRECL) 108
6. Block Size 8,640
OR
1. Configuration IBM 9-track odd
parity
heavy duty MYLAR magnetic tape
2. Character Code EBCDIC
3. Recording density 6250 BPI
4. Label IBM Standard Label
5. Record Size (LRECL) 108
6. Block Size 8,640
Note 1: If you are unable to accept an IBM standard label tape or
cartridge, we can create NON Label tape or cartridge for you.
3: Dataset name = PTAX.HDQTRS.UNAC.XX.DMMYY
Where:
PTAX.HDQTRS.UNAC = Constant
XX = State Abbreviation Code
D = Constant
MMYY = 2-Digit Month And Year
Record Specifications
FIELD NAME POSITION TYPE
STATE ABBREVIATION 1-2 Alpha
LOCAL CODE 3-5 Alphanumeric
SSN 6-14 Alphanumeric
CASE NUMBER 15-29 Alphanumeric
LAST NAME 30-49 Alphanumeric
FIRST NAME 50-64 Alphanumeric
ARREARAGE 65-75 Numeric S9(9)V99
ERROR CODE 76-77 Alphanumeric
NAME CONTROL* 78-81 Alphanumeric
CASE TYPE INDICATOR 82 A=AFDC and foster care,
N=Non-AFDC
TRANSFER STATE 83-84 Alphanumeric
LOCAL CODE OF
TRANSFER STATE 85-87 Numeric
CORRECTED SSN 88-96 If error code is 31, this field
contains the corrected SSN. For
EXHIBIT K
Page 2 of 2
FIELD NAME POSITION TYPE
error code 18, 19 and 21, this
will be filled with blanks.
FILLER 97-108 Alphanumeric
ERROR CODE TRANSLATION
18 - SSN not on the IRS Taxpayer Master File.
19 - The first four characters of the last name do not match the IRS
master file for this SSN.
20 - Invalid combination of name and SSN**.
21 - Record Not Available (Test Tape Only)
31 - SSN did not verify; However a corrected SSN was located by SSA.
*The first four characters of the name as reported by IRS.
**This code also incorporates SSN's placed in the invalid segment of
the IRS file for reasons such as the account is being reviewed by
IRS, the taxpayer has filed bankruptcy, or other reasons which IRS
will not disclose due to taxpayer confidentiality. If the State is
confident that the correct name and SSN are being used, we encourage
you to resubmit the case again next year. Each of the cases that
fall into category 20 will be sent through the Social Security
Administration's Enumeration Verification System for verification and
possible correction. If an SSN is corrected it will no longer be a
Code 20, but will become a Code 31 so that it may be corrected and
resubmitted at a later time.
EXHIBIT L
Page 1 of 2
MONTHLY COLLECTION/ADDRESS REPORT TAPE SPECIFICATIONS
OCSE RETURNS TO STATES
File Characteristics
1. Configuration 18 Track Tape Cartridge
2. Character Code EBCDIC
3. Recording Density 38,000 BPI
4. Label IBM Standard Labels
5. Record Size 220
6. Block Size 22,000
Note 1: If you are unable to accept an IBM Standard Label Tape
Cartridge or round tape, we can create NON Label cartridge or tape
for you.
2: Data set Name = PTAX.HDQTRS.COLL.XX.DMMYY
Where:
PTAX.HDQTRS.COLL = Constant
XX = State Abbreviation Code
D = Constant
MMYY = 2-Digit Month and 2-Digit year
Record Specifications
FIELD NAME POSITION TYPE
State Code 1 - 2 Submitting State Abbreviation
Local Code 3 - 5 Three Digit Numeric Code
Soc Sec Num 6 - 14 9 digit Social Security
Number
Case Number 15 - 29 Case Identification Number
Last Name 30 - 49 Absent Parent's Last Name
First Name 50 - 64 Absent Parent's First Name
Arrearage 65 - 75 Arrearage Amount is in
dollars and cents (2 decimal places)
Collection Amount 76 - 86 Offset Amount is in dollars
and
cents (2 decimal places)
Adjustment Amount 87 - 97 Amt IRS refunded to taxpayer
(reported as positive)
