MOTOR FUELS FLAT (FLT) FILE and EDI FILING GUIDE

You must go to our Online Services login page and enter your Username and password.

For a FLT or an EDI file that contains a single account: After you have logged in to the Online Services Login page, on your Home page, follow these steps:

• Select File and/or View a Return button, then
• Select the account and period to file and select the Add button, then select the type of file (EDI or FLT) to be uploaded.
• If the file passes a basic syntax check, you will be required to verify the amounts included in the filing. You will be prompted to certify that the information contained in the file is true, correct, and complete by entering your name, title, and telephone number, and then selecting submit, and entering your login password. The Confirmation page displays the confirmation number, filer information, and total due. Links are included on the Confirmation page to make a payment, print the return, and exit the page.

For an EDI file that contains more than one account: After you have logged in to the Online Services Login page, on your Home page, follow these steps:

• Select Return Bulk File button, then
• Select EDI Motor Fuel Returns button, and select Add
• Select the type of file (EDI or FLT) to be submitted. If the file passes a basic syntax check, you will be required to verify the amounts included in the filing. You will be prompted to certify that the information contained in the file is true, correct, and complete by entering your name, title, and telephone number, and then selecting submit, and entering your login password. The Confirmation page displays the confirmation number, filer information, and total due. Links are included on the Confirmation page to make a payment, print the return, and exit the page.

The CDTFA will not accept the following data transmissions:

• Files of a type not identified in this document as approved for submission
• Data for multiple taxpayers in the same envelope
• Multiple report formats in the same envelope.

In addition to the File and/or View a Return option, the Home page provides the customer with several other options. Below is a sample of the available options.

Make a Payment - Allows you to make a payment.

Return Bulk File Allows you to upload EDI files that contain multiple accounts in one file

Return Bulk File then Validate Bulk File Allows you to validated the syntax of a filing before upload

Request Access to an Account Allows you to request access to another account

Request Power of Attorney Allows you to request Power of Attorney to another account

File Transmissions:

If you have any questions regarding transmitting Motor Fuels FLT or EDI filings, please contact the eServices Coordinator between 8:00 a.m. and 5:00 p.m., (Pacific time), Monday through Friday except state holidays at:

You may submit written correspondence to the eServices Coordinator at the following address:

Data Concerns/Questions:

If you have questions regarding data for motor fuels online filing, please call the Business Tax and Fee Division, Appeals and Data Analysis Branch, Data Analysis Unit between 8:00 a.m. and 5:00 p.m., Pacific time, Monday through Friday (excluding State holidays), at:

You may submit written correspondence to the Data Analysis Unit at the following address:

Please include the tax program you are inquiring about and provide contact information, such as name, address, phone number, and email in your written inquiries.

General Questions

If you have any general questions, you may contact our Customer Service Center at 1-800-400-7115 (CRS:711), Monday through Friday, 7:30 a.m. to 5:00 p.m., (Pacific time), except state holidays.

For additional information on motor fuels online filing, please visit the CDTFA website. On the CDTFA website, you can find the latest developments in tax-related news. Some of the topics and information available include:

• Motor Fuels Online Filing Page, including:
  • FLT templates
  • Online Filing Glossary
  • Filing Frequently Asked Questions (FAQs)
• CDTFA Online Services Information
• Hot Topics
• News Releases
• Special Taxpayer Alerts
• Telephone Numbers and Addresses for Other Services

You can also obtain tax forms, publications, and other information online.

The information contained in this guide is subject to change. If you are a filing participant in CDTFA motor fuels online filing, we recommend that you check our website for updates to this guide and the Motor Fuels Online Filing web page. Updates may include, but are not limited to:

• Changes to online filing rules or requirements
• Changes to motor fuel tax returns or reports
• New schedules
• New tax forms added to online filing

Assistance for persons with hearing or speech impairments can be obtained by calling California Relay Service (CRS): 711, between 8:00 a.m. and 5:00 p.m., Pacific time, Monday through Friday (excluding State holidays).

This guide summarizes the law and applicable regulations in effect when the document was written. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between this guide and the law, decisions will be based on the law, and not this guide.

Figure 1, below, illustrates the information flow from taxpayer to tax authority in both the paper and online processing environment. To effectively and efficiently process large volumes of information, both parties to the transaction need to eliminate paper processing by sharing information online. Online, both parties can communicate and resolve errors faster, thereby reducing overhead costs. Online processing can also reduce the possibility of interest and penalty charges as a result of more efficient and timely processing.

