Electronic Funds Transfer Payment Instructions
for Financial Institutions
ACH Credit Instructions
Financial institutions should use the following ACH format for credit payments.
IMPORTANT: Prior to making EFT payments, your customer must be registered with the Department of Revenue. Please verify that your customer has done this.
The ACH Credit must include the tax payment (TXP) banking convention within the addendum record of a NACHA CCD+ transaction. The TXP conventions must be followed exactly for proper posting of payment. Other addenda banking conventions should not be used.
- NACHA records for CCD+ entries must appear in the following sequence:
- File Header Record ("1" Record)
- Company/Batch Header Record ("5" Record)
- Entry Detail Record ("6" Record)
- Addenda Record (Carries an 80 character free form field, field 3) ("7" Record)
- Company/Batch Control Record ("8" Record)
- File Control Record ("9" Record)
- To create an ACH file, the Entry Detail Record ("6" Record) must be set up for the ACH Credit transaction file to include:
- The State's depository bank's ABA (American Bank Association) Routing Transit Number (RTN) in the Receiving Bank Number and Check Digit positions (fields 3 and 4)
US Bank - Milwaukee's ABA Routing Transit Number (RTN) is 075000022
For a list of the State's bank account numbers to send your payment to: See tax type information table (Table 5A) for the specific tax type you are paying. The bank account number must include any suffix indicated in that table.
- The State's depository bank's ABA (American Bank Association) Routing Transit Number (RTN) in the Receiving Bank Number and Check Digit positions (fields 3 and 4)
- A pre-notification transaction (a "zero-dollar" transaction) must be initiated at least 10 business days prior to the first transmission of an actual remittance transfer. These transactions are not acknowledged by US Bank unless a problem occurs.
The following sections contain information on how to use the TXP Conventions within the Payment Related Information Field (field 3) of the NACHA Addenda Record ("7" Record). For more specific information on NACHA formats, specifications and definitions, refer to the NACHA Operating Rules. Contact NACHA (703-561-1100) if you need further information.
Sample Addenda Records:
(The format is shown in "TXP Conventions for the Addenda Record for ACH Credits" with the definitions, tax types, and filing requirement details in the following tables.)
TABLE 1 -- TXP Conventions for the Addenda Record for ACH Credits
| Field # | Field Name (Data Elements & Separators) |
Field Require- ments |
Data Element Type |
Min/Max Use |
Contents |
|---|---|---|---|---|---|
| Segment Identifier | TXP | ||||
| Separator | * | ||||
| TXP01 | Taxpayer Identification | M | AN | 1/15 | XXXXXXXXX |
| Separator | * | ||||
| TXP02 | Tax Type Code | M | ID | 5/5 | XXXXX |
| Separator | * | ||||
| TXP03 | Tax Period End Date | M | DT | 6/6 | YYMMDD |
| Separator | * | ||||
| TXP04 | Amount Type | M | ID | 1/1 | T |
| Separator | * | ||||
| TXP05 | Amount | M | N2 | 3/10 | $$$$$$$$¢¢ |
| Separator | * | ||||
| TXP06 | Amount Type | O | ID | 1/1 | Not Used |
| Separator | * | ||||
| TXP07 | Amount | C | N2 | 3/10 | Not Used |
| Separator | * | ||||
| TXP08 | Amount Type | O | ID | 1/1 | Not Used |
| Separator | * | ||||
| TXP09 | Amount | C | N2 | 3/10 | Not Used |
| Separator | * | ||||
| TXP10 | Taxpayer Verification | O | AN | 1/6 | XXXXXX |
| Terminator | \ |
TABLE 2 -- Definitions of TXP Conventions - Data Elements and Separators
| Segment Identifier | Identifies the transfer as a tax payment. It must always be coded as TXP. |
| Taxpayer Identification Number | This is a number which identifies your company to WDOR. This number may be different for each tax type, and varies in length. See Table 5B. |
| Tax Type Code | This field is always 5 characters in length. WDOR follows the FTA standardized tax type codes for the first 3 characters. The final two characters are department assigned. See Table 5A. |
| Tax Period End Date | This date should be reported as the last day of the period or the income year for which the tax is being paid. It is not the due date. See Table 5B. |
| Amount Type | Indicates the type of payment. T = Tax |
| Amount | This is the total amount paid, except for withholding tax it is the amount withheld for the period involved. This is a variable length field (right justify). This field must always include cents and have a minimum of 3 digits. |
| Separator | The separator is used to separate fields within a segment. The character to be used is the asterisk. |
| Taxpayer Verification | The first six letters of your company name. |
| Terminator | The segment terminator identifies the end of the free form portion of the addenda record and must always be a back slash. |
