Section 17. INQUIRIES — 0426 Publ 3373 (PDF)

Any questions regarding this program may be addressed to the IRS DIFSLA Program Manager, Natalie Jackels at natalie.m.jackels@irs.gov.
Customer Support Procedures: If you have technical questions, issues or concerns, please use the following steps 1-3 to submit your inquiry via e-mail:

To submit Customer Support request, follow Steps 1-3 below:

Step 1 : Create an e-mail and enter the following in the subject line: Customer Support

**Request from SS### ***

Step 2 : Complete items 4-7 below. Do not change items 1-3. Then cut and paste the complete list, numbers 1-7, into the body of your email.

Customer Directory Record: CD62946, Note: IRS ESD, Please attach this email to the ServiceNow ticket and assign to “OPERATIONS SVCS SE- CURE DATA TRANSFER SUPPORT”
Last Name: STATE
First Name: AGENCY
Agency Code (SS###)*:
State the question or describe the issue needing resolution:
IRS File Name (if applicable)**:
Requestor’s Name & Contact Info: sStep 3: Submit the request to the Enterprise Help Desk by sending the e-mail to:

For SLFT B2B - Send email to: it.slft.b2b.support@irs.gov

Insert your agency code wherever you see SS###. If you need help, contact

the DIFSLA Program Manager at (763) 347-7394. Important

• Do not remove the “Note to IRS ESD” after item 1. • Do not change the entries in…¶

request to the proper team for resolution.

Exceptions & meaning →

• Always send a courtesy copy of the customer support request email to the DIFSLA¶

Program Manager or other established point of contact (POC) within IRS.

Exceptions & meaning →

• You will receive an automated response with a ticket number; keep this ticket number¶

as reference for any follow-up actions that may be needed.

Note: the automated response will contain a web site and phone number for further communication. These are meant for internal use only. External customers should contact the DIFSLA Program Manager or other established POC within IRS if they have additional questions or need to follow up on a request.

Please allow 2 business days for a response from the SLFT technical team.

DIFSLA TY 2025 24

Exceptions & meaning →

ATTACHMENT 1¶

PROCESSING SCHEDULE

Input files must be received by the dates specified below in order for the IRS to process the file in the corresponding month. If the input file is received after the deadline for submission, the file will not be processed that month.
For SLFT you will receive notification via your agency’s group e-mail address when your output files are available for retrieval.
Output files are available via SLFT B2B for 14 calendar days after files are placed in the staging folder. If files are not retrieved, they will be removed from your staging folder and you must request the files to be “reposted.” Please use the procedures in Section 17.2 to have the files re-posted to your agency’s folder.
Shown below is the Processing Cycle Schedule for Tax Year 2025, which runs from July 2026 through June 2027. Please make sure that your files are submitted in a timely manner.
Input files received after the requested due date will not be processed. The file(s) will be deleted from the server.

DIFSLA PROCESSING SCHEDULE

July 2026	202529	7-(13-16)-26	7-(17-24)-26	7-28-26
Aug 2026	202533	8-(10-13)-26	8-(14-21)-26	8-25-26
Sep 2026	202537	9-(7-10)-26	9-(11-18)-26	9-22-26
Oct 2026	202541	10-(5-8)-26	10-(9-16)-26	10-20-26
Nov 2026	202545	11-(2-5)-26	11-(6-13)-26	11-17-26
Dec 2026	202549	11-(30-12-3)-26	12-(4-11)-26	12-15-26
Dec 2026	202552	12-(21-24)-26	12-(25-1-1)-27	1-5-27
Jan 2027	DARK MONTH – NO PROCESSING	DARK MONTH – NO PROCESSING	DARK MONTH – NO PROCESSING	DARK MONTH – NO PROCESSING
Feb 2027	202507	2-(8-11)-27	2-(12-19)-27	2-23-27
Mar 2027	202511	3-(8-11)-27	3-(12-19)-27	3-23-27
Apr 2027	202515	4-(5-8)-27	4-(9-16)-27	4-20-27
May 2027	202519	5-(3-6)-27	5-(7-14)-27	5-18-27
June 2027	202523	5-(31-6-3)-27	6-(4-11)-27	6-15-27
June 2027	202526	6-(21-24)-27	6-(25-7-2)-27	7-6-27

DIFSLA TY 2025 25

Exceptions & meaning →

ATTACHMENT 2¶

AGENCY ABBREVIATIONS

This alpha and alpha/numeric code represents the agency’s name as assigned by IRS. If the code is less than 3 characters, left justify and blank fill (Input file position 90-92).