Information Flow Model

Figure 1. Illustrates the path information flows from customer to Tax Authority

The CDTFA continues to be responsive to the reporting needs of our online filing participants. If there is a demand for mapping using XML or other emerging file formats, the CDTFA will work with its customers to develop reporting procedures.

The data included in an FLT or EDI data set conveys the same information as the conventional paper document. Within each data set, there are sections that correspond directly to the format of the paper document:

• The header section contains information that pertains to the entire document, such as the filing date, company name, company address, filing period, account number, contact information, etc.
• The return section contains information describing which return is present in the data set.
• The summary item section contains information that cannot be derived from the detail, such as other exempt removals, etc.
• The transaction detail section includes the same information found on the paper schedules, such as bill of lading, carrier information, origin and destination information, gallons, etc.

A FLT data set is designed for a smaller business entity than one that may use EDI and that may have a less automated system and enter the data by hand in a software application like Microsoft Excel or Access.

The group responsible for developing the FLT (flat file) standards is the CDTFA. These standards apply only to files being submitted by a motor fuels customer.

FLT standards for the CDTFA can be found on the Motor Fuels Online Filing web page. They include:

• Attribute Conventions - formatting requirements
• Data Elements - field identifiers
• File Structure - FE/FG /FS
• Segments - tax form descriptors

Standards prescribe the framework for how a specific FLT message is formatted.

The CDTFA has developed Microsoft Excel workbook files for specific tax forms. Though each template may be used to create FLT documents, they are intended as examples for reference only.

The FLT workbooks are available on the Motor Fuels Online Filing web page. Also available are example workbooks which contain data that correspond to one of the example tax forms.

The CDTFA does not endorse the Microsoft Excel product nor does it accept liability for any problems resulting from submitting an online file developed from the Excel workbook files. The CDTFA's Microsoft Excel workbook file may be used without a complete understanding of the FLT format; however, a level of computer skill is required to use Microsoft Excel.

General

You will follow the FLT File Format, as defined in Version 1 Release 4 (CDTFA map). The CDTFA requires that all schedules provide the detailed information needed to perform tracking of monthly fuel transactions.

The CDTFA requires that both gallon and dollar amounts be rounded to the nearest whole number. Do not use decimals.

This section provides the information you need to create motor fuels tax forms. It will cover all the necessary specifications in detail for the creation of these tax forms. The topics covered are as follows:

• Motor Fuels FLT File Format Flow
  

  This section describes the record types contained in a file. Each of the record types is used for a specific purpose and, if a record type is required, it must be placed in the file in the order the record types are listed.

• Motor Fuels FLT File Structure Overview
  

  This section lists all of the fields in each record type without the formatting requirements for the fields. It also contains a description of the use for the record type as well as tips for completing record types. This section of the chapter is useful for laying out the flat file as it applies to individual reporting needs.

• Motor Fuels FLT File Tax Form Descriptors
  

  This section provides two key pieces of information for the development of a FLT file. First, it provides the Report Type field data for each tax form. This field data is used in every record type except the Filing Format Identifier record type. Second, this section provides detailed information about the line item requirements for each tax form.

• Attribute Conventions and Separator Requirements
  

  This section provides information helpful for understanding the formatting requirements for each field in a record type.

• Motor Fuels FLT File Reporting Map
  

  This section provides detailed information on the requirements for each record type. This information includes formatting requirements for each field.

The CDTFA s FLT File Specifications version control number for this publication is 4.0. The version control number will change when the CDTFA publishes updates to the FLT File format. This number is used by the CDTFA to manage changes between versions in flat files. Report the version control number in the File Type (FLT) Segment found in the FLT File format map of this chapter.

"Record type" is the term used to describe a line in the flat file. There are five different record types, and they are used to report different information. Some record types may or may not be required in a flat file, depending on the tax form being created, and some record types are only used once (FLT and FE record types) while others are repeated as often as necessary (FG and FS). Each record type is composed of fields containing the data needed to convey the information required by the CDTFA. A complete flat file will contain all the record types necessary to convey the information required for the tax form to be filed with the CDTFA in the proper format.

The FLT file format is designed to accommodate multiple tax forms. Therefore, fields are included in the record type's map that may not be applicable to every individual tax form. In these instances, no data is required to populate that field, but the empty field must be included in the file to maintain its integrity. A "Filler Tab" is used for this purpose.

All tax forms follow the FLT File format flow. The number of records in the FG and FS record types sections may vary depending on the requirements of the tax form and the type and quantity of transactions to be reported. For example, the line item record type (FG) will be repeated as many times as needed to report all line items for the tax form being created. (See "Motor Fuels FLT File Tax Form Descriptors" in this document for the requirements for each form.) Refer to the overview and format of the tax form to be reported to determine specific reporting requirements.

