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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.

INSURANCE COMPANIES PLEASE NOTE: The definition of financial institution includes insurance companies. The definition of account under Revenue and Taxation Code section 19266 (h)(1) is limited to "a demand deposit account, share or share draft account, checking or negotiable withdrawal order account, savings account, time deposit account, or money market mutual fund account." Insurance companies are not required to participate if they do not have these types of accounts.

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


    Fax: 916.843.0267

    Phone: 916.845.5781


    FIRM MS 243
    PO BOX 1468
    SACRAMENTO, CA 95812-1468

    Informatix, Inc.


    Fax: 517.318.4696

    Phone: 866.576.5986


    SACRAMENTO, CA 95833

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Last Updated: 12/14/2017

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