Adjustment Year 98 - 99 Year of original offset
Tax Period For Offset 100 - 101 Two digit tax year
Return Indicator 102 - 102 Y = Joint return N = No
Case Type 103 - 103 A = AFDC and foster care
N = Non-AFDC
Transfer State 104 - 105 State conducting
administrative review
Transfer local Code 106 - 108 Local code of transfer state
EXHIBIT L
Page 2 OF 2
FIELD NAME POSITION TYPE
Names ** 109 - 143 Names of absent parent as it
is reported by IRS
Street Address ** 144 - 178 Current mailing address
City and State ** 179 - 203 City and State of residence
Zip Code ** 204 - 208 Zip Code
Filler 209 - 220 Spaces
**These fields will be blank filled for adjustment records.
(Collection Amount = 0)
STATE TOTAL RECORD SPECIFICATION
(Last Record on File)
FIELD NAME POSITION Descriptions
State Code 1 - 2 Submitting state
abbreviation
Filler 3 - 5 Blanks
Total 6 - 14 Contains *TOTAL*
Filler 15 - 34 Blanks
Adjustment Count 35 - 49 Number of adjustments
Collection Count 50 - 64 Number of collections
Arrearage Amount 65 - 75 Total arrearage amount on
offsetted cases
(dollars and cents)
Collection Amount 76 - 86 Total collection amount
(dollars and cents)
Adjustment Amount 87 - 97 Total adjustment amount
(dollars and cents)
Net Amount 98 - 108 Net Amt = Coll Amt - Adj
Amt
(dollars and cents)
Filler 109 - 220 Blanks
EXHIBIT M
FEDERAL TAX OFFSET CONTACT FORM
PLEASE RETURN BY AUGUST 26, 1994 TO:
SPECIAL COLLECTIONS UNIT
OFFICE OF CHILD SUPPORT ENFORCEMENT
370 L'ENFANT PROMENADE, S.W.
WASHINGTON, DC 20447
BELOW PLEASE LIST THOSE INDIVIDUALS WHO WE MAY CONTACT IN THE TAX
OFFSET UNIT AT YOUR STATE:
CONTACT NAME:______________________________________
______________________________________
_____________________________________
PHONE NUMBERS:_____________________________________
_____________________________________
____________________________________
ANY ADDITIONAL NOTES CONCERNING YOUR UNIT:
EXHIBIT N Page 1 of 2
UPDATE SPECIFICATIONS
STATE SUBMITS TO OCSE
Tape Submission Requirements
All magnetic tapes submitted by States to OCSE for update to IRS for
the Tax Refund Offset process must conform to the following
specifications:
1. Media Tape Cartridge
2. Configuration 18 Tracks
3. Recording Density 38,000 BPI
4. Labels IBM Standard Label
5. Record Size(LRECL) 83 characters (fixed)
6. Block Size 9545
7. Data Code EBCDIC
Note 1: Block Size can be multiple of LRECL but may not exceed
32,000.
2: Dataset Name = PTAX.CLIENT.UPDATE.XX.Dmmddyy
Where:
PTAX.CLIENT.UPDATE = Constant
XX = State Abbreviation code
D = Constant
MMDDYY = 2-Digit month, day and
year
3: No data compression on cartridges.
4: If you are unable to create an IBM standard label tape
cartridge
or round tape, you may submit NON Label cartridge or tape.
Update Record Specifications
All data records are required to be in the following format.
(Records that deviate from the specified layout will NOT be forwarded
to IRS).
Field Name Position Type Criteria
Submitting State 1-2 Alpha Must be valid FIPS 2
character alpha abbreviation
for the State which initially
submits the case for offset;
must be constant throughout
the file. Required. (See
Exhibit Y - FIPS Pub 6-3).
Local Code 3-5 Numeric When used it must be three
digit numeric local code.
FIPS code is suggested (See
Exhibit Y - FIPS Pub 6-3).
SSN 6-14 Numeric Must be valid Social Security
number. Required.
Case Number 15-29 Alpha- Optional field for State use
numeric only; numeric blanks
acceptable.
EXHIBIT N
Page 2 of 2
Field Name Position Type Criteria
Last Name 30-49 Alpha Must not be all blanks; start name
in column 30, must be uppercase.
No imbedded blanks or apostrophes.
Required.
First Name 50-64 Alpha Must not be all blanks, start name
in column 50. Imbedded blanks
acceptable. Required.
Amount Owed 65-72 Numeric Whole dollar amounts only. No
decimal points, dollar signs,
commas or plus/minus signs.