Table 1 FLT File Format Flow

The Filing Format Identifier Record Type (FLT) is used for all tax forms. It lets the CDTFA know what type of file is being submitted. To maintain data integrity throughout the file, the data in field 4, Interchange Control Number, must be used in field 21 of the header record type (FE) and field 37 of each permutation of the schedule record type (FS).

Table 2 Filing Format Identifier FLT File Structure Overview

The Header Record Type (FE) is used for all tax forms. It provides the CDTFA with the information it needs to identify the filer and validate the filing s acceptability. To maintain data integrity throughout the file, the information in fields 1-9 is repeated for every subsequent record type. Field 9 identifies the type of tax form being filed. A description of the data needed to populate that field is in "Motor Fuels FLT File Tax Form Descriptors" of this document.

Table 3 Header FLT File Structure Overview

The Line Item Record Type (FG) reports the line item information (the face of paper returns) to the CDTFA. It is not used for all tax forms. Refer to "Motor Fuels FLT File Tax Form Descriptors" in this document to determine what line item information, if any, is required for the tax form in question. All fields must be completed for each line item on the tax form.

Table 4 Line Item FLT File Structure Overview

The Payment Order/Remittance Advice Record Type (FP) reports the payment authorization information to the CDTFA. It is not used for all tax forms. It applies to forms SDR (Supplier of Diesel and Motor Vehicle Fuel) and DLR (Aircraft Jet Fuel Dealer). The segment is only included if a payment is remitted with the online tax return. The segment is not required if the payment for the return is made using other existing EFT methods.

Table 5 Payment Order/Remittance Advice FLT File Structure Overview

The Schedule Record Type (FS) is not used for all tax forms. It is used to report individual transactions. All 45 fields are used to report one transaction. Each transaction is a separate line and contains all 45 fields. The Schedule Record Type was developed to encompass all the transaction schedules used by the CDTFA; therefore, all fields do not apply to every schedule. If a field does not apply to the schedule used to report a transaction, no entry is required for that field, and a "Filler Tab" should be inserted in place of any data to maintain the integrity of the record type.

Table 6 Schedule FLT File Structure Overview

Each tax form contains different line items on its face except the terminal operator report and petroleum carrier (common carrier) report. These line items must be reported in the Line Item Record Type of the report. Each line item is reported using four (4) fields in the record type: FG10 (Line Item Code), FG11 (Unit of Measure (UOM) Qualifier), FG12 (UOM), and FG13 (Amount). The following tables identify the required field information and reporting order in the Line Item Record Type for each accepted tax form.

Table 7 Train Operator Report (Train Operator) FLT File Form Descriptors

Table 8 Petroleum Carrier Report (Common Carrier) FLT File Form Descriptors

Table 9 Terminal Operator Report FLT File Form Descriptors

Table 10 Supplier of Diesel Fuel Tax Return or Supplier of Motor Vehicle Fuel Tax Return FLT File Form Descriptors

Table 11 Aircraft Jet Fuel Dealer Tax Return FLT File Form Descriptors

Table 12 Diesel Fuel Tax Claim for Refund Sales to Ultimate Purchasers FLT File Form Descriptors

Table 13 Diesel Fuel Ultimate Vendor Report/Claim for Refund FLT File Form Descriptors

Table 14 Claim for Refund on Nontaxable Sales and Exports of Diesel Fuel FLT File Form Descriptors

Table 15 Diesel Fuel Claim for Refund on Nontaxable Uses FLT File Form Descriptors

Table 16 Flat File List of Attribute Conventions

Table 17 Flat File Separator Requirements

Table 18 FLT File Filing Format Identifier Record Type

Table 19 FLT File Header Record Type

Table 20 FLT File Payment Order/Remittance Advice Record Type

Table 21 FLT File Line Item Record Type

Table 22 FLT File Schedule Record Type for the Train Operator Report (PTR)

Table 23 FLT File Schedule Record Type for the Petroleum Carrier Report (CCR)

Table 24 FLT File Schedule Record Type for the Train Operator s Petroleum Carrier Report (CCR)

Table 25 FLT File Schedule Record Type for the Terminal Operator Report (TOR)

Table 26 FLT File Schedule Record Type for the Supplier of Diesel Fuel Tax Return or Supplier of Motor Vehicle Fuel Tax Return (SDR)

Table 27 FLT File Schedule Record Type for the Aircraft Jet Fuel Dealer Tax Return (DLR)

