Corporation tax ACH credit CCD+ format

Record format specifications and layout

For ACH Credit Corporation Tax payments, the Tax Department uses the National Automated Clearing House Association (NACHA) Cash Concentration and Disbursement Plus One Addenda Record (CCD+) format.

There are two sections you must complete for the ACH Credit transaction:

Record 6 (ACH Credit payment)—includes the payment information, including to whom, how much, and from whom.
Record 7 (CCD+ Special Addenda Record)—includes required CT return information.

The specifications and layouts, including examples, for Record 6 and Record 7 are detailed on the following pages. All ACH Credit CT payments must adhere to these specifications so that they can be properly identified and correctly applied by the department.

Note: All fields are mandatory unless otherwise noted.

Record 6 specifications and layout
Field description	Field position	Field size	Field input type	Notes
Record type code	1	1	6	Input is always 6.
Transaction code	2-3	2	22	Input is always 22.
Receiving Depository Financial Institution (RDFI)	4-12	9	121000248	Input is always 121000248.
DFI account number	13-29	17	This is the Tax Department's bank account number.	Please call the Corporation Tax Information Center at 518-485-6027 between the hours of 8:30 a.m. and 4:30 p.m. EST to obtain this number. Left justify and leave the last spaces in the field blank.
ACH credit $ amount	30-39	10	$$$$$$$$cc	This is the amount of tax that will be remitted to the State of New York. This field is 10 positions, right-justified, numeric, and without a decimal point or commas. Any unused spaces should be filled with zeros.
Identification number	40-54	15	Alpha numeric	This is the taxpayer ID as entered on the CT return. Do not include hyphens or a check digit.
Business name	55-76	22	Alpha numeric	This is the name of the company remitting payment. Input is left-justified and alpha-numeric. Any unused field positions should be left blank. If your company name is longer than the 22 characters available, you should enter the first 22 characters just as they appear on your corporation tax return.
Discretionary data	77-78	2	Alpha numeric	Optional
Addenda record indicator	79	1	1	Input is always 1.
Trace Number	80-94	15	Numeric	For bank use

Record 6 example

XYZ Corporation (tax identification number 010203045) is filing a CT-3 for January 1, 2016, through December 31, 2016, and is submitting the balance due of $1,980.00 by ACH credit. $1,000.00 of the amount due should be applied to state tax while the remaining $980.00 amount due should be applied to MTA.

**Record 6 Example** Field position Table 1
Field position	1	2		4									13
Field position row 2	6	2	2	1	2	1	0	0	0	2	4	8	Call the department to obtain our 10-digit bank account number.

**Record 6 Example** Field position Table 2
Field position	30										40
Field position row 2	0	0	0	0	1	9	8	0	0	0	0	1	0	2	0	3	0	4	5

**Record 6 Example** Field position Table 3
Field position	55
Field position row 2	X	Y	Z		C	O	R	P	O	R	A	T	I	O	N

**Record 6 Example** Field position Table 4
Field position	77		79	80
Field position row 2			1

Record 7 Specifications and Layout
Field Description	Field positions	Minimum and maximum field size	Field input	Footnote
Record type	1	1	7	Input is always 7.
Addendum type	2-3	2	05	Input is always 05.
Segment identifier	4-6	3	TXP	Input is always TXP.
Separator	7	1	*
Taxpayer identification	8-22	15	Alpha-numeric	Input is left-justified. Any unused positions should remain blank. Do not include hyphens or a check digit.
Separator	23	1	*
Tax type code	24-28	5	CT	Input is always CT.
Separator	29	1	*
Liability period end date	30-37	8	YYYYMMDD (numeric)	This is the date of the tax period which you are reporting. Input is always numeric and in YYYYMMDD format.
Separator	38	1	*
Main state form name	39-48	10	Alpha numeric	Enter the main state form that you will be or have filed for the tax year the payment is to be applied to (for example, CT-3.)
Separator	49	1	*
State amount	50-59	10	Numeric	This is the amount of the payment to be applied to NYS tax. Do not put a decimal between dollars and cents. If your liability is zero, leave blank and continue to the next field entry.
Separator	60	1	*
MTA amount	61-70	10	Numeric	This is the amount of the payment to be applied to MTA tax. Do not put a decimal between dollars and cents. If your liability is zero, leave blank and continue to the next field entry.
Separator	71	1	*
Payment type indicator	72	1	Alpha	Enter R if the payment is a return payment. Enter E if the payment is an extension payment. Enter I if the payment is an installment or estimated tax payment. Enter M if the payment is a mandatory first installment (MFI) of estimated tax payment.
Separator	73	1	*
Access code	74-82	9	Leave blank.
Segment terminator	83	1	\	Input is always \.
Special addendum sequence number	84-87	4	0001	Input is always 0001.
Entry detail sequence number	88-94	7	Numeric	For bank use

Record 7 example

**Record 7 Example** Field position Table 1
Field position	1	2		4			7	8															23	24					29
Field position row 2	7	0	5	T	X	P	*	0	1	0	2	0	3	0	4	5							*	C	T				*

**Record 7 Example** Field position Table 2
Field position	30								38	39										49
Field position row 2	2	0	1	6	1	2	3	1	*	C	T	-	3							*

**Record 7 Example** Field position Table 3
Field position	50										60	61										71	72	73
Field position row 2	0	0	0	0	1	0	0	0	0	0	*	0	0	0	0	0	9	8	0	0	0	*	R	*

**Record 7 Example** Field position Table 4
Field position	74									83	84				88
Field position row 2										\	0	0	0	1

Updated: October 2, 2024