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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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X12 167 — Tax Information Exchange

Structured tax information transmission between agencies (IRS ↔ State) or between agencies and reporting third parties (banks, employers).

Purpose

The 167 supports structured tax-information exchange: reported income (1099, W-2 summaries), withholding, exemptions, allowances. Used for federal-state reciprocity (IRS shares with State Departments of Revenue), and third-party reporting (banks on paid interest, brokerages on dividends).

Envelope structure

The 167 travels inside the three X12 envelope levels (ISA/IEA, GS/GE with functional group TX, and ST/SE). Didactic example in 004010:

x12 example-167.x12 
ISA*00*          *00*          *ZZ*BANK01        *ZZ*IRS           *260516*2130*U*00401*000000167*0*P*>~
GS*TX*BANK01*IRS*20260516*2130*1*X*004010~
ST*167*0001~
BTX*XR*XCH-2026-001*20260516~
NM1*FL*2*ACME BANK*****FI*12-3456789~
NM1*RA*2*INTERNAL REVENUE SERVICE*****FI*IRS~
DTM*194*20250101~
DTM*195*20251231~
AMT*EI*1500.00~
SE*7*0001~
GE*1*1~
IEA*1*000000167~

Common segments

  • Header — ST, BTX Beginning of Tax Exchange.
  • Filer — NM1*FL.
  • Receiver agency — NM1*RA.
  • Tax period — DTM*194 start, DTM*195 end.
  • Income items — SVD service detail, AMT.
  • Summary — SE.

Common pitfalls

  • Missing SSN/TIN: the 167 must precisely identify the taxpayer.
  • Federal vs State fiscal year: some States have a fiscal year ≠ calendar — verify.
  • Numbers in thousands: IRS convention = whole dollars, no implicit thousands.

Documentation

The 167 code and the Tax Information Exchange name are public and listed at x12.org/products/transaction-sets. The full loops/qualifiers/code-lists structure is distributed by DISA via proprietary Implementation Guides (TR3). ediverse.io covers only public concepts, the envelope and didactic examples.