Table 28 FLT File Schedule Record Type for the Diesel Fuel Ultimate Vendor Report/Claim For Refund (DVM)

Table 29 FLT File Schedule Record Type for the Diesel Fuel Tax Claim for Refund Sales to Ultimate Purchasers (DVW)

Table 30 FLT File Schedule Record Type for the Claim for Refund on Nontaxable Sales and Exports of Diesel Fuel (DZC)

Table 31 FLT File Schedule Record Type for the Diesel Fuel Claim for Refund on Nontaxable Uses (DUC)

The data included in an FLT or EDI data set conveys the same information as the conventional paper document. Within each data set, there are sections that correspond directly to the format of the paper document:

The header section contains information that pertains to the entire document, such as the filing date, company name, company address, filing period, account number, contact information, etc.

The return section contains information describing which return is present in the data set.

The summary item section contains information that cannot be derived from the detail, such as other exempt removals, etc.

The transaction detail section includes the same information found on the paper schedules, such as bill of lading, carrier information, origin and destination information, gallons, etc.

To gain the maximum benefits of an EDI data set, a company s system must have the following two characteristics:

1. The flow of information must be integrated. In other words, the data must flow between automated business management systems using EDI software without being re-keyed.

2. The automated business management systems must be intelligent. These systems must be able to automatically process routine transactions according to those limits defined by the businesses conducting trade.

The group responsible for developing and maintaining X12 standards is the Accredited Standard Committee X12 (ASC X12) of the American National Standards Institute (ANSI). These standards are utilized to develop the EDI map that the customers will follow to create their data set for the CDTFA.

Standards are defined as the technical documentation approved by the ANSI Accredited Standard Committee (ASC) X12 that includes:

Code set TIA01 Code list (see Tax Information and Amount [TIA] Codes below)

Data elements TIA01 is the first element of the TIA segment

Interchange control structure ISA/GS/GE/IEA

Segments TIA, Tax Information and Amount Segment

Transaction sets TS813

Standards prescribe the framework for how a specific EDI message is formatted.

ANSI ASC X12 standards, usually referred to as X12, are the most commonly used EDI standards in North America. ANSI is the clearinghouse and coordinator for standards in all areas of trade and commerce.

TIA Codes are the segment that is used by EDI filers to specify the tax information and/or amount and is to be used for reporting tax information as established by taxing authorities.

General

You will follow the ANSI ASC X12 Electronic Filing of Return Data Transaction Set (TS813), as defined in Version 4 Release 3 (CDTFA map). The CDTFA requires that all schedules reflect the detailed information needed to perform tracking of monthly fuel transactions.

The CDTFA requires that both gallon and dollar information be reported as whole numbers. All gallon and dollar fractions should be rounded to the nearest whole number.

This section provides the information you need to generate motor fuels tax returns or reports in an EDI format. It covers all the necessary specifications in detail for the filing of these returns or reports. The topics covered are as follows:

Attribute Conventions

EDI Requirements

Transaction Set 813 (TS813)

TS813 Motor Fuels Structure Overview

TS813 Motor Fuels Map Flow

TS813 Motor Fuels Reporting Map

TS997 Functional Acknowledgement

TS997 Acknowledgement Example

The CDTFA s EDI Section version control number for this publication is 3.1. The version control number will change when the CDTFA publishes updates to the EDI map. This number is used by the CDTFA to manage changes between versions in EDI files. Report the version control number in the Tax Information and Amount (TIA) Segment Version of Taxing Authority s Implementation Guide found in the EDI map of this chapter.

The CDTFA map is designed based on the FTA Motor Fuel Uniformity EDI map. Key tables, similar to the one appearing below, have been added to the map flow diagrams and the EDI map to assist the reader in understanding how to implement the electronic filing requirements.

Table 6 EDI v. 4030 List of Attribute Conventions from ANSI ASC X12

Table 2 EDI v. 4030 Separator Requirements

Electronic Filing of Tax Return Data

FUNCTIONAL GROUP TF

This Draft Standard for Trial Use contains the format and establishes the data contents of the Electronic filing of Tax Return Data Transaction Set (813) for use within the context of an Electronic Data Interchange (EDI) environment. This transaction set can be used by tax filers to electronically file tax returns with a federal, state, or local taxing authority and which may initiate payments related to the tax return.

Notes

1. 0400 - The TIA segment allows for tax information and amounts associated with the entire filing. At least one occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.
2. 0500 - This N1 loop reflects names and addresses associated with the entire filing.
3. 0500 - This N1 loop reflects names and addresses associated with a particular tax form (TFS).
4. 0920 - at least one occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.
5. 1300 - This N1 loop reflects names and addresses associated with a particular subset of a tax form.
6. 1800 - At least one occurrence of the TIA segment must be present in the transaction set, either in Table 1 or Table 2.