Amount must be at least $150 for
AFDC/foster care. Amount must be
at least $500 for Non-AFDC. Right
justify and zero fill (Example:
1500.00=00001500). Required.
Transaction
Type 73 Alpha D= Delete
M=Modify
S=State Payment
T=Transfer for Administrative
Review to State with the order.
L=Change Submitting State local
code
Case Type
Indicator 74 Alpha A=AFDC/foster care,
N=Non-AFDC. Required.
Transfer
State 75-76 Alpha Must be valid FIPS 2 character
alpha abbreviation; must be
constant throughout the file. (See
Exhibit Y - FIPS Pub 6-3).
Required when State submits
transfer. Required when transfer
State updates a case.
Local Code
for transfer 77-79 Numeric When used it must be three digit
numeric local code. FIPS code is
suggested (See Exhibit Y - FIPS
Pub 6-3).
Filler 80-81 Alpha-
numeric Must be Blank
Processing 82-83 Numeric Year Tax Refund was offset.
Required Year for reporting all
updates from processing year 1984
to present.
* The term "Transfer State" will be used for interstate cases
requiring an administrative review in the State with the order.
When a case is referred for the review to the State with the
order, the submitting State must notify OCSE through the update
process that the case is being transferred. See update section
for specific information.
EXHIBIT O
SAMPLE CODING FOR LAST NAMES
When cases are submitted to the Internal Revenue Service for
processing against the taxpayer master file, a name-control and SSN
are compared to the master file for a match. Records that do not
match exactly to the IRS file will be rejected. To ensure that cases
are able to be processed the following samples demonstrate the proper
manner in which to submit a last name. The last name is coded in
columns 30-49 of the case record. Special attention should be given
to columns 30-33 where the name-control is extracted.
NAME COLS. 30-33
John Brown BROW
John Di Angelo DIAN
John O'Neill ONEI
John En, Sr. EN
Abdullah Allar-Sid ALLA
Guillermo M. Pachelo Livera PACH
Juan de la Rose y Obregon DELA
Jose Alvarado Nogales ALVA
Elena Torres vda de Conto CONT
Maria Riveria de Cruz CRUZ
Elisa de la Rosario-Rodriquez DELA
Monsita Gonzalez De Jesus GONZ
Juan De Jesus DEJE
Jose Del Valle DELV
Juan Rodriquez Santiago RODR
Pedro Torres-Lopez TORR
Pablo Cruz y Gonzalez CRUZ
Juan Lopez Corto LOPE
John A. El-Roy EL-R
EXHIBIT P
ADDRESS TAPE SPECIFICATION FROM OCSE TO STATES
FOR USE BY THOSE STATES ISSUING THEIR OWN PRE-OFFSET NOTICES
OCSE Returns To States
FILE CHARACTERISTICS
CONFIGURATION 18 Tracks Tape Cartridge
CHARACTER CODE EBCDIC
RECORDING DENSITY 38,000 BPI
LABELS IBM Standard Label
RECORD SIZE(LRECL) 324 CHARACTERS
BLOCK SIZE 31,752
Note 1: If you are unable to accept an IBM Standard Label Tape
Cartridge or round tape, we can create NON Label cartridge or tape
for you.
2: Data set Name = PTAX.HDQTRS.ADDR.XX.DMMYY
Where:
PTAX.HDQTRS.ADDR = Constant
XX = State Abbreviation Code
D = Constant
MMYY = 2-Digit Month and year
RECORD FORMAT
FIELD NAME POSITION LENGTH DESCRIPTION
FILLER 1 1 FILLER
STATE CODE 2 2 STATE
ABBREVIATION
CASE TYPE 4 1 A=AFDC,
N=NAFDC
SSN 5 9 SOCIAL
SECURITY
NUMBER
CASE ID 14 15 CASE ID NUMBER
FILLER 29 7 FILLER
LOCAL CODE 36 3 LOCAL CODE
OBLIGOR'S FULL NAME 39 45 FIRST NAME,
LAST NAME
STREET ADDRESS LINE 2 84 45 ADDITIONAL
ADDRESS
INFORMATION IF
OBLIGOR LIVES
IN A FOREIGN
COUNTRY. THIS
DATA ELEMENT
IS BLANK IF
OBLIGOR LIVES
IN U.S.
