Back to Federal guidance
Unemployment debt referrals to Treasury Offset Program
Summary ETA clarified how states should refer delinquent unemployment benefit and tax debts to the Treasury Offset Program. States were told to exclude tax identification numbers from the Debt Account ID field and stop aggregating separate debts; the stated implementation deadlines were in 2020. An attachment supplies Treasury record layouts.
Document
Federal guidance
Agency
U.S. Department of Labor, Employment and Training Administration (ETA)
Document number
UIPL No. 4-20
Date issued
December 16, 2019
Status
Active
ETA’s listing marks this letter Active, and its accessible PDF prints “Rescissions: None” and “Expiration Date: Continuing.” The implementation deadlines in the PDF were in 2020.
Status last verified October 24, 2026
Apply this to your situation
This page explains the general guidance. Ask about your specific situation and see what current federal labor law says, with citations.
About this page: The full text below is the official document from U.S. Department of Labor, Employment and Training Administration (ETA). Ezel adds the plain-English summary and tracks the document's status. The official source linked on this page is authoritative for any reliance.
CLASSIFICATION
EMPLOYMENT AND TRAINING ADMINISTRATION UI
ADVISORY SYSTEM CORRESPONDENCE SYMBOL
U.S. DEPARTMENT OF LABOR OUI/DPM
Washington, D.C. 20210 DATE
December 16, 2019
ADVISORY: UNEMPLOYMENT INSURANCE PROGRAM LETTER NO. 4-20
TO: STATE WORKFORCE AGENCIES
FROM: JOHN PALLASCH /s/
Assistant Secretary
SUBJECT: Treasury Offset Program (TOP) Revised and Clarified Requirements for
Referring Unemployment Compensation (UC) Debts for Recovery through
Federal Tax Refund Offset
1. Purpose. This Unemployment Insurance Program Letter (UIPL) is to inform State
Workforce Agencies (SWAs) that they: (1) must exclude Tax Identification Numbers
(TINs), which include Social Security Numbers (SSNs) and Employer Identification
Numbers (EINs), from the Debt Account Identification (ID) field of the record layout for UC
debts referred to TOP for offset recovery; (2) must follow the provisions of the Social
Security Number Fraud Prevention Act of 2017 (Public Law (P.L.) 115-59) that restricts the
inclusion of TINs on documents Federal departments and agencies send by mail; and (3)
must discontinue aggregating UC debts referred to TOP for offset recovery.
2. Action Requested. SWAs referring certain required delinquent UC debts (benefit
overpayments and UC taxes) to the U.S. Department of the Treasury’s Bureau of the Fiscal
Service (Fiscal Service) for collection: 1) must exclude complete or partial TINs from the
Debt Account ID field of the record layout when new UC debts are referred to TOP by
December 31, 2020; 2) must complete the implementation process to ensure TINs are
excluded in the Debt Account ID field of the record layout for existing UC debts when they
are referred to TOP by December 31, 2020; and 3) must discontinue aggregating UC debts
referred to TOP by August 31, 2020.
3. Summary and Background.
a. Summary – This UIPL advises SWAs of the changes and clarification to the requirements
for referring debts to TOP for offset recovery.
b. Background – The Social Security Number Fraud Prevention Act of 2017, enacted on
September 15, 2017, restricts the inclusion of SSNs on documents Federal departments
and agencies, such as Fiscal Service, send by mail. While the effective date of this
restriction is September 15, 2022, Fiscal Service has set an internal deadline of December
31, 2020, for compliance with the Act. To meet this internal deadline, Fiscal Service is
requiring all Federal and state creditor agencies, including SWAs, to complete the
RESCISSIONS EXPIRATION DATE
None Continuing
process of excluding partial or complete TINs from the structure of the Debt Account ID
field in debts submitted to TOP by December 31, 2020. This requirement applies to
existing debt referrals that remain uncollected and to future referrals made to TOP by
SWAs.
Fiscal Service manages UC debts that are referred to TOP for recovery through the
federal tax refund offset. In addition to identifying debts by a debtor’s TIN, states must
assign a unique Debt Account ID to UC debts that will identify the debt when it is
referred to TOP. In some instances, states have included a debtor’s complete or partial
TIN in the content of the Debt Account ID field of the record layout sent to TOP. Fiscal
Service prints the Debt Account ID on TOP offset notifications and TOP offset warning
letters that are mailed to delinquent debtors whose debts were referred to TOP. The use
of any portion of a debtor’s TIN in the Debt Account ID field, therefore, results in the
inclusion of that TIN in a mailed document, which constitutes a violation of the Social
Security Number Fraud Prevention Act.
In addition to the new requirement to exclude SSNs from the Debt Account ID field,
Fiscal Service is clarifying the prohibition on aggregating debts. Fiscal Service
discovered anomalies within TOP as a result of some Federal and state creditor agencies’
referring separate debts (e.g., debts with different delinquency dates) using revolving
accounts, instead of submitting each separate debt to TOP as a new debt. SWAs must not
aggregate UC debts referred to TOP for offset recovery.
4. Complying with the TOP Referral Requirements.
a. TOP Debt Account Identification Numbers. The Debt Account ID is a unique
identifier for individual and business debts referred to TOP. SWAs designate the
Debt Account ID in record layouts when UC debts are referred to TOP for collection.
Fiscal Service established guidance on the record layout format in Enhanced Record
Layouts Version 3.12.1 with Definitions, Error Codes, and Layout Mapping
(Attachment I). TOP Enhanced Input Record Layouts by Record Type (pages I-7 thru
I-10 of Attachment I) contains fields and instructions on the elements used when
referring debts to TOP. SWAs assign a debt account number in the Debt Account ID
field of TOP Delinquent Debtor Input File Record Layouts by Record Type. The
Debt Account ID is a required field and must be a unique identifier within the
referring creditor agency used to reference the debt and track the status of the debt
account.
Due to the restrictions of the Social Security Number Fraud Prevention Act, Fiscal
Service determined that, prior to the Act’s effective date, it should no longer print
Debt Account ID information that includes complete or partial TINs on TOP offset
notifications and TOP offset warning letters to UC claimants. As such, it is
imperative that SWAs, which presently use complete or partial TINs as part of the
Debt Account ID structure, eliminate the use of complete or partial TINs from such
account numbers, for both previously referred debts with uncollected balances and
debts referred in the future. Additionally, because there are instances where a
2
business established as a sole proprietor may use an SSN as a TIN, SWAs also must
exclude from the Debt Account ID structure both complete and partial TINs from all
employer debts, in addition to individual debts, submitted to TOP.
b. TOP No Longer Accepting Aggregated Debt. Aggregating debts is problematic for
TOP offset recovery, as it invalidates the delinquency date, a critical data element
used by Fiscal Service for administering the TOP process. Therefore, SWAs must
not aggregate UC debts referred to TOP for offset recovery. That is, if a debtor is
being referred for multiple debts from the same Agency Site ID, each debt referred
must be referred with a different Debt Account ID. The Debt Account ID is a unique
identifier used to reference a debt and track the status of the account. Debt Account
IDs are unique to every agency site.
An Agency Site ID identifies each individual agency site and may not necessarily
refer to physical locations. The intended purpose of the Agency Site ID is to separate
collection preferences, debt types, geographical locations, etc. An SWA needs only
one (1) agency site to use the TOP system for delinquent debt collection. By August
31, 2020, SWAs must refer separate debts as new debts with each separate debt
assigned a unique Debt Account ID.
5. Inquiries. State agencies with questions regarding TOP’s requirements should submit them
to [email protected]. Please direct other inquiries to the appropriate ETA
Regional Office.
6. References.
Public Law 115-59, Sept. 15, 2017, Social Security Number Fraud Prevention Act of
2017;
UIPL No. 02-19, Recovery of Certain Unemployment Compensation Debts under the
Treasury Offset Program;
UIPL No. 12-14, Required Use of the Treasury Offset Program to Collect Covered
Unemployment Compensation Debt;
UIPL No. 11-11, The Claims Resolution Act of 2010 (P.L. 111-291) and the Tax Relief,
Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L.111-312)
– Provisions Affecting the Federal-State Unemployment Compensation Program; and
UIPL No. 02-09, Recovery of Unemployment Compensation Debts Due to Fraud from
Federal Income Tax Refunds, and its changes.
7. Attachment.
I. Enhanced Record Layouts Version 3.12 with Definitions, Error Codes, and Layout
Mapping (latest version)
3
Attachment I (official PDF: https://www.dol.gov/sites/dolgov/files/ETA/advisories/UIPL/2019/UIPL_4-20_Attachment_I.pdf)
Enhanced Record Layouts Ver 3.12
with Definitions, Error Codes, and Layout Mapping
Please direct any questions to the phone number listed below.