Agency Name Code

Federal

Veterans Benefits Administration ..................VBA Veterans Health Administration......................VHA Social Security Administration .......................SSA

Agency Name Code

Human Services.......................................MT Nebraska Dept. of Health & Human

Services ...................................................NE New Hampshire Dept. of Health &

Human Services.......................................NH New Mexico Human Services Dept. ..............NM New York Office of Temporary & Disability

Assistance................................................NY North Carolina Dept. of Health & Human

Montana Dept. of Public Health &

State Alabama Dept. of Human Resources ............AL Alabama Medicaid Agency............................AL2 Alaska Dept. of Health & Social Services ......AK Arkansas Dept. of Human Services...............AR California Dept. of Social Services ................CA Connecticut Dept. of Social Services............CT Delaware Dept. of Health & Social Services..DE District of Columbia Dept. of Human

Services ...................................................DC Florida Dept. of Children & Families..............FL Georgia Dept. of Human Resources..............GA Hawaii Dept. of Human Services...................HI Idaho Dept. of Health & Welfare....................ID Illinois Dept. of Human Services....................IL Indiana Family & Social Services Admin........IN Iowa Dept. of Health and Human Services....IA Kansas Dept. for Children & Families............KS Kentucky Cabinet for Health & Family

Services ...................................................KY Louisiana Dept. of Children & Family

Services ...................................................LA Louisiana Dept. of Health ..............................LA2 Maine Dept. of Health & Human Services .....ME Maryland Dept. of Human Services...............MD Michigan Dept. of Health & Human Services.MI Minnesota Dept. of Children, Youth, and Families..................................................MN2 Minnesota Dept. of Human Services.............MN Mississippi Dept. of Human Services............MS Mississippi Division of Medicaid....................MS2 Missouri Dept. of Social Services..................MO

Services ...................................................NC North Dakota Dept. of Human Services ........ND Ohio Dept. of Jobs & Family Services ...........OH Ohio Department of Medicaid........................OH2 Oklahoma Dept. of Human Services .............OK Oregon Dept. of Human Resources...............OR Pennsylvania Dept. of Human Services.........PA Rhode Island Dept. of Human Services.........RI South Carolina Dept. of Social Services........SC South Dakota Dept. of Social Services..........SD Tennessee Dept. of Human Services.............TN Texas Health & Human Services Comm ........TX Utah Dept. of Workforce Services .................UT Vermont Dept. for Children & Families...........VT Virginia Dept. of Social Services....................VA Washington Dept. of Social & Health.............WA Wisconsin Dept. of Children and Families.... WI2 Wyoming Dept. of Family Services................WY

DIFSLA TY 2025 26

Exceptions & meaning →

ATTACHMENT 3¶

AGENCY CODE

The following code represents the agency’s name as assigned by IRS. Please include the agency code in all written and electronic communications to the IRS:

Agency Name Code

Federal: Veterans Benefits Administration................... 698 Veterans Health Administration...................... 694 Social Security Administration....................... 600

State: Alabama Dept. of Human Resources............ 637 Alabama Medicaid Agency............................ 638 Alaska Dept. of Health/Social Services......... 615 Arkansas Dept. of Human Services .............. 621 California Dept. of Social Services................ 625 Connecticut Dept. of Social Services............ 679 Delaware Dept. of Health and

Social Services ........................................ 623 District of Columbia Dept. of Human Services ........................................................ 667 Florida Dept. of Children & Families.............. 678 Georgia Dept. of Human Resources ............. 658 Hawaii Dept. of Human Services................... 633 Idaho Dept. of Health & Welfare.................... 613 Illinois Dept. of Human Services ................... 671 Indiana Family & Social Services Admin. ...... 622 Iowa Dept. of Health and Human Services ... 624 Kansas Dept. of Children and Families ......... 603 Kentucky Cabinet for Health & Family

Services................................................... 630 Louisiana Dept. of Children and Family

Services................................................... 660 Louisiana Dept. of Health.............................. 635 Maine Dept. of Health & Human

Services................................................... 626 Maryland Dept. of Human Resources ........... 689 Michigan Dept. of Health & Human Services.687 Minnesota Dept. of Children, Youth, and Families......................................................... 685 Minnesota Dept. of Human Services..............680 Mississippi Dept. of Human Services............ 665

Agency Name Code

State: Mississippi Division of Medicaid ................... 646 Missouri Dept. of Social Services ................. 609 Montana Dept. of Public Health & Human Services ........................................... 612 Nebraska Dept. of Health & Human

