TXP and TPP Tax and Amount Type Code Lists

The TXP (Tax Payment) and TPP (Third Party Tax Payments) codes are used with ACH payments.  They clarify how the payment in the BPR (Beginning Segment for Payments) is allocated.  The BPR segment includes the banking information and dollar total.  

The TXP banking convention contains the format, definitions, and implementation suggestions for business to electronically remit tax payments and information to taxing authorities via the automated Clearing House (ACH) Network using the CCD+ format.  This method allows the business taxpayer to transmit an ACH credit payment with remittance details in a single transaction. 

The rules and guidelines governing the formats, specifications and exchange of ACH entries are published by Nacha.  Nacha is also responsible for developing and maintaining Nacha endorsed banking conventions.   

 

Uniform Third Party Payment Codes: 

The following list reflects the agreed upon uniform third party payment codes developed in partnership with Nacha, FTA, and State tax agencies.  The ASC X12 EDI TXP and TPP Segments/Nacha Banking Conventions and state practice permits the use of the last two characters of the 5-byte field for a state's own distinguishing codes.  

Note: FTA provides this list in an effort to promote uniformity across state tax agencies. Please check with individual agencies to validate what they use.  


Individual Income 010
Withholding 011
Estimated Tax 012
Payment with Return 013
Request for Extension 014
Amended Return 015
Audit Assessment 016
Fiduciary Return 017


Corporation Income/Franchise 020
Estimated Tax 021
Payment with Return 022
Request for Extension 023
Amended Return 024
Audit Assessment 025
Annual Payment 026
Financial Institutions

Income/Franchise 030
Estimated Tax 031
Payment with Return 032
Request for Extension 033
Amended Return 034
Audit Assessment 035
Annual Payment 036

General Sales and Use Taxes 040
Sales and Use Tax 041
Sales Tax 042
Compensating Use Tax 043
Retailers's Use Tax 044
Consumer's Use Tax 045
Gross Receipts Tax 046
Motor Vehicle Sales and Use 047
Local Option Sales Tax 048
Telecommunications Tax 049
Motor Fuels Taxes 050
Gasoline 051
Special/Diesel Fuel 052
Motor Fuel Use Tax 053
Aviation Fuel 054
LP Gas 055
Sales Tax on Fuel 056
Local Option Fuel Tax 057
IFTA - from State 058
IFTA - from Taxpayer 059 

Alcoholic Beverage Taxes 060
Liquor Gallonage 061
Wine Gallonage 062
Beer Gallonage 063
Alcoholic Beverage Gallonage 064
Other Liquor Excise Tax 065 

Other Excise Taxes 070
Insurance Premium 071
Cigarette Tax 072
Tobacco Products Tax 073
Hotel/Motel Lodging 074
Tourism Tax 075
Soft Drink Tax 076 
All Cannabis Products 077

Production/Severance Taxes 080
Crude Oil 081
Natural Gas 082
Natural Gas Liquids 083
Oil and Natural Gas 084
Coal 085
Timber 086
Royalty 087
Other Severance 088 

Hazardous Waste Taxes 090
LUST (Leaking Underground Storage Tank) 091 

License Taxes 100
IRP - from State 101
IRP - from Taxpayer 102
Motor Vehicle Title - 103 

Ad Valorem/Property Taxes 110 

Solid Waste Taxes 120 

Unemployment Insurance 130 

Wagering 140 

Gaming 141 

Racing 142 

Utilities 150

Health Care 160 

Workmen's Compensation 170 

Other "Miscellaneous" Taxes 200 
Unclaimed Property 205 
Escheated Estates 206
Property Assessor Recertification Fees 208

Individual Income 010
Withholding 011
Estimated Tax 012
Payment with Return 013
Request for Extension 014

Additional Information 300 
Unspecified Tax Type 302 
May Be Applied to Multiple Tax Types 304


Amount Type Code List:

For Use with the Tax Payment (TXP) and Third Party Payment (TPP) Banking Conventions.

For TXP04 field:

  • T = Tax
  • P = Penalty
  • I = Interest
  • S = State
  • L = Local
  • C = City or County
  • F = Fee
  • W = Escrow
  • E = Estimated
  • A = Annual
  • X = Extension
  • D = Audit
  • O = Loan
  • U = Under Protest
  • R = Return
  • B = Bill
  • N = Prior Overpayment
  • M = Credit Memo
  • K = Discount
  • V = Levy
  • G = Garnishment

Nacha Information: 

Nacha has a guide on their website entitled "Tax Payment Banking Convention Guide for Formatting Electronic Tax Payments.  Click here to see that guide.  


Who do I contact if my state needs to add a new code or want to recommend a change to a code? 

Please contact Terri Steenblock at [email protected]