Section 4. DEFINITIONS

DIFSLA: Disclosure of Information to Federal, State and Local Agencies is the name of the extract program developed, pursuant to IRC 6103(l)(7)(B), to provide unearned income information from IRS. It is also the internal file name for all input files.

DD File: Input file unprocessed; File submitted by agency does not meet the format requirements or the number of records in error equal more than 5% of the total record count. It is returned to agency unprocessed.

D3 File: Invalid request file; This file contains records in error that equal less than 5% of the total record count and/or records that were run against the DM1-NAP file that failed to match Primary TIN and Name Control.

D9 File: Information file

DIFSLA TY 2025 4

EBCDIC: Extended Binary Coded Decimal

InterchangeECC-MTB: Enterprise Computing Center Martinsburg

EIN: Employer Identification Number which has been assigned by the Internal Revenue Service to the reporting entity.

File: All input and output data data.

FTI: Federal Tax Information

Input File: Data records submitted by an agency

IRC or Code: Internal Revenue Code

IRMF: Information Return Master File;

Name Control: First four characters of the individual’s last name

NAP DM1 File: IRS file of all validly issued SSNs and their related name controls

Output File: Data provided to the requesting agency by IRS including the DD (unprocessed input), D3 (Invalid Requests) and D9 (Information Requests)

Payee: Person(s) or organization(s) receiving payments from the reporting entity or for whom an information return must be filed

Payer: Person or organization, including paying agent, making payments or is otherwise required to issue an information return

SDT: Secure Data Transfer

SSA: Social Security Administration

SSN: Social Security Number assigned by SSA

SLFT B2B: Secure Large File Transfer Business to Business

TIN: Taxpayer Identification Number which may be either an EIN or SSN.

USC: United States Code