Updated May 8, 2019
Published by:
Debt Management Services
Bureau of the Fiscal Service
U.S. Department of the Treasury
(202) 874-7081
I-1
TABLE OF CONTENTS
TOP DELINQUENT DEBTOR INPUT FILE RECORD LAYOUTS OVERVIEW......................................... I-3
FIELD DEFINITIONS .......................................................................................................................................... I-5
TOP INPUT RECORD TYPE 1 ............................................................................................................. I-7
TOP INPUT RECORD TYPE 2 ............................................................................................................. I-8
TOP INPUT RECORD TYPE 4 ............................................................................................................. I-9
TOP INPUT RECORD TYPE 6 ........................................................................................................... I-10
TOP INPUT T1 AND CONTROL RECORDS................................................................................................. I-11
TOP OUTPUT RECORD LAYOUT ............................................................................................................. I-12
TOP WEEKLY COLLECTIONS DETAIL RECORD LAYOUT .................................................................. I-13
TOP WEEKLY COLLECTION CONTROL RECORD LAYOUT................................................................ I-15
AGENCY DEBT EXTRACT FILE RECORD LAYOUT .............................................................................. I-16
DEBTOR ADDRESS REQUEST TO IRS DETAIL RECORD LAYOUT ................................................... I-18
DEBTOR ADDRESS REQUEST FROM IRS DETAIL RECORD LAYOUT.............................................. I-19
LOCAL CODE INFORMATION RECORD LAYOUT ................................................................................. I-20
LOCAL CODE INFORMATION RECORD LAYOUT ................................................................................. I-21
TOP ERROR CODES ....................................................................................................................................... I-22
COUNTRY CODES ........................................................................................................................................... I-27
I-2
TOP Delinquent Debtor Input File Record Layouts Overview for Batch
Load/Update/Collections
Creditor Agency Delinquent Debtor records are maintained in the TOP database. The initial batch loading by electronic
transmission of Delinquent Debtor records into TOP is accomplished by using the Fiscal Service-prescribed TOP input Enhanced
Record Layouts. Agencies must also follow the TOP input record layouts when updating, changing, and deleting Delinquent
Debtor records in batch and send the accompanying T1 Record (header) and Control Record (trailer) with the file of records. The
TOP record types include the following:
Record Type 1 - Debtor name, TIN, Debt Account ID, and debt details (this format is used for the Agency Debt Extract File)
Record Type 2 - Debtor address
Record Type 4 - Alias Name (for agency use if the debtor has an alias name)
Record Type 6 - Payment Bypass/Offset (used by preauthorized agencies to bypass certain payments)
T1 Record - a header record that appears before all detail records submitted by the agency
Control Record - a trailer record that appears after all the detail records submitted by the agency
Each input record type 1 through 6 must contain key data including the agency ID, agency site ID, Debt Account ID, action code,
and record type. Record type 1 must also contain the Debtor TIN.
Record Type & Action Code Descriptions
The Action Code describes to TOP the action an agency is requesting for a particular record of debtor data. Action Codes and
their uses include the following:
Record Action Description
Type Code
1 A Add Debt
1 U Update Debt Status, Debtor First Name, Debtor Middle Name, Delinquency
Date, Local contact, Debtor type, Judgement Indicator, Debt Type
1 C Change Agency Site ID, Agency Debt Account ID, Debtor TIN, or Last Name
1 I Increase Debt Balance
1 S Decrease Debt Balance
1 1 Agency Refund
1 R Agency Refund Reversal
1 V Add Joint & Several (J&S) Debt
2 A Add Debtor
2 U Update Debtor Address, Update individual debtor status f or J&S
2 E Detach/Reattach J&S Debtor from one J&S Debt to another J&S Debt
2 V Add Joint & Several Debtor
4 A Add Alias Name
4 U Update Alias Name
6 A Add Payment Bypass
6 U Update/Overlay Payment Bypass
6 D Delete Payment Bypass
6 O Add/Update/Delete Override Information
I-3
T1 and Control Records are required for each file (batch of records) submitted by an agency to TOP. The system will
automatically reject the file if the batch control number is not provided by the submitting agency. The system will also reject the file
if the batch control numbers in the header (T1 record) and trailer (control record) do not match. Agencies submitting files using
CONNECT:Direct will submit a TOP file transmittal sheet (see the TOP Agency Guide) to the DMS/TOP staff prior to sending the
file for processing. This form alerts DMS/TOP the file is being sent to TOP for processing. The batch control number on the T1
Record, Control Record, and TOP file transmittal sheet must be the same for the batch to be processed.
When adding a record, agencies are required to enter data in each field of each input record, except fields that are marked as
optional. Each input record type 1 through 6 must contain position 1 through 36.
Adding Records: When adding records, all fields are mandatory unless stated otherwise in layout. Each input record must
contain positions 1 through 36: Agency ID, Agency Site ID, Debt Account ID, Action,Record Type. All Alpha and Alphanumeric
fields are uppercase.
Updating Records: When updating or changing records, populate positions 1 through 36 and only the specific target update
fields. Fields not eligible for an Action Code will be ignored.
Required Record Type/Action codes for adding Debts:
New Non-Joint & Several Debt 1/A, 2/A
New Joint & Several Debt 1/A, 2/A
Additional Joint & Several Debtor 1/V, 2/V
Record Type 1, action code ‘U’ may be used only to change a field containing information that is not a dollar amount. If a
user attempts to update/change existing information in an amount field in Record Type 1 using action code ‘U’, the update will
ignore any amounts in the dollar amount field and process any other fields possible, subject to the normal edits and error codes.
This edit protects the 'initial delinquent amount' field from being replaced by other amounts.
To adjust an existing dollar amount field in Record Type 1, a user must use action code ‘I’ (to increase the debt amount)
or action code ‘S’ (to decrease or reduce the debt amount by subtracting the amount of the adjustment). The only field
that will be updated using these codes is the amount field, subject to the normal edits and error codes. TOP does not maintain
negative balances.
Agency Submits Existing Debt Balance TOP Will...
Decrease of $100.00 $ 50.00 process and set the balance to zero
Decrease of $100.00 $ 0.00 not process and issue error code 67
Agency Refund or Agency Refund Reversals may require a two step process:
1. Record Type/Action Code 1/1 must be used for Agency Refunds. Record Type/Action Code 1/R must be used for
Agency Refund Reversals.
2. Reporting the Agency Refund or Agency Refund Reversal does NOT adjust the current balance in the debt record. If an
agency requires the current balance to be adjusted, agencies must use action codes I to increase or S to decrease the
current balance. TOP will automatically inactivate debts for current year Agency Refunds. If the agency requires this debt
to be active, then the agency is responsible for reactivating the debt.
Agency Refund and Agency Refund Reversal Codes
Code Agency Refund Year Code Agency Refund Reversal Year
1 2001 and beyond R 2001 and beyond
The rules for inputting data in each field are specified in the notes column on each record type layout. Key abbreviations are:
RJ = Right Justified, LJ = Left Justified
SF = Space Filled, ZF = Zero Filled
AN = Alphanumeric, N = Numeric
I-4
Field Definitions Listed in Alphabetical Order
The following field definitions supplement the information contained in the notes column of the input record layouts:
Agency Name Control: This is an agency-supplied Name Control to facilitate Debt Matching with payments. If applicable it will
be returned on the Collections File.
Alias Agency Name Control: This field is reserved for agency use to submit an Alias Agency Name Control to facilitate Debt
Matching with payments. If applicable it will be this may be returned on the Collections File.
Country Code: This field will be used to enter the two to three digit country code for debtors with a foreign address. If the debtor’s
address is within the United States, this field may be left blank. Use the codes from the list provided at the end of this document.
Date Debt Originally Opened: This is the date the original receivable was established by the agency referring the debt to TOP;
e.g., the date the debtor signed the original document.
Date Delinquency Began: This is the date the debt became delinquent.
Debtor First Name: This field may be used for business debtors if the last name field does not accommodate the entire business
name.
Debt Account ID: This field contains the identification or account number assigned by the Creditor Agency to a debt within the
agency’s internal accounts receivable system. The Debt Account ID is a unique identifier used to reference the debt and track the
status of the account. If a debtor owes more than one debt to an agency, and the debts are managed at the same Site ID using
the same Debtor TIN, then the agency must assign a unique Debt Account ID for each debt owed by that Debtor/TIN at that
particular Site ID. An agency cannot assign the same Debt Account ID for a Debtor/TIN at a given Site ID. The Debt Account ID
must be unique within the Agency ID and the Site ID for all processing.
Debt\Debtor Status:
Active: Active Collections
Inactive: Suspend Collections
Closed: Stop collections
Rescind: Suspend levy (IRS Only)
Archived: Can be remove from TOP
Close action would typically be used when no further collection action is expected against the Debt, Debtor, or both;
for example, when the debt has been paid in full or satisfied or, in the case of J&S debt, when one debtor is
closed/released from further liability.
Inactivate action is intended more so to suspend collection activity, which may later resume by re-Activating the
debt/debtor, pending some outcome or agency review process; for example where the debt in dispute is found to be
valid.
Archive action is used when the debt is no longer collectible and can be removed from TOP
Debt Type: This field identifies a particular debt record by the type of debt owed, and is required when a debt record is added.
The type of debt must be a valid debt type according to the agency’s Agency Profile and as validated by TOP. The debt type(s)
specified in the file of records must match the debt type(s) specified for that agency in its Agency Profile. If the record contains a
debt type that does not exist in the agency's profile, the record will be rejected.
Initial Delinquent Amount: This is the amount of the debt when it first became delinquent, according to the agency when initially
referring the debt to TOP. When adding a debt record to TOP (Action Code A), the initial delinquent amount is established and
stored and cannot be changed in TOP. The initial delinquent amount is also stored as the current balance in TOP. After a debt
has been entered in TOP, the Creditor Agency may adjust the debt balance by entering the amount of the adjustment in this field
using Action Code I to increase the debt balance or Action Code S to decrease the debt balance.
Local Contact Code: This field is used by the Creditor Agency to assign a unique ID to a local contact for a specific site.
Original Amount of Debt: This is the original amount of the receivable when it was established by the Creditor Agency; e.g., the
amount of credit that was extended to a borrower. This information is optional and is intended to serve as a reference point for the
referring Creditor Agency. Once added, this field cannot be updated.