STREET ADDRESS LINE 1 129 45 STREET ADDRESS
OR P.O. BOX
NUMBER
CITY AND STATE 174 45 CITY AND STATE
ZIP CODE 219 9 ZIP CODE
EXHIBIT P
Page 2 of 2
FILLER 228 36 SPACES
FIRST NAME AS INPUT 264 15 FIRST NAME
SUBMITTED BY
STATE
MIDDLE NAME 279 15 NOT USED,
SPACE FILLED
LAST NAME 294 20 LAST NAME
SUBMITTED BY
STATES
DATE OF ADDRESS 314 4 IRS NO LONGER
PROVIDES THE
DATE. THE
FORMAT IS
YYMM.
FILLER 318 6 SPACES
TYPE OF ADDRESS RETURN 324 1 CONSTANT 'T'
(SAMPLE) EXHIBIT R
Return by August 26
TO : Special Collections Unit
Office of Child Support Enforcement
Department of Health & Human Services
FROM : Name, title and jurisdiction
(State IV-D Director)
SUBJECT : Notification of issuance of pre-offset notice, offset
notice and final case submittal.
This agency will mail pre-offset notices to the absent parent.
* YOU ARE NOT REQUIRED TO SUBMIT EXHIBIT S yes
no
OCSE will mail pre-offset notices to the absent parent.
* YOU MUST SUBMIT EXHIBIT S
yes
no
OCSE will include the statement regarding credit bureau reporting in
the pre-offset notice.
___y
es
n
o
This agency will submit a local address tape for use on the IRS
offset notice. (EITHER WAY, ADDRESS & PHONE MUST BE PROVIDED BELOW)
yes
no
This agency will submit the final case submittals by
Septembe
r 16
November
29
* Those agencies not mailing their pre-offset notices must submit
their final case file by September 16.
STATE ADDRESS FOR IRS OFFSET NOTICE
PLEASE PROVIDE CURRENT ADDRESS AND PHONE NUMBER EVEN IF LOCAL
ADDRESSES ARE USED
Phone Number:
Contact person for further information:
(for OCSE use, not for notice publication)
Phone Number:
(SAMPLE) EXHIBIT S
Return by August 26
CONTACT POINT FOR OCSE ISSUED PRE-OFFSET NOTICE
For those States electing to have OCSE issue their pre-offset
notices, address information is needed in order to successfully issue
the required notice. In addition to the State giving OCSE this
information, we also need to know the format desired by the State for
the addresses used in the pre-offset notice. Essentially the State
has three options: 1) State address as the return address with State
address as contact point; 2) State address as the return address
with a local address as contact point; 3) local address as the
return address with local address as the contact point. Below is a
layout of the form to be used. Please fill in the address locations
with the relevant information. Where local addresses are to be used,
simply write "local address tape" as these addresses are forwarded to
OCSE on tape. Where State addresses are used, please fill in the
correct address to be used and telephone number. Finally IRS needs
confirmation of the official State address to be used on the IRS
offset notice. If local addresses are to be used on the IRS offset
notice, simply write "local address tape". Please provide this in
the space below. This form should be completed and returned to OCSE
by August 26.
RETURN ADDRESS
CONTACT POINT
Phone Number:
*PLEASE NOTE THAT EVEN IF LOCAL ADDRESSES ARE TO BE USED, YOU MUST
PROVIDE THE STATE IV-D ADDRESS AND PHONE NUMBER ON EXHIBIT R.
Contact person for further information:
(for OCSE use, not for notice publication)
Phone Number:
(SAMPLE) EXHIBIT T
Non-AFDC Federal Tax Refund Offset Information Form
Custodial Parent's Name SSN
Address Home Phone
Employer Work Phone
Absent Parent's Full Name SSN
Address Home Phone
Employer Work Phone
Employer's Address
Children's Name (1) DOB
(2) DOB
(3) DOB
(4) DOB
I have received public assistance in the past. YES NO
When? Where?(State)
Date of Support Order
State Issuing Support Order County or Court
Support Amount $ per
Date of last payment
Current Amount of Arrears $ from to
Conditions for Submittal
1) There is a valid court or administrative order for child
support.
2) The absent parent must have a child support arrearage of at
least
$500.00.
3) The absent parent's social security number has been verified.
4) A fee of $25.00 may be charged for each case submitted for
offset.
5) There is no guarantee that monies will be collected on my
behalf.
6) If an offset is made on my behalf, the State has the authority
to hold the refund (if it involves a joint return) six months
before sending the collection to me.
