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Financial Institution Record Match (FIRM) and Financial Institution Data Match (FIDM)

The Franchise Tax Board is responsible for the administration of both the FIRM and FIDM programs. FIRM and FIDM benefit different programs even though the methods and dates for transmitting data are the same. Refer to the following information for assistance in uploading the right files to the correct location.

FIRM

  • The data match program that assists in the collection of delinquent tax accounts.
  • FIRM files are uploaded to INFORMATIX through their secure web transfer system.
  • The FIRM program is managed by Informatix:

FIDM

  • The data match program that assists in the collection of delinquent child support accounts.
  • FIDM files are uploaded to FTB through SWIFT.
  • The FIDM program is managed by the Franchise Tax Board, Data Resources and Services Unit:

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