I-5
Payment Type: (OCSE use only) This will be a unique TOP code identifying the type of payment being offset or levied, if
applicable.
Reset: To erase data from a field. A user may enter '!' to restore an existing data field to blank. A user may only use '!' to blank out
a field when using action code U.
Sequence Number: This field identifies an alias record as unique and distinguishable from another alias record. Must be 00 for
add or actual sequence number for update. TOP Trace Number:
TOP Trace Number: This value is used on Record Type 1 only with Agency Refunds and Agency Refund Reversals. The 9-
character trace number is given to the Creditor agencies on the Weekly Collection Record.
Total Fee Amount: This represents the total collection service fee amount applied to the offset. This amount will also be listed on
the collection file for full reversals. Fee amounts will only be reversed for full reversals and partial reversals that leave less than the
fee as a residual offset amount. The fee amount on the Collections file will be zero-filled when the fee amount is not reversed.
I-6
TOP Enhanced Input Record Layouts by Record Type
Record Type 1: Debtor Name, Debtor TIN, Debt Account ID
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, N=numeric
Start End Error
Field Format Comments
Position Position Codes
CHAR (8) Required. Must be same value throughout the file
Agency ID LJ SF AN 1 8 01, 45
CHAR (8) Required. Can have multiple sites within one file (all for
Agency Site ID 9 16 02, 46
LJ SF AN a single Agency).
CHAR (18) Required. Debt Account ID assigned by
Debt Account ID LJ SF AN 17 34 03 Creditor Agency; must be unique within an
Required. A=Add, U=Update, C=Change,
S=Adjustment to decrease debt balance, I=Adjustment
Action CHAR (1) AN 35 35 23
to increase debt balance, V=Add Joint Record,
1=Agency Refund, R=Agency Refund Reversal
Record Type CHAR (1) N 36 36 23 Required. 1=type 1
Required for Add, Agency Refund, Agency Refund
CHAR (9) Reversal, Changing Last Name or TIN, and Updating
Debtor Tax ID Number 37 45 05, 27
N SF Individual/Business, Joint and Several. Cannot equal all
0s, 1s, 2s, 3s, 4s, 5s, 6s, 7s, 8s, or 9s.
CHAR (35)
Debtor Last Name 46 80 10, 30 Required for Add
LJ SF AN
CHAR (35)
Debtor First Name LJ SF AN 81 115 N/A Optional. !=resets First Name to blank
Debtor Middle Initial CHAR (1) A 116 116 N/A Optional. !=resets Middle Initial to blank
DATE(8) 08, 44, Required for Add. YYYYMMDD date is edit checked for
Date Delinquency Began 117 124 51, 28, 59
SF N validity
Optional. Leave blank if none exists. Valid Local Code
CHAR (3) must be used when changing Agency Site ID with Action
Local Contact Code 125 127 85
LJ SF AN Code C. Use 000 if no Local Codes exist for given
Agency Site ID.
Name Control assigned by TOP CHAR (4) SF 128 131 N/A System generated; leave blank
Optional. Leave blank on Add.
CHAR (2)
Debt/Debtor Status Indicator 132 133 34 C=closed, I=Inactive, Z=Archive.
LJ SF AN !=resets debt to active.
Filler CHAR (1) SF 134 134 Leave Blank
Initial Delinquent Debt Amount 06
(for Action ‘A’ only)
Delinquent Debt Adjustment 48, 67 Required for all Record Type 1, Action A, I or S, 1 or R.
Amount (for Action ‘S’ or ‘I’) NUM (12,2) Must be greater than $24.99 (2499) for Action Code A.
135 146
RJ ZF N Action Code I will increase current debt balance. Action
or enter Adjustment Amount for 71, 72, Code S will decrease current debt balance.
Agency Refunds or Agency 73, 74
Refund Reversals (for Action ‘1’
or ‘R’)
CHAR (2) Required for Add. Not required for action ‘V’. Must be a
Debt Type 147 148 04, 26
LJ SF AN valid Debt Type as identified by DMS. Not updateable.
Required for Add and Add Joint Record. I=Individual,
Individual/Business CHAR (1) A 149 149 09, 29
B=Business, J=Joint Business, K=Joint Individual
CHAR (1)
Judgment Debt A or SF 150 150 07 Required for Add. J=judgment or blank=non-judgment
Optional. Required only for Agency Refunds and
TOP Trace Number CHAR (10)
71, 72, Agency Refund Reversals (Action 1 or R). Must include
Must be: LJ SF AN 151 160
73, 74, 88 prefix ‘T’. TOP will automatically inactivate debts for
‘T’ + 9 character trace number
current year Agency Refunds.
CHAR (4) Optional. Agency supplied Name Control. Will be
Agency Name Control 161 164 41
LJ SF AN returned in the Collections file, if applicable.
Optional. Required only when changing Agency Site ID,
CHAR(8)
New Agency Site ID 165 172 Action Code C. A valid Local Contact Code must be
LJ SF AN
used when changing Agency Site ID.
CHAR(18) Optional. Required only when changing Agency
New Agency Debt Account ID 173 190
LJ SF AN Debt Account ID, Action Code C
CHAR(9) Optional. Required only when changing Debtor TIN,
New Debtor TIN 191 199
SF N Action Code C
Optional. Required only when changing Last Name,
CHAR (1)
Last Name Update Reason 200 200 Action Code C only. B=Change only, C=Change and
SF A create an alias row
I-7
Record Type 2: Debtor Address
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, N=numeric
Start End Error
Field Format Comments
Position Position Codes
CHAR(8) 01, 45 Required. Must be same value throughout the file
Agency ID 1 8
LJ SF AN 1D
CHAR(8) 02, 46 Required. Can have multiple sites within one file (all for a single
Agency Site ID 9 16
LJ SF AN 1D Agency)
CHAR(18) Required. Debt Account ID assigned by Creditor Agency;
Debt Account ID 17 34 03 1D
LJ SF AN must be unique within an Agency Site
CHAR(1) Required. A=Add, E=Detach/Reattach Debtor, U=Update,
Action 35 35 23
A V=Add Joint Record
CHAR(1)
Record Type 36 36 23, 47 Required. 2=type 2
N
CHAR(30)
Debtor Address, Line 1 37 66 11, 31 Required for Add
LJ SF AN
CHAR(30)
Debtor Address, Line 2 67 96 N/A Optional. !=resets Address Line 2 to blank
LJ SF AN
CHAR(25) 12,
Debtor Address, City 97 121 Required for Add
LJ SF AN 32
CHAR(2) 13, Required for Add; use standard US Postal state codes. Not
Debtor Address, State Code 122 123
LJ SF A 86, 33 required if using foreign contact country code.
CHAR(9) Required for Add. First 5 bytes must be numeric and last 4 bytes
Debtor Address, Zip Code See 124 132 14, 69 may be numeric or space filled. If used with foreign Country
Comments Code, first 5 bytes are Alpha Numeric or may space filled; last 4
bytes may be numeric or space filled.
Debtor Address, Country CHAR(3) 13, Optional if debtor address is US address; use codes from list
133 135
Code LJ SF AN 81, 86 provided. !=resets Country Code to US.
Date Debt Originally DATE (8)
136 143 54, 15 Optional. YYYYMMDD; date is checked for validity if present
Opened SF N
NUM(12,2)
Original Amount of Debt 144 155 42 Optional. Must be greater than 2499 ($24.99) if present
RJ ZF N
CHAR(9) Optional. Required only for Joint & Several debts when more
Debtor TIN 156 164 05, 1B than one debtor already exists.
SF N
Optional. Required only for Joint & Several debts when more
CHAR(1)
Debtor Status Indicator 165 165 1A, 1K than one debtor already exists. I=Inactive, C=Closed, !=Reset to
SF AN
active
CHAR(8) 1C, Optional. Required only for Joint & Several debts when
Reattach Agency ID 166 173
LJ SF AN 1D reattaching a debt. Must be same as current Agency ID.
CHAR(8) 1C, Optional. Required only for Joint & Several debts when
Reattach Agency Site ID 174 181
LJ SF AN 1D reattaching a debt.
CHAR(18) 1C, Optional. Required only for Joint & Several debts when
Reattach Debt Account ID 182 199
LJ SF AN 1D reattaching a debt.
CHAR(1)
Filler 200 200 N/A Leave blank
SF
I-8
Record Type 4: Alias Name (Used in addition to TOP/Agency Name Control for Offset Information)
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, A=alpha, N=numeric
Start End Error
Field Format Comments
Position Position Codes
CHAR(8) Required. Must be same value throughout the file
Agency ID 1 8 01, 45
LJ SF AN
CHAR(8) Required. Can have multiple sites within one file (all for a single
Agency Site ID 9 16 02, 46
LJ SF AN Agency)
CHAR(18) Required. Debt Account ID number assigned by Creditor
Debt Account ID 17 34 03
LJ SF AN Agency; must be unique within an Agency Site
CHAR(1)
Action 35 35 23 Required. A=Add, U=Update
A
CHAR(1)
Record Type 36 36 23, 47 Required. 4=type 4
N
NUM (2,0) Required. Must be 00 for Add or actual sequence number for
Sequence Number 37 38 16, 35
N Update. Available via the Alias Screen in the Client
CHAR (35)
Debtor Last Name 39 73 22, 40 Required for Add
LJ SF AN
CHAR (35)
Debtor First Name 74 108 N/A Optional
LJ SF AN
CHAR (1)
Debtor Middle Initial 109 109 N/A Optional
SF AN
Name Control Assigned CHAR (4)
110 113 N/A System generated; Leave blank
by TOP SF
DATE(8) 21, 56,
Effective Date 114 121 Optional. YYYYMMDD. TOP system overrides with current date.