Services................................................... 632 New Hampshire Dept. of Health &

Human Services...................................... 649 New Mexico Human Services………………..676 New York Office of Temporary & Disability

Assistance ............................................... 607 North Carolina Dept. of Health & Human

Services................................................... 627 North Dakota Dept. of Human Services........ 650 Ohio Dept. of Job & Family Services ............ 634 Ohio Dept. of Medicaid ................................. 614 Oklahoma Dept. of Human Services ............ 619 Oregon Dept. of Human Services................. 670 Pennsylvania Dept. of Human Services........ 677 Rhode Island Dept. of Human Services........ 610 South Carolina Dept. of Social Services....... 629 South Dakota Dept. of Social Services......... 668 Tennessee Dept. of Human Services............ 601 Texas Health & Human Services Comm........ 640 Utah Dept. of Workforce Services................. 628 Vermont Dept. for Children & Family............. 643 Virginia Dept. of Social Services................... 620 Washington Dept. of Social & Health

Services................................................... 644 Wisconsin Dept. of Children and Families. ... 239 Wyoming Dept. of Family Services ............... 617

DIFSLA TY 2025 27

Exceptions & meaning →

ATTACHMENT 4¶

VERSION 11.3

The Document Code (DOC Code) (D9 pos 382-384) represents the type of document used by

the payer to report the income. The Income Indicator (pos 435-437, 450-452, 465-467, 480-482, 495-497, 510-512, 525-527, 540 542, and 555-557) reflects the type of income reported.

**	No Matched Record on IRMF or Record not Authorized for Disclosure
000	No information provided	No information provided	No information provided	No information provided
DOCUMENT CODE	FORM	INCOME INDICATOR	PAPER REFERENCE	DEFINITION
31	Form 1099-Q	Qualified Tuition Program Payments	Qualified Tuition Program Payments	Qualified Tuition Program Payments
		107	Box 2	Earnings (may be negative) - earnings part of qualified tuition program payments made to the designated beneficiary or account owner. Qualified tuition program includes programs established and maintained by private eligible educational institutions.

Designated Beneficiary Code Box 6 1…Recipient is not the designated beneficiary

32	Form: W-2 G	Statement of Gambling Winnings
		003	Box 1	Gross Winnings - income resulting from wagers.

DIFSLA TY 2025 28

DIFSLA TY 2025 29

DIFSLA TY 2025 30

Beneficiary’s Share of Income, Credits, Deductions, Etc.
002	Box 1	Interest Income (may be negative) beneficiary’s share of taxable income from accounts with banks, credit unions and thrifts (e.g., certificates of deposit and money market accounts).
008	Box 2a	Ordinary Dividends (may be negative) - distribution of money, stock, or other property from an estate or trust.
050	Box 6	Ordinary Business Income (may be negative) - beneficiary’s share of annuities, royalties, or any other income not subject to passive activity limitation.
151	Box 3	Net Short-Term Capital Gain (may be negative) - income from installment sales, like-kind exchanges and/or other partnerships and fiduciaries of less than 1 year.
152	Box 4a	Net Long-Term Capital Gain (may be negative) - income from installment sales, like-kind exchanges and/or other partnerships and fiduciaries of more than 1 year.

DIFSLA TY 2025 31

Shareholder’s Share of Undistributed Taxable Income, Credits, Deductions, Etc.
002	Box 4	Interest - income from or credited to: accounts (including certificates of deposit and money market accounts) with banks, credit unions and savings and loan associations; buildings and loan accounts; notes, loans and mortgages; tax refunds; insurance companies if paid or credited on dividends left with the company; bonds and debentures; also arbitrage bonds issued by State and local governments after October 9, 1969; gain on the disposition of certain market discount bonds to the extent of the accrued market discount; U.S. Treasury bills, notes and bonds; U.S. savings bonds including total interest when bond is cashed or when bond reaches maturity and no longer earns interest; or yearly increase in the bond(s)’ value; income received or credited to an account that may be withdrawn.
008	Box 5a	Ordinary Dividends - distribution of cash; value of stock, property or merchandise received as a shareholder (e.g., mutual fund).
025	Box 6	Royalties (may be negative) - income from oil, gas, mineral properties, copyrights and patents.
115	Box 1	Ordinary Business Income (Loss) (May be negative) - shareholder’s pro rata share of ordinary income, loss, deductions, credits and other information from all corporate activities.
116	Box 2	Net Rental Real Estate (Loss) (May be negative) - net income (loss) in which shareholder did not materially participate.