TABLE 3 -- Definitions of TXP Conventions - Field Requirements
| M - Mandatory | This field must appear in the TXP convention. |
| C - Conditional | The presence of this field is dependent on the value or presence of other fields in the convention. |
| O - Optional | The appearance of this field is the option of the sending party. |
TABLE 4 -- Definitions of TXP Conventions - Data Element Types
| AN (Alpha-Numeric) | A sequence of letters, digits, spaces, and/or special characters. The contents shall be left-justified. Trailing spaces should be suppressed. |
| DT (Date) | Format for the Date Type is YYMMDD. YY is the last two digits of the year (00-99), MM is the numeric value of the month (01-12), and DD is the numeric value of the day (01-31). |
| ID (Identifier) | An identifier shall always contain a value from a predefined list of values (T = Tax). |
| N2 (Numeric) | N indicates numeric and 2 indicates the decimal places to the right of a fixed, implied decimal point. The decimal point is not transmitted. It is intended that this number will always be positive for the TXP application. In the TXP convention the amount fields are defined as N2 type data elements. Thus, $1200.00 would appear as *120000*. The minimum number of digits for this data element is 3, so $0.01 would appear as *001*. |
TABLE 5A -- Tax Type Information Table
| Tax Types | Tax Type Code | ABA/RTN | DOR Bank Account |
|---|---|---|---|
| Business Tax Registration | 10300 | 075000022 | 12165303210300 |
| Corporation Billings | 02540 | 075000022 | 12165303202200 |
| Corporation - Payment on Return | 02200 | 075000022 | 12165303202200 |
| Corporation - Payment on Amended Return | 02400 | 075000022 | 12165303202400 |
| Delinquent Tax | 15010 | 075000022 | 12165303215010 |
| Dry Cleaning | 04850 | 075000022 | 12165303204850 |
| Estimated Tax - Corporation (including corporation extension payments) | 02100 | 075000022 | 12165303202100 |
| Estimated Tax - Estates | 01212 | 075000022 | 12165303201212 |
| Estimated Tax - Individual (including individual extension payments) | 01213 | 075000022 | 12165303201213 |
| Estimated Tax - Partnership Recycle | 12010 | 075000022 | 12165303212010 |
| Estimated Tax - Trusts | 01211 | 075000022 | 12165303201211 |
| Excise Tax - Beer | 06300 | 075000022 | 12165303206300 |
| Excise Tax - Cigarette | 07200 | 075000022 | 12165303207200 |
| Excise Tax - Liquor & Wine | 06100 | 075000022 | 12165303206100 |
| Excise Tax - Tobacco Products | 07300 | 075000022 | 12165303207300 |
| Fuel Tax - Alternate | 05500 | 075000022 | 12165303205500 |
| Fuel Tax - Blender | 05800 | 075000022 | 12165303205100 |
| Fuel Tax - Carrier | 05700 | 075000022 | 12165303205100 |
| Fuel Tax - Floor Tax | 05300 | 075000022 | 12165303205300 |
| Fuel Tax - General Aviation | 05400 | 075000022 | 12165303205400 |
| Fuel Tax - Motor Vehicle & Petroleum Inspection Fees | 05100 | 075000022 | 12165303205100 |
| Fuel Tax - Refund Payback | 05900 | 075000022 | 12165303205900 |
| Fuel Tax - Terminal | 05600 | 075000022 | 12165303205100 |
| Pass-Through Withholding | 20100 | 075000022 | 12165303220100 |
| Individual - Payment on Return | 01313 | 075000022 | 12165303201313 |
| Premier Resort - All Districts | 04810 | 075000022 | 12165303204100 |
| Real Estate Transfer | 11020 | 075000022 | 12165303211020 |
| Sales & Use Tax | 04100 | 075000022 | 12165303204100 |
| Sales - Computer Bills | 04140 | 075000022 | 12165303204140 |
| Unemployment Insurance | 13000 | 075000022 | 182845580 |
| Utility & Special Tax - Airline Tax | 15090 | 075000022 | 12165303215090 |
| Utility & Special Tax - Assoc of Municipal Electric Fee | 15060 | 075000022 | 12165303215060 |
| Utility & Special Tax - Car Line Tax | 15080 | 075000022 | 12165303215080 |
| Utility & Special Tax - Conservation & Regulation Tax | 15085 | 075000022 | 12165303215085 |
| Utility & Special Tax - Electric Coop License Fee | 15075 | 075000022 | 12165303215075 |
| Utility & Special Tax - Municipal LHP License Fee | 15050 | 075000022 | 12165303215050 |
| Utility & Special Tax - Pipeline Tax | 15070 | 075000022 | 12165303215070 |
| Utility & Special Tax - Private LHP License Fee | 15055 | 075000022 | 12165303215055 |
| Utility & Special Tax - Railroad Tax | 15095 | 075000022 | 12165303215095 |
| Utility & Special Tax - Telecommunications Fee | 15065 | 075000022 | 12165303215065 |
| Wage Attachment Payment | 15030 | 075000022 | 12165303215030 |
| Withholding Tax (not Pass-Through -- see above) | 01100 | 075000022 | 121634552 |
Table 5B -- Tax Period and Filing Requirements
| Tax Types | Tax Period End Date |
Taxpayer ID Number |
Other Info. |
|---|---|---|---|
|
The last day of the calendar or fiscal filing year.
