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X12 transaction guide · Finance

EDI 826 Tax Information Exchange

The bi-directional X12 document used to exchange tax information between tax agencies and other authorized parties.

Sent by
Tax agency or authorized party
Received by
Tax agency or authorized party
Standard
ANSI ASC X12

What is an EDI 826?

The EDI 826 Tax Information Exchange is the bi-directional ANSI X12 transaction set used to exchange tax information between tax agencies and other authorized parties.

Agencies exchange information to administer taxes: for example, one agency may share filing or registration data with another, or a taxpayer's representative may provide information requested by an agency. The 826 gives these exchanges a structured format, complementing the filing of returns (813) and acknowledgments (151). Exchanges are governed by the confidentiality rules that apply to tax information.

How the EDI 826 worksDiagram of the EDI 826 Tax Information Exchange. Tax agency or authorized party sends it to tax agency or authorized party. It usually follows 813. It is usually followed by 997. Inside the ISA, GS and ST envelopes, X12 release 008010 requires, in the heading: BTI (Beginning Tax Information). 2 optional loops are listed by their first segment.How the EDI 826 worksTax Information Exchange: who sends it, where it fits and what the standard marks required1 WHERE IT FITSUSUALLY FOLLOWS813Electronic Filing of TaxReturn DataEDI 826SENDERTax agency orauthorized partyRECEIVERTax agency orauthorized party997 or 999 acknowledgment back, if the partners agreeUSUALLY FOLLOWED BY997FunctionalAcknowledgment2 WHAT X12 RELEASE 008010 REQUIRESInterchange: sender and receiver IDsISA … IEAFunctional group, ID code TIGS … GETransaction set 826ST … SEHEADINGBTIBeginning Tax Information+ 1 optional loop, starting with:N1DETAIL+ 1 optional loop, starting with:TFSBlue box: required loop. Optional loops are listed by the segment that starts them; when a loop is used, that first segment is required. Optional segmentsoutside loops are not drawn.Structure: required segments and loops in the X12 008010 listing for the 826. Your trading partner's implementation guide adds its own requirements.
How the EDI 826 worksDiagram of the EDI 826 Tax Information Exchange. Tax agency or authorized party sends it to tax agency or authorized party. It usually follows 813. It is usually followed by 997. Inside the ISA, GS and ST envelopes, X12 release 008010 requires, in the heading: BTI (Beginning Tax Information). 2 optional loops are listed by their first segment.How the EDI 826 worksTax Information Exchange: who sends it, whereit fits and what the standard marks required1 WHERE IT FITSUSUALLY FOLLOWS813Electronic Filing of Tax Return DataEDI 826SENDERTax agency orauthorized partyRECEIVERTax agency orauthorized party997 or 999 acknowledgment back, if the partnersagreeUSUALLY FOLLOWED BY997Functional Acknowledgment2 WHAT X12 RELEASE 008010 REQUIRESInterchange: sender and receiver IDs (ISA… IEA)Functional group, ID code TI (GS … GE)Transaction set 826 (ST … SE)HEADINGBTIBeginning Tax Information+ 1 optional loop, starting with:N1DETAIL+ 1 optional loop, starting with:TFSBlue box: required loop. Optional loops are listedby the segment that starts them; when a loop isused, that first segment is required. Optionalsegments outside loops are not drawn.Structure: required segments and loops in the X12008010 listing for the 826. Your trading partner'simplementation guide adds its own requirements.

How to read this diagram: the top row shows who sends the 826, to whom, and which documents usually come before and after it. The lower part shows what X12 release 008010 itself requires: the envelopes around the 826 and the segments and loops the standard marks as required, area by area. Optional loops are listed by the segment that starts them rather than drawn in full. This is the standard's minimum, not a trading partner's requirement: each partner's implementation guide usually makes some optional loops mandatory, restricts the codes and may use a different release.

Expand diagram Download SVG

When it is used

  • Exchanging tax data between agencies
  • Providing requested tax information to an agency
  • Sharing registration or filing information

Where it fits in the document flow

Usually follows 813 Electronic Filing of Tax Return Data
This document 826 Tax Information Exchange
Usually followed by 997 Functional Acknowledgment

Structure

Mandatory segments in the 826 (X12 release 008010)

The segments X12 release 008010 marks as mandatory at their level, in order. Segments inside optional loops are needed only when the loop is used. This is the standard's requirement, not your trading partner's: each partner's implementation guide names the release it uses, adds the optional segments it requires and restricts the values. The requirement status comes from one published X12 reference listing and has not been checked against a second source.

  • ST
  • BTI
  • N1
  • TFS
  • FGS
  • SE

Practical example

The 826 in practice

A state revenue department and a neighboring state agree to exchange information on fuel tax filings to detect unreported cross-border sales. Each month they exchange 826 transactions with taxpayer identifiers and reported volumes. Each agency matches the data with its own filings and follows up discrepancies.

Implementation

Implementation considerations for the 826

  • Comply with confidentiality rules for tax information.
  • Agree data elements and identifiers with each exchange partner.
  • Validate data before using it for enforcement.
  • Log every exchange of tax data for later audit.

How ECOM helps

Automate the 826 with ECOM

Solution

Financial Document Automation

Automate invoices, remittances, payment files and bank statements from capture to posting.

Solution

EDI Integration

Exchange X12 and EDIFACT documents with partners and integrate them directly with your ERP.

Industry

Financial Services

Secure file transfer and B2B integration for banks and financial institutions.

More general questions about EDI are answered in the EDI FAQ.

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