DIFSLA TY 2025 32

67 Cont’d	1120S K1	Shareholder’s Share of Undistributed Taxable Income, Credits, Deductions, Etc.
		117	Box 3	Other Net Rental Income (Loss) (May be negative) - net income (loss) from other rental activity in which shareholder did not materially participate.
		151	Box 7	Net Short -Term Capital Gain (Loss) (May be negative) - income from sales and exchanges of capital assets, including stocks, bonds, etc. and real estate held for less than 1 year.
		152	Box 8a	Net Long-Term Capital Gain (Loss) (May be negative) - income from sales and exchanges of capital assets, including stocks, bonds, etc. and real estate held for more than 1 year.
71	1099-NEC	Non-Employee Compensation	Non-Employee Compensation	Non-Employee Compensation
		21	Box 1	Non-Employee Compensation
73	1099-CAP	Changes in Corporate Control and Capital Structure	Changes in Corporate Control and Capital Structure	Changes in Corporate Control and Capital Structure
		073	Box 2	Aggregate Amount Received (may be negative)
	Shareholder Indicator Box 6 or Check Box b/… If it is a Mag Media document, the indicator will be blank 0… Loss can be taken on return 1… No loss can be taken on return
75	1099 S	Statement for Recipients of Proceeds from Real Estate Transactions	Statement for Recipients of Proceeds from Real Estate Transactions	Statement for Recipients of Proceeds from Real Estate Transactions
		080	Box 2	Gross Proceeds (Real Estate Sales)
		Foreign Indicator Box 5 Blank... Transferor is US 1 .........Transferor is a foreign person (nonresident alien, foreign partnership, foreign estate, or foreign trust)
79	1099 B	Statement for Recipients of Proceeds from Real Estate Brokers and Barters Exchange Transactions	Statement for Recipients of Proceeds from Real Estate Brokers and Barters Exchange Transactions	Statement for Recipients of Proceeds from Real Estate Brokers and Barters Exchange Transactions
		097	Box 1d	Proceeds (may be negative) Stocks, Bonds, etc. (may be negative)
		099	Box 11	Aggregate Profit or (Loss) (may be negative)

DIFSLA TY 2025 33

DIFSLA TY 2025 34

92	1099-INT	Statement for Recipients of Interest Income
		002	Box 1	Interest Income Not Included in Box 3
		034	Box 3	Interest on U.S. Savings Bonds and Treasury Obligations
93	1099-LTC	Distributions from Long Term Care Insurance Contract	Distributions from Long Term Care Insurance Contract	Distributions from Long Term Care Insurance Contract
		030	Box 1	Gross Long-Term Care Benefits Paid
		031	Box 2	Accelerated Death Benefits Paid
94	1099-MSA	Distributions from Medical Savings Accounts	Distributions from Medical Savings Accounts	Distributions from Medical Savings Accounts
		042	Box 2	Earnings on Excess Contributions
		043	Box 1	Gross Distribution
		DISTRIBUTION CODE MSA Box 3 b/…Not set 1…Normal distribution 2…Excess contributions 3…Disability 4…Death distribution other than code 6 5…Prohibited transaction 6…Death distribution after year of death to a nonspouse beneficiary
95	1099-MISC	Statement for Recipients of Miscellaneous Income	Statement for Recipients of Miscellaneous Income	Statement for Recipients of Miscellaneous Income

		022	Box 6	Medical Payments - payments made in the course of trade or business to each physician or other supplier or provider of medical or health care services, including payments made by medical and health care insurers under health, accident, and sickness insurance programs.
		024	Box 1	Rents – income received as rents; e.g., owner of housing project, real estate rentals for office space, machine rentals and pasture rentals.