Table 3

Table 4

Table 5

Table 6

Table 7

Table 8

Table 9

Table 10

Table 11

Table 12

Table 13

Table 14

• Max 1
  • 0100 ST Transaction Set Header (TS813)
    • 0200 BTI Identify Tax Agency Information
    • 0300 DTM Tax Filing Period
    • 0470 BPR Payment Order/Remittance Advice
    • 0400 TIA Version of Taxing Authority's Implementation Guide
    • 0400 TIA Confidential Information
    • 0400 TIA Total Net Reported
    • 0430 REF Sequence Error ID Number
    • Max 1
      • 0500 N1 Loop Taxpayer Name Detail
        • 0600 N2 Additional Taxpayer Name Detail
        • 0800 N3 Address Detail
        • 0900 N4 City, State, ZIP Code Detail
        • 1000 PER General Contact Person
        • 1000 PER EDI Contact Person
    • Max 1
      • N1 Loop Mailing Name Detail
        • 0600 N2 Additional Taxpayer Name Detail
        • 0800 N3 Address Detail
        • 0900 N4 City, State, ZIP Code Detail
    • Maximum Number of TFS Loops = 100,000
      • TFS Loop Terminal Operator Report (TOR)
        • 0200 REF Relationship to the Transaction Information
        • 0200 REF Sequence Error ID Number
        • 0200 REF No Activity
        • 0300 DTM Ending Inventory Date
        • Max 100,000
          • 1000 FGS Loop Physical Inventory by Product
            • 1100 REF Sequence Error ID Number
            • 1800 TIA Physical Inventory
      • 0100 TFS Loop Supplier/Distributor Report (SDR)
        • 0200 REF Relationship to the Transaction Information
        • 0200 REF Sequence Error ID Number
        • 0200 REF No Activity
        • 0300 DTM Ending Inventory Date
        • 0920 TIA Total Due
        • Max 100,000
          • 1000 FGS Loop Line Items from Face of Return Not Derived from Schedules
            • 1100 REF Sequence Error ID Number
            • 1800 TIA Line Item Detail
      • 0100 TFS Loop Petroleum Carrier Report (CCR)
        • 0200 REF Relationship to the Transaction Information
        • 0200 REF Sequence Error ID Number
        • 0200 REF No Activity
        • 0920 TIA Total Delivered
      • 0100 TFS Loop Aircraft Jet Fuel Dealer Report (DLR)
        • 0200 REF Relationship to the Transaction Information
        • 0200 REF Sequence Error ID Number
        • 0200 REF No Activity
        • 0300 DTM Ending Inventory Date
        • 0920 TIA Total Due
        • Max 100,000
          • 1000 FGS Loop Line Items from Face of Return Not Derived from Schedules
            • 1100 REF Sequence Error ID Number
            • 1800 TIA Line Item Detail
        • Max 100,000
          • 1000 FGS Loop Physical Inventory by Product
            • 1100 REF Sequence Error ID Number
            • 1800 TIA Physical Inventory
      • 0100 TFS Loop Summary Information
        • 0200 REF Relationship to the Transaction Information
        • 0200 REF Sequence Error ID Number
        • Max 100,000
          • 1000 FGS Loop Summary Data
            • 1100 REF Sequence Error ID Number
            • 1800 TIA Information
            • 1800 TIA Interest
            • 1800 TIA Penalty
      • 0100 TFS Loop Schedules
        • 0200 REF Relationship to the Transaction Information
        • 0200 REF Sequence Error ID Number
        • 0500 N1 Point of Origin
        • 0500 N1 Seller Information
        • 0500 N1 Position Holder Information
        • 0500 N1 Person Hiring Carrier (Consignor)
        • 0500 N1 Carrier Information
        • 0500 N1 Buyer/Consignee Information
        • 0500 N1 Point of Destination
        • Max 100,000
          • 1000 FGS Loop Bill Lading
            • 1100 REF Sequence Error ID Number
            • 1200 DTM Bill of Lading Date
            • 1800 TIA Bill of Lading Net
            • 1800 TIA Bill of Lading Gross
            • 1800 TIA Bill of Lading Billed
    • 0100 SE Transaction Set Trailer

Table 15 EDI v. 4030 Interchange Segment

Table 16 EDI v. 4030 Functional Group Segment

Table 17 EDI v. 4030 Beginning of Transaction Set Segment

Table 18 EDI v. 4030 Return Header Segments