7) If the order for child support was not entered in this State,
the State must have a copy of the order, any modifications, and
a copy of the support payment record or a signed affidavit from
me before the
case can be submitted for offset.
8) I understand that if I have received public assistance in the
past that any child support debt owed to the State may be
satisfied first.
9) I understand that I am personally liable for the return of any
amounts received by me which were paid erroneously, including
any amounts which must be returned due to the filing of an
amended return by the absent parent's spouse.
I swear or affirm that the information provided in this form is true
and correct to the best of my knowledge.
Signature Date
---------------------------------------------------------------------
Witness Date
EXHIBIT W
TO: SPECIAL COLLECTIONS UNIT
OFFICE OF CHILD SUPPORT ENFORCEMENT
DEPARTMENT OF HEALTH AND HUMAN SERVICES
FROM: NAME, TITLE AND JURISDICTION
(STATE IV-D DIRECTOR)
SUBJECT: OFFSET NOTICE ADDRESS OR PHONE NUMBER CHANGE
LOCAL CODE:
ADDRESS CHANGE:
PHONE CHANGE:
CONTACT PERSON IF FURTHER INFORMATION IS NEEDED:
(FOR OCSE USE ONLY)
PHONE NUMBER:
EXHIBIT X
Return by August 26
TO: Special Collections Unit
Office of Child Support Enforcement
370 L'Enfant Promenade, S.W.
Washington, D.C. 20447
FROM: (Name, Title, State)
SUBJECT: CERTIFICATION OF VERIFICATION OF LOCAL/STATE ADDRESSES
AND PHONE NUMBERS TO BE USED ON THE PRE-OFFSET/IRS
OFFSET NOTICE TO TAXPAYERS
I certify that every local address and corresponding phone number has
been verified for accuracy. I certify that these addresses/phone
numbers are correct to be issued on the OCSE issued pre-offset notice
and/or the IRS Offset Notice issued to taxpayers for the 1991
processing year. I also certify that the State address and phone
number listed below is correct to use on the Pre-Offset and/or IRS
Offset Notice in the event that no local address/phone number has
been provided.
PLEASE PRINT CORRECT STATE ADDRESS/PHONE NUMBER BELOW
____________________________________________________
____________________________________________________
____________________________________________________
____________________________________________________
____________________________________________________
PHONE NUMBER _______________________________________
Signature of IV-D Director __________________________________________
_____
EXHIBIT Y
FIPS CODE DIRECTORY
To obtain a listing of the FIPS Code Directory (PUBLICATION - FIPS
PUB 6-4 (8/31/90)), please contact:
Department of Commerce
National Institute of Standards and Technology
Resource Section
Gaithersburg, MD
PHONE: (301) 975-2821
OR
WRITE:
National Technical Information Service
5285 Port Royal Road
Springfield, VA 22161
CURRENT PRICE: $17.00
OR
Refer to Superseded AT-90-06 dated 7/19/90
EXHIBIT Z
Page 1 of 2
PERSONAL COMPUTER - DATA ENTRY FOR STATES
Cases for updates (deletions, modifications, state payments), may be
entered via the PC. The State may submit cases only on a PC or in
conjunction with a tape or cartridge. In order to submit cases via
the PC, the State must have:
o An IBM compatible PC.
o Communications software package SIMPC - distributed by
SIMWARE - this is the software package that OCSE's ACF computer
center will support.
The State must contact the OCSE Special Collections Unit in order to
receive a USER ID and a PASSWORD. Before either will be issued to a
State, OCSE must have received a signed copy of the enclosed "USERS
GUIDE TO GOOD SECURITY PRACTICES". This form may be faxed to the
Special Collections Unit on (202) 401-5553. Please specify your
name, State, and a phone number where you may be contacted and that
you are requesting this ID for TAX OFFSET.
Upon access to the data entry screen the States will need to enter
the following:
TRANSACTION TYPE: (M=MOD D=DEL S=PAYMENT T=TRANSF L=LOCAL)
PROCESSING YEAR: (2 NUMERIC DIGITS)
CERTIFY STATE:
STATE CODE: (STATE ABBREVIATION)
LOCAL CODE: (3 NUMERIC DIGITS)
SOC SEC NO: (9 NUMERIC DIGITS)
CASE TYPE: (MUST BE A=AFDC N=NON-AFDC)
AMOUNT: (EXAMPLE; ENTER 1200 = 1,200)
CASE ID: (OPTIONAL)
OBLIGOR NAME:
LAST NAME: (USE TAB KEY TO MOVE CURSOR)
FIRST NAME:
STATE CONDUCTS ADMINISTRATIVE REVIEW:
TRANSFER STATE:
TRANSFER LOCAL:
Please contact the Special Collections Unit on (202) 401-9389 in
order to answer any questions concerning the use of the personal
computer and the communications software used.