DIFSLA TY 2025 35

		025	Box 2	Royalties – income paid from oil, gas, mineral properties, copyrights and patents.
		032	Box 3	Other Income - income not reportable in other boxes on form; e.g. prizes and awards, punitive damages, deceased employee’s wages paid to estate or beneficiary.
95 Cont’d	1099-MISC	Statement for Recipients of Miscellaneous Income	Statement for Recipients of Miscellaneous Income	Statement for Recipients of Miscellaneous Income
		048	Box 8	Substitute Payments in Lieu of Dividends or Interest.
96	1099 OID	Statement for Recipients of Original Issue Discount	Statement for Recipients of Original Issue Discount	Statement for Recipients of Original Issue Discount
		002	Box 2	Other Periodic Interest
		005	Box 11	Tax Exempt OID
		083	Box 1	Original Issue Discount for Current Year
		145	Box 8	Original Issue Discount on U.S. Treasury Obligations
97	1099 PATR	Statement for Recipients of Taxable Distributions Received from Cooperatives	Statement for Recipients of Taxable Distributions Received from Cooperatives	Statement for Recipients of Taxable Distributions Received from Cooperatives
		067	Box 1	Patronage Dividends
		068	Box 2	Nonpatronage Distributions
		069	Box 3	Per-unit Retain Allocations
		070	Box 5	Redemption of Nonqualified Notices and Retain Allocations
98	1099 R	Distributions from Pensions, Annuities, Retirement or Profit- sharing Plans, IRAs, Insurance Contracts, Etc.	Distributions from Pensions, Annuities, Retirement or Profit- sharing Plans, IRAs, Insurance Contracts, Etc.	Distributions from Pensions, Annuities, Retirement or Profit- sharing Plans, IRAs, Insurance Contracts, Etc.
		056	Box 6	Net Unrealized Appreciation – Portion of distribution that represents net unrealized appreciation in securities of the employer corporation (or subsidiary or parent corporation) attributable to employee contributions.
		057	Box 8	Other Income - actuarial value of annuity con- tract or retirement bond, retirement account exchange or death benefit payment that is part of a lump-sum distribution.
		128	Box 1	Gross Distribution

DIFSLA TY 2025 36

DIFSLA TY 2025 37

DIFSLA TY 2025 38

Exceptions & meaning →

ATTACHMENT 5¶

Procedures for Submission of Safeguard Report Files

The standard below must be used to properly name safeguard files for transmission via IRS approved secure file transfer method: SS###SFG X NNNMMYYYY.txt
The native file format must be identified in the file name, so the files can be properly opened upon receipt. The 9th character identifies the file type (i.e. use “ W ” to identify a Word document “.doc”, for example; CO184SFG W 001052012.txt, and “ Z ” for a “.zip file: CO184SFG Z 001052012.txt).
After creation, each file must be renamed with a “. txt ” extension by the POC before transmission. Do not use “save as” to change the file extension or it will corrupt the file and it will not be successfully transmitted to IRS.
Each time an agency sends a report file to IRS via IRS approved secure file transfer method, a corresponding control file must also be sent.
Control file content will include:

Exceptions & meaning →

• Incoming File Name • Report Type (SSR, SRR, CAP or MISC) • Number of Documents •…¶

Agency’s POC must use Binary mode rather than ASCII to transmit the documents.
The .txt extension of the data files and control file must be in lower case .
Questions on submission of Safeguard reports should be directed to SafeguardReports@irs.gov.

Safeguards file name legend:

SS State abbreviation

###	Agency code
SFG	To properly route to Safeguards
X = identify the native format of the file being transmitted	C = Control File (.txt) A = Adobe (.pdf) W = Word Document (.doc) E = Excel Document (.xls) Z = Zipped File (.zip)
NNN = sequence number	Always start with 001; increment when sending a replacement file. (i.e. use next highest number 002, 003 etc.)
MMYYYY	Month/year of file transmission
.txt – file extension	Rename all file extensions “.txt” do not use “save as”

DIFSLA TY 2025 39

Examples of properly named files for different file types:

Record Layout for Control File:

The control file should be formatted into one line with a character length limit of 80 characters. The control file name must be named: SS###SFG C NNNMMYYYY.txt

DIFSLA TY 2025 40

Control File Layout:

Procedures for Safeguards to Send Reports to Agencies

When Safeguards sends a report using IRS approved secure file transfer method, the agency will receive an email notification indicating there is an IRS file available for download. The notification will be sent to the group email address that the agency provided to IRS.
The standard below will be used to properly name safeguard files for transmission to agencies from Safeguards via IRS approved secure file transfer method: SFG X SS###NNNMMYYYY.pdf (.pdf or other file types such as .doc, .xls etc.)
The native file format must be identified in the file name, so the files can be properly opened upon receipt. The 4th character identifies the file type (i.e. use “ W ” to identify a Word document “.doc”, for example; SFG W CO184001052012.doc, and “ Z ” for a “.zip file: SFG Z CO184001052012.zip)
Agencies must download the files from the server as detailed below:

SLFT B2B – the agency will have 14 calendar days after files are placed in folder to download. Files are not automatically removed by SLFT after a download. Agencies will have to remove files from their folders after successful downloads or those files will remain until they expire.

DIFSLA TY 2025 41

The agency will receive an automated email notification within 10 minutes confirming that they have downloaded the files successfully.

Safeguards file name legend:

Examples of properly named files for different file types:

DIFSLA TY 2025 42

Exceptions & meaning →