SF N 39, 61
CHAR(9)
Filler 122 130 N/A Leave blank
SF
Alias Agency Name CHAR(4)
131 134 41 Optional; reserved for Agency use
Control SF AN
CHAR(9) Optional. Required only for Joint & Several debts when more
Debtor TIN 135 143 05
SF N than one debtor already exists.
CHAR(57)
Filler 144 200 N/A Leave blank
SF
I-9
Record Type 6: Payment Bypass/Offset Record (Use of this record must be coordinated with TOP)
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, A=alpha, N=numeric
Start End Error
Field Format Comments
Position Position Codes
CHAR(8) Required. Must be same value throughout the file
Agency ID 1 8 01, 45
LJ SF AN
CHAR(8) Required. Can have multiple sites within one file (all for a single
Agency Site ID 9 16 02, 46
LJ SF AN Agency)
CHAR(18) Required. Debt Account ID assigned by Creditor Agency; must
Debt Account ID 17 34 03
LJ SF AN be unique within an Agency Site
CHAR(1)
Action 35 35 23 Required. A=Add, D=Delete, O=Override, U=Update/Overlay
A
CHAR(1)
Record Type 36 36 23, 47 Required. 6=type 6
N
Optional. Required only for Action Codes: A, D, or U. Leave
Payment CHAR(3) 89, 77, blank for Action Code O. Reset character ! is used with Action
37 39
Bypass Indicator LJ SF AN 78, 76 Code U and resets debtor's Bypass Indicators to blank, allowing
for offset of all payments. Use codes from TOP provided list.
CHAR(1) Optional. Required only for Action Code O. Leave blank for
Override Action 40 40 97 Action Codes A, D, or U. A=Add Override, C=Change Override,
SF A D=Delete Override
Override Source of CHAR(3) Optional. Required only for Action Code O. Must be valid. Use
41 43 92, 96
Payment LJ SF A codes from TOP provided list.
CHAR(2) Optional. Required only for Action Code O. Must be valid. Use
Payment Agency ID 44 45 93
SF AN codes from TOP provided list.
CHAR(14) Optional. Required only for Action Code O, Override Action A or
Payment Override Amount 46 59 94
RJ ZF N C when adding or changing Override Amount.
CHAR(5) Optional. Required only for Action Code O, Override Action A or
Payment Override Percent 60 64 95
RJ ZF N C when adding or changing Override Percent.
CHAR(9) Optional. Required only for Joint & Several debts when more
Debtor TIN 65 73 05
SF N than one debtor already exists.
CHAR(29)
Filler 74 200 N/A Leave blank
SF
Note:
Source of Payment & Bypass Indicator Codes (only mutually exclusive Bypass Indicators may be added or exist for any given debtor):
ADM = NTDO (Non Treasury Disbursing Office) Vendor, OPM Check, OPM EFT, Vendor Check, and Vendor EFT
NSV = State Administered Disbursing Office Vendor
NSX = State Administered Disbursing Office Tax
NTV = NTDO Vendor
OPM = OPM Check and OPM EFT
OTH = NTDO Vendor, OPM Check, OPM EFT, Vendor Check, and Vendor EFT
RRB = RailRoad Retirement Board
SAL = NTDO Salary
SSA = SSA Check and SSA EFT
TAX = IRS Check and IRS EFT
VEN = NTDO Vendor, Vendor Check, and Vendor EFT
I-10
T1 Record: Precedes all detail records
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, A=alpha, N=numeric
Field Format Start End Comments
Position Position
CHAR(5) Leave blank
Filler SF 1 5
CHAR(4) [ ]T1 (2 spaces precede T1)
Identifier 6 9
RJ SF AN
CHAR(8) Unique ID for this batch within this agency; supplied by the
Batch Control Number LJ SF AN 10 17 agency
CHAR(183) Leave blank
Filler 18 200
SF
TOP Control Record: Follows all detail records
Field Format Start End Comments
Position Position
CHAR(4) TOP[ ] (1 space follows TOP)
Identifier A 1 4
NUM(8,0) The number of all detail records types 1 to 6
Record Count 5 12
RJ ZF N
NUM(14,2) The absolute value sum of all debt amounts in positions 135-
Debt Amount RJ ZF N 13 26 146 of the type 1 records
CHAR(8) Unique ID for this batch within this agency; supplied by the
Batch Control Number 27 34
LJ SF AN agency
CHAR(166) Leave blank
Filler SF 35 200
Notes:
Any Errors in the T1 and TOP Control Record will cause a process failure and not generate any individual TOP Error codes.
The Batch Control Numbers for the T1 Record (header) and the TOP Control Record (trailer) must match.
Absolute Value Sum amount example:
Increase 10000
Decrease 5000
Total absolute value 15000
Input Data Set Name to TOP: FDMP.IPTOPUPD.Cyyyycc.AGnn (for use with Cycle Node)
FDMP.IPTOPUPD.Dyymmdd.AGnn (for use with Date Node)
Use High Level Qualifier “FDMQ” for test files.
Key:
yy/yyyy – year
mm – month
dd – day
cc – cycle
nn – agency ID
I-11
TOP Enhanced Output Record Layouts by Record Type
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, A=alpha, N=numeric
TOP Unprocessable Output File Record Layout (Types 1 – 6): Detail Record
Field Format Start End Comments
Position Position
As Listed on Input
Agency Input Record Record 1 200 Record Type 1, 2, 3, 4, 5 or 6 as provided in input
CHAR(1)
TOP Error Code Designator 201 201 Value ‘T’ identifier
A
NUM(20)
*TOP Error Codes LJ SF AN 202 221 Up to ten (10) 2- byte TOP Error Codes
Control Record: Follows all unprocessable detail records.
Field Format Start End Comments
Position Position
CHAR(4)
Identifier A 1 4 Value ‘CNTL’
CHAR(8)
Agency ID 5 12
LJ SF AN
CHAR(8) If there are multiple sites on the input file, ‘0’ will appear instead of
Agency Site ID LJ SF AN 13 20 Agency Site ID
NUM(14,2) The absolute value sum of all debt amounts in positions 135-146
Total Debt 21 34
RJ ZF N of the type 1 records
NUM(8)
Item Count RJ ZF N 35 42 Count of all input detail record type 1-6
NUM(8) Total number of input records which contain one or more errors
Errors Found 43 50
RJ ZF N concurrently
The absolute value sum of all debt amounts in positions 135-146
NUM(14,2) of the type 1 records less the 1999 or earlier Pre-TOP Agency
Adjusted Debt Amount 51 64
RJ ZF N Refunds and Agency Refund Reversals
NUM(8) Number of all input detail records type 1-6 less the 1999 or earlier
Adjusted Item Count 65 72
RJ ZF N Pre-TOP Agency Refunds and Agency Refund Reversals
CHAR(149)
Filler SF 73 221 Blank
Notes:
Absolute Value Sum amount example:
Increase 10000
Decrease 5000
Total absolute value 15000
Output File Name to Agencies: FDMP.Cyyyycc.WEEKLY.TOP-UNP.FROM-TOP.AGnnSss (for use with Cycle Node)
FDMP.Dyymmdd.WEEKLY.TOP-UNP.FROM-TOP.AGnnSss (for use with Date Node)
Output File Name to Agencies: As requested by creditor agency
Key:
yy/yyyy – year
mm – month
dd – day
cc – cycle
nn – agency ID
ss - sequence
I-12
TOP Weekly Collection (Offset/Reversal) Detail Record Layout
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, N=numeric
Field Format Start End Comments
Position Position
0=Reversal - resulting from a claim filed by an injured spouse for
NUM(1)
Type Indicator 1 1 a share of an Offset or Reversal to correct processing error.
N
1=Offset - against the obligation amount.
CHAR(2)
Agency ID 2 3 Code assigned to agency by TOP.
AN
CHAR(2)
Agency Site ID AN 4 5 Code assigned as agreed by agency and TOP.
CHAR (10)
Debtor Tax ID Number 6 15 Debtor’s SSN or EIN, preceded by a zero.
N
The amount of Offset or Reversal, depending upon Type
Indicator. 0=Reversal, 1=Offset. The amount is in dollars and
NUM(12,2)
Amount 16 27 cents, no dollar signs, commas, decimal points, or negative
RJ ZF N
amounts. Note: this amount is the full offset amount for type 1
records, offset fee will be taken out when funds are transferred.
Contains the year during which the offset occurred that is now
Year of Original Offset DATE(4) 28 31 being reversed. This field is applicable if the Type Indicator field
is 0, otherwise, it will be zero-filled.
NUM(1) 1=Individual
Individual or Business Debtor 32 32
N 2=Business
CHAR(1) F=Full Reversal, P=Partial Reversal, or Blank for type 1 Offsets
Reversal Indicator 33 33
AN and Pre-TOP Reversal records
For Individual records only:
CHAR(20)
Last Name 34 53 Debtor’s last name as submitted by agency
LJ SF AN
CHAR(15)
First Name 54 68 Debtor’s first name as submitted by agency
LJ SF AN
For Business records only:
CHAR(35)
Business Name 34 68 Business debtor’s name as submitted by the agency
LJ SF AN
For All records:
CHAR(18)
Agency Debt Account ID 69 86 Debtor’s Agency Debt Account ID as submitted by the agency
LJ SF AN
NUM(1) 0=Other than Joint Payee or 2=Joint Payee. For Individual
Payment Status 87 87
N records only, otherwise blank-filled. Blank for Reversal records
CHAR(35) Contains debtor name for Type 1 Offset records as it appears on
Name 88 122
LJ SF AN payment file. Blank for Type 0 Reversal records.