Exhibit CC
1 of 5
MAGNETIC TAPE DATA TRANSFER
In an effort to develop a more efficient means of data transfer,
States may transfer their magnetic tapes via an electronic data
transfer machine. Currently the machines used by OCSE and those
purchased by the States are from the Mitron Systems Corporation and
will therefore be referred to as "Mitrons".
Mitrons are be used only for transmission of update tapes. It is
important that States realize that tape specifications for
transmittal by Mitron are different from those tape that are mailed
to OCSE, and that tapes mailed should remain the same as the format
of previous years.
Data and transmission requirements which will be discussed further in
this text are different than those required for regular tape
processing by OCSE. It is vital for States to realize this
distinction and keep both types of processing separate.
REQUIREMENTS
The following are the requirements for tapes to be sent via the
Mitron:
o IBM Standard Label Format
o nine-track tapes
o density 1600 BPI
o maximum Block Size 9600 Bytes
o minimum of three files:
Header labels
Data
Trailer Labels
o one tape mark following the header labels & preceding the
first data block
o one tape mark following the last data block and preceding
the trailer labels
o two tape marks following the trailer labels
Exhibit CC
2 of 5
All tapes shall contain the following internal labels*:
o one volume label
o two header labels
o two trailer labels
* All labels shall have a record length and block size of 80
bytes
The following standards will be used in creating data in the label
fields
VOLUME LABEL
Label fields Position # of Characters Criteria
Volume Label
Identifier 1-3 Constant "VOL"
Label Number 4 1 Constant "1"
Serial Number 5-10 6 Characters
Security Code 11 1
Blank 12-80 69 Blanks
Exhibit CC
3 of 5
HEADER/TRAILER LABEL 1
# OF
LABEL FIELDS POSITION CHARACTERS DESCRIPTIONS
LABEL IDENTIFIER 1-3 Constant:
Header: "HDR"
Trailer "EOF"
LABEL NUMBER 4 1 Constant "1"
DATA SET IDENTIFIER
PROJECT CODE 5-8 4 Constant "TAXO"
PERIOD 9 1 Constant "."
STATE CODE 10-11 2 Must be valid State
abbreviation
code
PERIOD 12 1 Constant "." DATA SET
NAME 13-19 7 Must be "IWKUPD"
FILLER 20-21 2 Blanks
SERIAL NUMBER 22-27 6 Character number
VOLUME SEQUENCE
NUMBER 28-31 4 Constant "0001"
DATA SET
SEQUENCE NUMBER 32-35 4 Constant "0001"
FILLER 36-42 7 Blanks
CREATION DATE 43-47 5 Year/Julian Date
FILLER 48 1 Blank
EXPIRATION DATE 49-53 5 Year/Julian Date
SECURITY CODE 54 1 Blank (Not used by
OCSE)
BLOCK COUNT 55-60 6 Number of Blocks
FILLER 61-80 0 Blanks
Exhibit CC
4 of 5
HEADER/TRAILER LABEL 2
# OF
LABEL FIELDS POSITION CHARACTERS DESCRIPTIONS
LABEL IDENTIFIER 1-3 3 Constant:
Header:"HDR"
Trailer:"EOF"
LABEL NUMBER 4 1 Constant "2"
RECORD FORMAT 5 1 F" for fixed
length
BLOCK LENGTH 6-10 5 (Block Size)
09545
RECORD LENGTH 11-15 5 (Record Size)
00083
TAPE DENSITY 16 1 "3" = 1600 BPI
DATA SET POSITION 17 1 Blank
FILLER 18-80 63 Blanks
Exhibit CC 5 of 5
When States are able to meet the requirements for transmitting via
the Mitron, they should then contact OCSE. A test will be done with
the State to ensure that all requirements have been met. The State
should contact the Special Collections Unit on (202) 401-9389. The
Special Collections Unit will request the name of a contact person
and a telephone number from the State. The State will then be
contacted by someone from the FSA Federal Systems Division to begin
testing.