Example: December 31, 2007 would be 071231 |
9 digit FEIN or Social Security Number - format without dashes | Do not send estimated tax vouchers to WDOR.
Continue to file tax returns as usual. Corporation and individual extension payments can be made by EFT with this format. Use the same tax type code as the quarterly estimate and enter appropriate tax year. No EFT is required, if no tax is due. |
| Dry Cleaning | The 25th day of the month following the end of the quarter.
Example: April 25, 2007 would be 070425 |
10 digit Customer Number - format without dashes | Continue to file tax returns as usual.
No EFT is required, if no tax is due. |
| Excise Taxes | The last day of the reporting period (month).
Example: October 31, 2007 would be 071031 |
9 digit FEIN or Social Security Number - format without dashes | Continue to file tax returns as usual.
No EFT is required, if no tax is due. |
| Fuel Taxes | The last day of the reporting period (month).
Example: April 30, 2007 would be 070430 |
9 digit FEIN or Social Security Number - format without dashes | Continue to file tax returns as usual.
No EFT is required, if no tax is due. |
| Pass-Through Withholding Tax | The last day of the calendar year or fiscal filing year.
Example: June 30, 2007 would be 070630 |
9 digit FEIN or Social Security Number - format without dashes | File form PW-1 electronically.
No EFT is required, if no tax is due. |
| Premier Resort | The last day of the reporting period, which is the last day of the month following the end of the quarter (or year, for annual filers).
Example: April 30, 2007 would be 070430 |
10 digit Customer Number - format without dashes | Continue to file tax returns as usual.
No EFT is required, if no tax is due. |
| Real Estate Transfer | The last day of the month.
Example: July 31, 2007 would be 070731 |
9 digit FEIN number - format without dashes | Fax a copy of Real Estate Transmittal (Form P-520) to (608) 264-6887.
No EFT is required, if no tax is due. |
| Sales Taxes | The last day of the reporting period.
Example: April 30, 2007 would be 070430 |
10 digit Customer Number - format without dashes | Continue to file tax returns as usual.
No EFT is required, if no tax is due. |
| Unemployment Insurance | The last day of the reporting period.
Example: March 31, 2007 would be 070331 |
7 digit Unemployment Insurance Number formatted as shown in the sample addenda record.
Example: ID# 123456-000-7 should be formatted as 1234567 |
When paying your taxes by EFT you must continue to file your quarterly unemployment tax report. You
may file your report electronically at UI/QTWRS or on paper. If you file electronically do not send in a duplicate
paper report. When paying by EFT, please leave blank or enter 0.00 on line 17 of the paper tax report (Total Amount Enclosed With This Report).
Line 17 is only filled in with your payment amount when your payment is enclosed with the paper report. When paying by EFT and filing a paper report, mail your report to the
Department of Workforce Development, Division of Unemployment Insurance, PO Box 78960,Milwaukee, WI 53278-0960.
No EFT is required, if no tax is due. |
| Utility and Special Taxes | The payment due date.
Example: May 10, 2007 would be 070510 and November 10, 2007 would be 071110. |
9 digit FEIN number - format without dashes | Fax copy of billing notice to (608) 264-6887.
No EFT is required, if no tax is due. |
| Wage Attachment Payment | End of last pay period included in payment. | 9 digit Social Security number - format without dashes. | The employer will need to contact the Department of Revenue if the employee is laid-off, quits or is terminated. Contact the department at PO Box 8960, Madison, WI 53708, (608) 264-9956.
No EFT is required, if no tax is due. |
Withholding Tax (not Pass-Through Withholding -- see above) |
The last day of the reporting period.
Example: March 15, 2007 would be 070315 |
7 digit Withholding Employer ID Number formatted with a dash between the 6th and 7th digit.
Example: 123456-7 |
Do not send WT-6 forms to WDOR.
Important: Do not send payment for Withholding Annual Reconciliation (Form WT-7) by EFT. WT-7 and payment can be filed online or mailed. A zero dollar EFT payment is required when there is no tax liability for the reporting period. |
FOR MORE INFORMATION PLEASE CONTACT:
WISCONSIN DEPARTMENT OF REVENUE
Electronic Funds Transfer Assistance
P.O. Box 8902
Madison, WI 53708-8902
Phone: (608) 264-9918
Fax: (608) 264-6884
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Questions
Last updated January 2, 2008