For Type 1 offset records: normally contains debtor's mailing
CHAR(35) street address, though may contain other address information.
Address Line 1 123 157
LJ SF AN Street address field may be blank. Blank for Type 0 Reversal
records.
For Type 1 offset records: normally contains debtor’s city and
CHAR(25)
Address Line 2 158 182 state of residence, though may contain other address
LJ SF AN
information. Blank for Type 0 Reversal records.
CHAR(9) For Type 1 offset records: contains debtor’s Zip Code. Blank for
Zip Code 183 191
LJ SF AN Type 0 Reversal records.
Country Code CHAR(3) For Type 1 offset records: contains code from attached list.
192 194
LJ SF AN Blank if none provided. Blank for Type 0 Reversal records.
The first 4 alpha characters of the debtor’s last name or business
CHAR(4)
TOP Name Control 195 198 name. Blank for Type 0 Reversal records. It may also contain
LJ SF AN
information used for matching in TOP.
NUM(6)
Offset Cycle 199 204 Format is YYYYCC
N
DATE(8)
Effective Date Of Offset/Reversal 205 212 Format is YYYYMMDD
N
DATE(4)
Year of Offset 213 216 Format is YYYY
N
I-13
CHAR(10) Unique TOP Identifier assigned to offsets taken. Blank filled for
TOP Trace Number 217 226
LJ SF AN Pre-TOP Reversal records.
Unique TOP code identifying the payment type and payment
CHAR(6) agency. Available to State Tax Agencies, State Unemployment,
Payment Type 227 232
LJ SF AN OCSE and DOJ only. May include TAX, VEN, NTV, OPM &
MPY plus Agency ID.
CHAR(4) Unique Name Control provided by agency. Blank if none
Agency Name Control 233 236
LJ SF AN provided. Blank filled for Pre-TOP Reversal records.
Total Fee Amount applied to the Offset. Full Reversal records
will include a fee amount. Most Partial Records will be zero-filled.
The Total Fee Amount will be included if the Partial Reversal
NUM(5,2)
Total Fee Amount 237 241 creates a Full Reversal or results in a residual Offset Amount that
RJ ZF N
is less than or equal the fee amount. The amount is in dollars
and cents, no dollar signs, commas, decimal points, or negative
amounts. Blank filled for Pre-TOP Reversal records.
CHAR(1)
Injured Spouse Indicator 242 242 Y=Injured Spouse Refund or Blank (OCSE use only)
SF AN
CHAR(6)
Filler 243 248 Blank
SF
CHAR(2)
Agency ID 249 250 Code assigned to agency by TOP.
AN
I-14
TOP Weekly Collection (Offset/Reversal) Control Record Layout
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, N=numeric
Field Format Start End Comments
Position Position
CHAR(4) CNTL. This identifies the end of processable records for each
Record ID 1 4
AN give Agency Site ID.
CUM or appropriate Agency Site ID. If CUM, it will be the last
CHAR(3)
Block ID/Site ID 5 7 record on the file; otherwise, it will be a balancing record for all
LJ SF AN
preceding records of the given Agency Site ID.
NUM(8)
Offset Record Count 8 15 Cumulative record count for all Type 1 Offset records.
RJ ZF N
Cumulative total of all Offset Amounts from Type 1 Offset
NUM(14,2)
Offset Amount 16 29 records. The amount is in dollars and cents, no dollar signs,
RJ ZF N
commas, decimal points, or negative amounts.
NUM(8)
Reversal Record Count 30 37 Cumulative record count for all Type 0 Reversal records.
RJ ZF N
Cumulative total of all Reversal Amounts Type 0 Reversal
NUM(14,2)
Reversal Amount 38 51 records. The amount is in dollars and cents, no dollar signs,
RJ ZF N
commas, decimal points, or negative amounts.
Absolute value of Offset Amount less Reversal Amount. The
NUM(14,2)
Net Collection 52 65 amount is in dollars and cents, no dollar signs, commas, decimal
RJ ZF N
points, or negative amounts.
Amount of credit available. This field reflects Net collections if
NUM(14,2) Offset Amount exceeds Reversal Amount, otherwise zero filled.
Excess Offset Amount 66 79
RJ ZF N The amount is in dollars and cents, no dollar signs, commas,
decimal points, or negative amounts.
Amount of Reversals in excess of Offsets. This field reflects Net
NUM(14,2) Collections if Reversal Amount exceeds Offset Amount,
Excess Reversal Amount 80 93
RJ ZF N otherwise zero filled. The amount is in dollars and cents, no
dollar signs, commas, decimal points, or negative amounts.
Total Fee Amount (absolute value sum) of all records. The
NUM(10,2)
Total Fee Amount 94 103 amount is in dollars and cents, no dollar signs, commas, decimal
RJ ZF N
points, or negative amounts.
CHAR(81)
Filler 104 184 Blank
SF
NUM(6)
Offset Cycle 185 190 Format is YYYYCC
N
DATE(8)
Ending Date of Offset Cycle 191 198 Format is YYYYMMDD
N
DATE(4)
TOP Program Year 199 202 Format is YYYY
N
CHAR(46)
Filler 203 248 Blank
SF
CHAR(2)
Agency ID 249 250 Code assigned to agency by TOP.
AN
Notes
1 If the Offset Amount exceeds the Reversal Amount, the Excess Offset Amount will contain the same value as the Net Collections. If the
Reversal Amount exceeds the Offset Amount, the Excess Reversal Amount will contain the same value as the Net Collections. Only
Excess Offset Amount or Excess Reversal Amount will be greater than zero, and that field will contain the same value as Net
Collections.
2 All offset related amount fields contain the full amount of the offset, including the offset fee, which will be subtracted out when funds are
transfered.
3 The record order of Collections file records is random. Reversal records could appear on a Collections file before offset records.
4 Agencies have the option to receive the Collection file by Agency Site.
Output File Name: FDMP.CXCOLECT.Cyyyycc.AGnn.Sss
Output File Name: FDMP.CXCOLECT.Cyyyycc.AGnn
Output File Name: As requested by creditor agency
Key:
yy/yyyy – year
cc – cycle
nn – agency ID
ss – agency site ID
I-15
Agency Debt Extract File Record Layout
Record Type 1: Debtor Name, Debtor TIN, Debt Account ID
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, N=numeric
Start End
Field Format Comments
Position Position
CHAR (8)
Agency ID LJ SF AN 1 8 Code assigned to agency by TOP.
CHAR (8) May be multiple Agency Site IDs within one file, all for a
Agency Site ID 9 16
LJ SF AN single Agency
CHAR (18)
Debt Account ID LJ SF AN 17 34 Agency Debt Account ID as submitted by the agency
A=Non Joint & Several Debt Record or Primary Joint &
CHAR (1)
Action 35 35 Several Debt Record
AN V=Secondary Joint & Several Debt Record
CHAR (1)
Record Type 36 36 1=type 1
N
CHAR (9)
Debtor Tax ID Number N 37 45 SSN or EIN as submitted by the agency
CHAR (35) Debtor Last Name or Business Name as submitted by the
Debtor Last Name 46 80
LJ SF AN agency
CHAR (35)
Debtor First Name LJ SF AN 81 115 Debtor First Name as submitted by the agency
CHAR (1)
Debtor Middle Initial 116 116 Debtor Middle Initial as submitted by the agency
A
DATE(8)
Date Delinquency Began N 117 124 Date Delinquency Began. YYYYMMDD
CHAR (3)
Local Contact Code 125 127 Local Contact Code as submitted by the agency
LJ ZF AN
CHAR (4)
Filler SF 128 131 Blank
CHAR (2)
Debt/Debtor Status Indicator 132 133 Blank=Active, C=closed, I=Inactive, Z=Archive
LJ SF AN
Debt balance reduced by offset that has not been sent to
Pending Offset Indicator CHAR (1) A 134 134 creditor agency. Y = Offset(s) Pending, N = No Offset(s)
Pending
NUM (12,2)
Delinquent Debt Amount 135 146 Current debt balance
RJ ZF N
CHAR (2)
Debt Type LJ SF AN 147 148 Debt Type as submitted by the agency
CHAR (1) I=Individual, B=Business, J=Joint Business, K=Joint
Individual/Business 149 149
A Individual as submitted by the agency
CHAR (1)
Judgment Debt A OR SF 150 150 J = Judgment or Blank = Non Judgment
CHAR (50)
Filler SF 151 200 Blank
I-16
Agency Debt Extract T1 Record: Precedes all detail records
Field Format Start End Comments
Position Position
CHAR(5) Blank
Filler SF 1 5
CHAR(4) [ ]T1 (2 spaces precede T1)
Identifier 6 9
AN
CHAR(8) Unique ID for this batch (YJJJHHMM)
Batch Control Number LJ SF AN 10 17
CHAR(183) Blank
Filler 18 200
SF
Agency Debt Extract Control Record: Follows all detail records
Field Format Start End Comments
Position Position
CHAR(4) TOP[ ] (1 space follows TOP)
Identifier A 1 4
NUM(8,0) The number of all detail records
Record Count 5 12
RJ ZF N
NUM(14,2) The sum of debt amounts in positions 135-146
Debt Amount RJ ZF N 13 26
CHAR(8) Unique ID for this batch (YJJJHHMM)
Batch Control Number 27 34
LJ SF AN
CHAR(166) Blank
Filler SF 35 200
Output File Name to Agencies: FDMP.AXDEBTAX.AGnnSss.Dyymmdd (All Debts)
Output File Name to Agencies: As requested by creditor agency
Key:
yy/yyyy – year
mm – month
dd – day
nn – agency ID
ss - sequence
I-17
Debtor Address Request to IRS Detail Record Layout (Only to be utilized by Federal Agencies)
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, A=alpha, N=numeric
Field Format Start End Comments
Position Position
CHAR (2) Required. Must be same value throughout the file
Agency ID LJ AN 1 2
CHAR (2) Required. May have multiple sites within one file (all for a single
Agency Site ID 3 4
LJ AN Agency).
