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State of California Franchise Tax Board

Financial Institution Record Match (FIRM)

We are authorized under the FIRM statute (California Revenue and Taxation Code (R&TC) Section 19266) to match delinquent debtor accounts against accounts held at financial institutions doing business in California. These financial institutions are required to enter into a participation agreement with us. We have authorized Informatix Inc. (Informatix) as our Program Administrator to administer the quarterly data exchange, and provide customer service and education/outreach services regarding the FIRM program.

Our procedures are provided in FIRM Regulation 19266, and the FIRM General Information Booklet.

  • Participation

    Financial institutions complete an Election form and submit it to Informatix. The form remains binding until the financial institution submits a new one.

    Informatix notifies financial institutions in writing as to which calendar quarter they will begin their quarterly match.

    Subsequent data matches continue in accordance with the Participation Schedule unless Informatix directs financial institutions in writing.

    Participation Schedule

    • July 15 - August 30
    • October 15 - November 30
    • January 15 - February 28
    • April 15 - May 30
  • Temporary Exemption/Suspension

    A financial institution may submit a Temporary Exemption/Suspension Request if any of the following apply:

    • It holds less than 250 open accounts.
    • Facts exist to grant a temporary exemption under R&TC Section 19266 (a)(2)(C)’s requirements.
    • It has been classified as undercapitalized, significantly undercapitalized, or critically undercapitalized by its supervisory authority. (R&TC Section 19266(a)(2)(D))
  • Reimbursements

    A financial institution may be eligible for reimbursement of actual costs as follows:

    • FIRM one-time start-up operational cost of no more than $2,500.
    • FIRM data matching costs (other than one-time start up operational cost) of no more than $250 per quarter.
      • Up to four quarters may be submitted at one time.

    Financial institutions may complete and submit a Reimbursement Invoice, no later than 30 calendar days after the end of the state of California’s fiscal year (June 30). We will not honor reimbursement invoices we receive after July 30.

  • Forms

  • Regulation, Law, and Legislation

  • Contact Information

    Franchise Tax Board, FIRM

    Email: FTBFIRMhelp@ftb.ca.gov

    Fax: 916.843.0267

    Phone: 916.845.5781

    Mail:

    FIRM MS 243
    FRANCHISE TAX BOARD
    PO BOX 1468
    SACRAMENTO, CA 95812-1468

    Informatix, Inc.

    Email: CATAX@informatixinc.com

    Fax: 517.318.4696

    Phone: 866.576.5986

    Mail:

    INFORMATIX
    CATAX MATCH OPERATIONS
    2485 NATOMAS PARK DRIVE, SUITE 430
    SACRAMENTO, CA 95833

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