12 special indicator

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Special Indicator (IMT-SPECIAL-IND)

The special indicator is a one-byte flag, found in position 97. It was once referred to as the "Special Account Classification" (SAC) field as well. This is a flag to denote whether the account represents a professional employer organization (PEO) company, or an Indian tribal council. Though it is possible for additional options to be added, these two are the only special classes listed at present. BLS has adopted the EXPO values for this field. Professional Employer Organizations (sometimes known colloquially as employee leasing companies) are denoted with an "L" class code. An Indian tribal council is listed as a "T". A Cannabis supplier is shown as an “M”, while combinations of PEO and Cannabis would be shown as a “Y”, and a combination of Indian Tribal Council and Cannabis supplier would be a “Z”. These specialized types of accounts are rare. For all accounts not falling under one of the special classifications, this field should be set to a space or low-values.


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