CHAR(1) Leave blank
Priority Code SF 5 5
CHAR (4) Required. First 4 alpha characters of the debtor's last name
Name Control 6 9
LJ SF AN
CHAR(1) Required. 0=Batch Request
On-Line Request Indicator A 10 10 C=On-Line Request
CHAR (9) Required. Cannot equal all 0s, 1s, 2s, 3s, 4s, 5s, 6s, 7s, 8s, or
Debtor Tax ID Number 11 19
N 9s.
CHAR(20) Required
Last Name LJ SF AN 20 39
CHAR(15) Optional
First Name 40 54
LJ SF AN
CHAR(17) Leave blank
Filler SF 55 71
CHAR(15) Optional. Debt Account ID assigned by Creditor Agency
Agency Debt Account ID 72 86
SF
CHAR(9) Leave blank
Filler SF 87 95
CHAR(1) Required. 1=IRS Individual
Master File Indicator 96 96 3=Fiscal Service Initiated
AN
CHAR(54) Leave blank
Filler SF 97 150
Debtor Address Request to IRS Control Record: Follows all detail records
Field Format Start End Comments
Position Position
CHAR(4) Value =CNTL
Identifier A 1 4
NUM(8) Number of all detail records
Record Count 5 12
RJ ZF N
CHAR(138) Leave blank
Filler SF 13 150
Input Data Set Name to TOP: FDMP.IPADRQST.AGnn
Use High Level Qualifier “FDMQ” for test files.
Key:
nn – agency ID
I-18
Debtor Address Request From IRS Detail Record Layout (Only to be utilized by Federal Agencies)
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, A=alpha, N=numeric
Field Format Start End Comments
Position Position
CHAR (2)
Agency ID LJ AN 1 2 As received from Creditor Agency
CHAR (2)
Agency Site ID 3 4 As received from Creditor Agency
LJ AN
CHAR(1) As received from Creditor Agency
Priority Code SF 5 5
CHAR (4) As received from Creditor Agency
Name Control 6 9
LJ SF AN
CHAR(1) 0=Batch Request
On-Line Request Indicator A 10 10 C=On-Line Request
CHAR (9)
Debtor Tax ID Number 11 19 As received from Creditor Agency
N
CHAR(20) As received from Creditor Agency
Last Name LJ SF AN 20 39
CHAR(15) As received from Creditor Agency
First Name 40 54
LJ SF AN
CHAR(17) As received from Creditor Agency
Filler SF 55 71
CHAR(15) As received from Creditor Agency
Agency Debt Account ID 72 86
SF
NUM(2) 00=No Error, 01=Address Error, 02=Name Control Does Not
IRS Error Code RJ ZF N 87 88 Match, 03=Information not available for disclosure
CHAR(7) As received from Creditor Agency
Filler 89 95
SF
CHAR(1) 1=IRS Individual
Master File Indicator AN 96 96 3=Fiscal Service Initiated
CHAR(50) As received from Creditor Agency
Filler 97 146
SF
CHAR(35) Address Line from IRS
Address Line LJ AN SF 147 181
CHAR(23) City from IRS
City 182 204
LJ AN SF
CHAR(2) State from IRS
State LJ AN SF 205 206
CHAR(9) Zip Code from IRS
Zip Code 207 215
LJ AN SF
Debtor Address Request From IRS Control Record: Follows all detail records
Field Format Start End Comments
Position Position
CHAR(4) Value = CNTL
Identifier A 1 4
NUM(8) Number of all detail records
Record Count 5 12
RJ ZF N
CHAR(203) Blank
Filler SF 13 215
Output File Name to Agencies: FDMP.ADRESULT.Myyyycc.AGnn
Output File Name to Agencies: As requested by creditor agency
Key:
yy/yyyy – year
mm – month
cc – cycle
nn – agency ID
I-19
Local Code Information Detail Record Layout: Used to add and update local contact information.
Key: RJ=right justified, LJ=left justified, SF=space filled, ZF=zero filled, AN=alphanumeric, A=alpha, N=numeric
Start End
Field Format Comments
Position Position
CHAR(2)
Agency ID AN 1 2 Required. Must be same value throughout the file
CHAR(2) Required. May have multiple sites within one file (all
Agency Site ID 3 4
AN for a single Agency)
CHAR(3)
Local Contact Code N 5 7 Required. 3 digit code assigned by creditor agency
CHAR(1)
Acton 8 8 Required. A=Add, C=Change
A
CHAR(11)
Filler SF 9 19 Leave blank
CHAR(2)
DMF Program Year 20 21 Required. Format is YY
LJ N
CHAR(35)
Agency Name LJ SF AN 22 56 Required
CHAR(35)
Address Line 1 57 91 Required
LJ SF AN
CHAR(35)
Address Line 2 LJ SF AN 92 126 Required
CHAR(35)
Address Line 3 127 161 Optional
LJ SF AN
CHAR(35)
Address Line 4 LJ SF AN 162 196 Optional
CHAR (3)
Filler 197 199 Leave blank
SF
Required
CHAR (1)
Local Number Type Indicator 200 200 0 = Local Phone Not Present
N
1 = Local Phone Present
CHAR (14)
Local Number LJ SF AN 201 214 Optional. Local Phone Number
CHAR (1)
Filler 215 215 Leave blank
SF
CHAR (10)
Local Identifier LJ SF AN 216 225 Required if local phone exists. LOCAL or blank
Required
CHAR (1) 0 = State Phone Not Present
State Number Type Indicator 226 226
N 3 = State Toll Free Indicator
4 = State Collect Indicator
CHAR (14)
State Number 227 240 Optional. State Phone Number
LJ SF AN
CHAR (1)
Filler SF 241 241 Leave blank
CHAR(8)
State Literal 242 249 Required if state phone exists. INSTATE or blank
LJ SF AN
CHAR(2)
State ID LJ SF AN 250 251 Required if state phone exists. State Code
Required
CHAR(1) 0 = Nationwide Phone Number Not Present
Nation Number Type Indicator 252 252
N 3 = Nationwide Toll Free Indicator
4 = Nationwide Collect Indicator
CHAR(14)
Nation Number 253 266 Optional. Nationwide Phone Number
LJ SF AN
CHAR (1)
Filler SF 267 267 Leave blank
CHAR (10) Required if nationwide phone exists. NATIONWIDE or
Nation Indicator 268 277
LJ SF AN blank
CHAR(33)
Filler SF 278 300 Leave blank
I-20
Local Code Information Record Layout Control Record: follows detail records
Start End
Field Format Comments
Position Position
CHAR(4)
Control Code LJ AN 1 4 Value = CNTL
NUM(6)
Record Count 5 10 Number of all detail records
RJ ZF N
CHAR(9)
Filler SF 11 19 Leave blank
CHAR(2)
DMF Program Year Code 20 21 Required. Format is YY
LJ N
CHAR(279)
Filler N 22 300 Leave blank
Input Data Set Name to TOP: FDMP.IPAGYADR.Cyyyycc.AGnn
Key:
yy/yyyy – year
cc – cycle
nn – agency ID
I-21
TOP Error Codes
Legacy Description (Legacy) New Description (Enhanced TOP)
Codes TOP
Codes
1 Agency ID cannot be blank 1 Creditor Agency not specified
2 Agency Site ID cannot be blank 2 Creditor Agency Site cannot be blank
Invalid Debt Account ID or Debt Account ID not specified
3 3 Invalid Debt Account ID or Debt Account ID not specified
4 Debt Type does not exist on Agency-Debt table 4 Debt Type is invalid, does not exist for Creditor Agency.
5 Invalid TIN number or TIN not specified 5 Invalid TIN
Delinquent amount not numeric or amount < $25 limit Initial delinquent debt amount less than referral threshold
6 6
7 Invalid Judgement Debt value 7 Judgment value is invalid
Invalid date format for Delinquent Date or not specified
8 8 Delinquency Date is invalid
9 Invalid Business/Individual Indicator 9 Invalid Business/Individual indicator
10 Debtor Last name cannot be blank 10 Last Name cannot be blank
Debtor Address Line 1 cannot be blank or less than 5 characters
11 Debtor address line1 cannot be blank 11
Debtor City may contain only the following special letters:
12 Debtor city cannot be blank 12 quote, - / .
13 Invalid Debtor US State Code 13 Debtor State does not exist for US country code.
Debtor Zip is invalid for US address. Zip must contain 5 or 9
14 Invalid debtor zipcode 14 numbers.
15 Invalid date format for Date Debt originally open
16 Invalid sequence number
17 Alias debtor address line 1 cannot be blank
18 Alias debtor city cannot be blank
19 Invalid Alias Debtor US State Code
20 Invalid alias zipcode
21 Alias Effective Date invalid or not specified
22 Alias Last name cannot be blank 22 Alias Last Name cannot be blank
23 Invalid record type / record action 23 Invalid Record Type/Action
24 Invalid record type for Add Action
25 Invalid record type for Update Action
26 Cannot reset debt type
27 Cannot reset Debtor TIN
28 Cannot reset Debtor Delinquent Date
Cannot reset Debtor Business/individual indicator
29
30 Cannot reset Debtor last name
31 Cannot reset Debtor address line1
32 Cannot reset Debtor city
Debtor State Code can only be reset for foreign address
33 33 Debtor State cannot be reset for US country code
34 Invalid value for Debt Closed indicator 34 Debt Status code not recognized
Invalid sequence number, must be numeric & > 0 for
35 update
36 Cannot reset Alias debtor address line 1
37 Cannot reset Alias debtor city
Alias Debtor State Code can only be reset for foreign
38 addr
39 Cannot reset Alias effective date
40 Cannot reset Alias last name 40 Debtor Alias Last Name cannot be reset
I-22
Legacy Description (Legacy) New Description (Enhanced TOP)
Codes TOP
Codes
41 Cannot reset name control for IRS
Cannot archive a Joint&Several debt at the debtor level. Must
42 Original amount not numeric or less than $25.00 42
archive at the debt level.
43 Cannot update an archived debt or debtor 43 Cannot update an archived debt or debtor
Delinquency Date cannot be greater than processing date
44 Delinquent date cannot be > processing date 44
45 Agency ID of input record does not match batch control
Site ID of input record does not match batch control
46
47 Invalid record type for Adjust Action
48 For adjust action, amount cannot be zero 48 Adjustment amount cannot be blank or zero
50 Duplicate Debt Record Found for add or change 50 Debt Account ID already exists for Agency/Agency site
51 Date error when inserting Debt record
52 Database Referential Integrity error when inserting Debt
Debt record not found for adding debtor address
53 53 Debt Account not found
information
Date error when inserting debtor address information
54
Duplicate Debt Alias found in database for action
55 55 Duplicate Debtor Alias
add/updt
56 Date error when inserting Debt alias information
Ref Integrity error when ISRT DEBT_ALIAS/DEBTOR
57
OVERRIDE
Agency/Site Id/Debt Account ID/Tin Number can not
58 58 Debt Account ID cannot be found for Agency/Agency Site
be found
59 Date error when updating Debt record
60 Debt Alias record not found in database 60 Debtor Alias does not exist for this Debtor
61 Date Error when updating Debtor Alias record
62 Percent Override Limited to 15%
63 Percent Override Limited to 25%
64 Percent Override Limited to 65%
65 Middle initial is not allowed for business debts
66 Type 1 updates to debt amounts not supported by TOP
Cannot decrease a debt with existing current balance of
67 67 Debt balance cannot be less than zero
zero
68 Cannot reset Alias Debtor zip code
69 Cannot reset Debtor zip code 69 Debtor zip cannot be reset for country US
70 Agency Ref/Rev processed - debt is in archive status
Refund record but no Offset Payment found for offset Agency Refund not processed. Offset could not be found or
71 71
year amount available for refund is zero or negative
Agency Refund Amount exceeds offset amount available.
72 Refund record amount in excess of offset 72 Agency Refund partially processed. (Included in Unprocessable
File) (W)
I-23
Legacy Description (Legacy) New Description (Enhanced TOP)
Codes TOP
Codes
Refund Reversal record no Offset Payment for offset year Agency Refund Reversal not processed. Agency Refund could
73 73
not be found.
Amount of Adjustment exceeds amount of previous Agency Refund Reversal Amount exceeds agency refund.
74 refund 74 Agency Refund Reversal partially processed. (Included in
Unprocessable File) (W)
Local Contact Code cannot be blank for C1 record type
75
76 Bypass does not exist in Pay_X_Ref table 76 Payment Source does not exist in TOP
77 Bypass code already in place for this debtor 77 Bypass already exists for debtor
78 Bypass code not found for this debtor 78 Bypass does not exist for debtor
79 Bypass indicator full - cannot add bypass
80 Only Tax Levy can rescind a debt
81 Invalid Debtor Country Code 81 Invalid debtor country code
82 Invalid Alias Debtor Country Code
Default Debt Load Bypass Indicators exceed limit of 10
83
84 Multiple alias with same effective date exist
Local Contact Code does not exist on Local- Contact
85 85 Local Contact Code does not exist for Creditor Agency
86 If country code is XX, state code must be blank
If alias country code is XX, alias state code must be blank
87
88 Trace ID Value Not Valid 88 Invalid Offset or Agency Refund Identifier
Bypass indicator is a duplicate of existing bypass indicator
89
Delinquent Date is more than 10 yrs past current date Delinquency Date is beyond the expiration date for the Debt
90 90
Type
91 Sub Code must be A,C,or D 91 Override Action Code must be A, C or D
92 Source of Payment must be in Pay Xref Table
Payment Agency does not exist in Agency Site Table
93
94 Override Amount Not Numeric 94 Override Amount not numeric
95 Override Percent Not Numeric 95 Override Percent not numeric
96 For Debtor Override, add row already present 96 Override already exists for debtor
For Debtor Override, change/delete row is not present
97 97 Override does not exist for debtor
98 Last Name change indicator must be B or C 98 Invalid Last name Update Reason - only 'C' is allowed
99 New data cannot be blank for C1 record type
Cannot reset debtor status. Debt Status is not active
1A
1B Invalid Tin Number for J&S debt
Debt Specified for Reattach cannot be blank or does not exist
1C Cannot Reattach to a debt not found 1C
1D Cannot detach/reattach Non J&S debt 1D Cannot Detach Debtor from Non JOS Debt
1E Debtor Not in Debtor Table 1E TIN Number does not exist for debt
1F Cannot detach an archived debtor 1F TIN is associated with a Federal Agency
1G Input Joint Status Indicator is invalid
1H Cannot convert to Regular Debt
1I Debtor already in the Debtor Table 1I Debtor already exists for Debt Account specified
1J Tin Number is needed for this input record 1J TIN required for input record
1K Input Debtor Status Field is invalid
I-24
Legacy Description (Legacy) New Description (Enhanced TOP)
Codes TOP
Codes
1L Warning: this is the last debtor for this debt
1M Invalid Alias Tin Number
1N Cannot add/update Debtor where joint count = 1
1O Cannot update to an archived debt/debtor
Reattaching a debtor to a J&S Debt where debtor already exists
1P Reattached debtor already exists 1P
1Q Percent Override Limited to 99%
1R Percent Override Limited to 100%
1S Cannot detach last debtor 1S Cannot Detach last Debtor from Debt
Reattach Agency ID must be the same ss Original Debt Agency ID
1T Cannot reattach debtor to different agency 1T
1U Debtor is detached already 1U Debtor has been previously detached
1V Cannot update detached debtor 1V Cannot Detach Debtor that has been offset
1W Cannot reset bypass indicator
1X Cannot add debtors to non J&S debt
Debt Archived. Trans moved to Suspense File. Restore
1Y
Req.
2B Debt is Archived
Cannot process Agency Refund with Future Payment Date
2A
2B Foreign Zip is invalid
2C Missing Debtor Address for new debtor
2D Missing Debtor City for address
2E Business/Individual indicator is missing
2F Record must specify a valid Payment Source
2G Missing Debtor State for US address
2H Missing Debtor Zip for US address
2I No update processed. Verify record type and action code
2J Cannot modify orphan debtor status
Override record must contain either an override amount or an
2K override percent
2L Overlay amount required for action code
Specified Payment Agencies must match at least one of the
2M Payment Sources provided
Override Percent must be less than the Maximum Offset Percent
2N specified for the Payment Source
Agency specified for Reattach Cannot be blank, is Invalid or Does
2O not exist
Site specified for Reattach Cannot be blank, is Invalid or Does not
2P
exist
2Q Invalid Last Name
2R Delinquency Date is missing
2S Debt Type is missing
2T Invalid Reset Action
2U TIN does not exist for Debt
I-25
New TOP Codes Description (Enhanced TOP)
W1 Payment Agency updated for the Payment Source provided (W)
W2 All Debtor Bypasses for specified Payment Source deleted (W)
W3 All Debtor Overrides for specified Payment Source deleted (W)
W4 Existing Debtor Alias has been updated (W)
W5 New Debtor Alias has been added (W)
W6 Decrease amount greater than debt balance. Debt balance reduced to zero (W)
W7 Last Name has been updated but the Alias record requested already exists for the debtor (W)
W8 Address has been updated for Debt/Debtor (W)
W9 Debt has been updated to a Joint & Several debt (W)
WB Debt/Debtor has been inactivated as a result of current year agency refund (W)
WC Debtor has been inactivated as a result of current year agency refund (W)
WD Processing agency refund for debt in archived status (W)
Processing agency refund reversal for debt in archived status (W)
WE
Key
Legacy Code Not in Enhanced TOP
New Enhanced TOP Code
(W) Designates a Warning Code (all other codes are
Note: All error codes listed above will create a process failure for that record, except 72 and 74, which will process and produce warnings to
the agency.
I-26
Country Codes
Country Code information is displayed below in two ways to facilitate easy lookup. The first two columns present Countries and associated codes, sorted
alphabetically on codes. The third and fourth columns present the same information, sorted alphabetically on countries.
Code Country Country Code
AD Andorra Afghanistan AF
AE United Arab Emirates Albania AL
AF Afghanistan Algeria DZ
AG Antigua and Barbuda Andorra AD
AI Anguilla Angola AO
AL Albania Anguilla AI
AM Armenia Antigua and Barbuda AG
AN Netherlands Antilles Argentina AR
AO Angola Armenia AM
AR Argentina Aruba AW
AT Austria Australia AU
AU Australia Austria AT
AW Aruba Azerbaijan AZ
AZ Azerbaijan Bahamas BS
BA Bosnia and Herzegovina Bahrain BH
BB Barbados Bangladesh BD
BD Bangladesh Barbados BB
BE Belgium Belarus BY
BF Burkina Faso Belgium BE
BG Bulgaria Belize BZ
BH Bahrain Benin BJ
BI Burundi Bermuda BM
BJ Benin Bhutan BT
BM Bermuda Bolivia BO
BN Brunei Darussalam Bosnia and Herzegovina BA
BO Bolivia Botswana BW
BR Brazil Brazil BR
BS Bahamas British Indian Ocean Territory IO
BT Bhutan Brunei Darussalam BN
BW Botswana Bulgaria BG
BY Belarus Burkina Faso BF
BZ Belize Burundi BI
CA Canada Cambodia KH
CD Congo, Dem. Republic of Cameroon CM
CF Central African Rep Canada CA
CG Congo Cape Verde CV
CH Switzerland Cayman Islands KY
CI Cote d'Ivoire Central African Rep CF
CK Cook Islands Chad TD
CL Chile Chile CL
CM Cameroon China CN
CN China Colombia CO
CO Colombia Comoros KM
CR Costa Rica Congo CG
CU Cuba Congo, Dem. Republic of CD
CV Cape Verde Cook Islands CK
CY Cyprus Costa Rica CR
CZ Czech Republic Cote d'Ivoire CI
DE Germany Croatia HR
DJ Djibouti Cuba CU
DK Denmark Cyprus CY
DM Dominica Czech Republic CZ
DO Dominican Republic Dem. People's Rep of Korea KP
I-27
Code Country Country Code
DZ Algeria Denmark DK
EC Ecuador Djibouti DJ
EE Estonia Dominica DM
EG Egypt Dominican Republic DO
ER Eritrea East Timor TP
ES Spain Ecuador EC
ET Ethiopia Egypt EG
FI Finland El Salvador SV
FJ Fiji Equatorial Guinea GQ
FK Falkland Islands (Malvinas) Eritrea ER
FM Micronesia, Federated States of Estonia EE
FO Faroe Islands Ethiopia ET
FR France Falkland Islands (Malvinas) FK
GA Gabon Faroe Islands FO
GB Great Britain Fiji FJ
GD Grenada Finland FI
GE Georgia France FR
GF French Guiana French Guiana GF
GH Ghana French Polynesia PF
GI Gibraltar French Southern Territories TF
GL Greenland Gabon GA
GM Gambia Gambia GM
GN Guinea Georgia GE
GP Guadeloupe Germany DE
GQ Equatorial Guinea Ghana GH
GR Greece Gibraltar GI
GT Guatemala Great Britain GB
GW Guinea-Bissau Greece GR
GY Guyana Greenland GL
HK Hong Kong, China Grenada GD
HN Honduras Guadeloupe GP
HR Croatia Guatemala GT
HT Haiti Guinea GN
HU Hungary Guinea-Bissau GW
ID Indonesia Guyana GY
IE Ireland Haiti HT
IL Israel Honduras HN
IN India Hong Kong, China HK
IO British Indian Ocean Territory Hungary HU
IQ Iraq Iceland IS
IR Iran, Islamic Republic of India IN
IS Iceland Indonesia ID
IT Italy Iran, Islamic Republic of IR
JM Jamaica Iraq IQ
JO Jordan Ireland IE
JP Japan Israel IL
KE Kenya Italy IT
KG Kyrgyzstan Jamaica JM
KH Cambodia Japan JP
KI Kiribati Jordan JO
KM Comoros Kazakhstan KZ
KN Saint Kitts and Nevis Kenya KE
KP Dem. People's Rep of Korea Kiribati KI
KR Korea Korea KR
KW Kuwait Kuwait KW
KY Cayman Islands Kyrgyzstan KG
KZ Kazakhstan Lao, People's Dem. Republic LA
LA Lao, People's Dem. Republic Latvia LV
LB Lebanon Lebanon LB
I-28
Code Country Country Code
LC Saint Lucia Lesotho LS
LI Liechtenstein Liberia LR
LK Sri Lanka Libyan Jamahiriya LY
LR Liberia Liechtenstein LI
LS Lesotho Lithuania LT
LT Lithuania Luxembourg LU
LU Luxembourg Macau MO
LV Latvia Madagascar MG
LY Libyan Jamahiriya Malawi MW
MA Morocco Malaysia MY
MC Monaco Maldives MV
MD Moldova, Republic of Mali ML
MG Madagascar Malta MT
MH Marshall Islands Marshall Islands MH
MK The former Yugoslav Republic of Macedonia Martinique MQ
ML Mali Mauritania MR
MM Myanmar Mauritius MU
MN Mongolia Mayotte, Territorial Community of YT
MO Macau Mexico MX
MP Northern Mariana Islands Micronesia, Federated States of FM
MQ Martinique Moldova, Republic of MD
MR Mauritania Monaco MC
MS Montserrat Mongolia MN
MT Malta Montserrat MS
MU Mauritius Morocco MA
MV Maldives Mozambique MZ
MW Malawi Myanmar MM
MX Mexico Namibia NA
MY Malaysia Nauru NR
MZ Mozambique Nepal NP
NA Namibia Netherlands NL
NC New Caledonia Netherlands Antilles AN
NE Niger New Caledonia NC
NF Norfolk Island New Zealand NZ
NG Nigeria Nicaragua NI
NI Nicaragua Niger NE
NL Netherlands Nigeria NG
NO Norway Niue NU
NP Nepal Norfolk Island NF
NR Nauru Northern Mariana Islands MP
NU Niue Norway NO
NZ New Zealand Oman OM
OM Oman Pakistan PK
PA Panama (Rep) Palau PW
PE Peru Panama (Rep) PA
PF French Polynesia Papua New Guinea PG
PG Papua New Guinea Paraguay PY
PH Philippines Peru PE
PK Pakistan Philippines PH
PL Poland (Rep) Pitcairn, Henderson, Ducie and Oeno PN
Islands
PM Territorial Community of St Pierre and Poland (Rep) PL
Miquelon
PN Pitcairn, Henderson, Ducie and Oeno Portugal PT
Islands
PT Portugal Qatar QA
PW Palau Reunion RE
PY Paraguay Romania RO
QA Qatar Russian Federation RU
I-29
Code Country Country Code
RE Reunion Rwanda RW
RO Romania Saint Helena SH
RU Russian Federation Saint Kitts and Nevis KN
RW Rwanda Saint Lucia LC
SA Saudi Arabia Saint Vincent and the Grenadines VC
SB Solomon Islands Samoa WS
SC Seychelles San Marino SM
SD Sudan Sao Tome and Principe ST
SE Sweden Saudi Arabia SA
SG Singapore Senegal SN
SH Saint Helena Seychelles SC
SI Slovenia Sierra Leone SL
SK Slovakia Singapore SG
SL Sierra Leone Slovakia SK
SM San Marino Slovenia SI
SN Senegal Solomon Islands SB
SO Somalia Somalia SO
SR Suriname South Africa ZA
ST Sao Tome and Principe Spain ES
SV El Salvador Sri Lanka LK
SY Syrian Arab Rep Sudan SD
SZ Swaziland Suriname SR
TC Turks and Caicos Islands Swaziland SZ
TD Chad Sweden SE
TF French Southern Territories Switzerland CH
TG Togo Syrian Arab Rep SY
TH Thailand Tajikistan TJ
TJ Tajikistan Tanzania, United Republic of TZ
TK Tokelau Territorial Community of St Pierre and PM
Miquelon
TM Turkmenistan Thailand TH
TN Tunisia The former Yugoslav Republic of MK
Macedonia
TO Tonga (including Niuafo'ou) Togo TG
TP East Timor Tokelau TK
TR Turkey Tonga (including Niuafo'ou) TO
TT Trinidad and Tobago Trinidad and Tobago TT
TV Tuvalu Tunisia TN
TZ Tanzania, United Republic of Turkey TR
UA Ukraine Turkmenistan TM
UG Uganda Turks and Caicos Islands TC
US United States of America Tuvalu TV
UY Uruguay Uganda UG
UZ Uzbekistan Ukraine UA
VA Vatican United Arab Emirates AE
VC Saint Vincent and the Grenadines United States of America US
VE Venezuela Unknown Foreign Country XX
VG Virgin Islands (British) Uruguay UY
VN Vietnam Uzbekistan UZ
VU Vanuatu Vanuatu VU
WF Wallis and Futuna Islands Vatican VA
WS Samoa Venezuela VE
YE Yemen Vietnam VN
YT Mayotte, Territorial Community of Virgin Islands (British) VG
YU Yugoslavia Wallis and Futuna Islands WF
ZA South Africa Yemen YE
ZM Zambia Yugoslavia YU
ZW Zimbabwe Zambia ZM
I-30
What does federal law require in your situation?
Ezel checks current federal labor law against your facts and answers with citations.
Opens in Ezel Pro.
- Checks the law as it stands today, not only this page
- Cites every source it relies on, so you can verify it
- Chat, drafting and research in one workspace