The matrix is a list of the names and addresses of creditors and parties in interest in a bankruptcy case. This information is used for noticing and also for claims information when applicable. The debtor and attorney for debtor are responsible for complete information on the matrix. 

The matrix shall conform to the following requirements:

(Sample Matrix)

1. The matrix must be in an ASCII file format with an appropriate text extension such as .txt before it can be sucessfully uploaded into the CM/ECF system. Keep punctuation and symbols to a minimum.
2. Do not include the debtor, joint debtor, attorney for the debtor, or the Office of the U.S. Trustee.
3. Each name/address block must contain a minimum of three (3) lines and a maximum of five (5) lines of text. Do not place a blank line within a name/address block.
4. Each name/address block must be separated by at least one (1) blank line.
5. Each line of text may contain no more than 40 characters including blank spaces.
6. Account numbers or "attention" lines should be placed on the second line of the name/address.
7. City, state, and zip code must be on the last line. If a nine-digit zip code is used, it must be typed with a hyphen separating the two groups.
8. All states must be two-letter abbreviations.
9. ALWAYS INCLUDE THE FOLLOWING PARTIES AS INDICATED (current matrix list is maintained by the Clerk's Office):

 Iowa Department of Revenue and Finance Internal Revenue Service (Chapter 11 only)Iowa Department of Human Services (If overpayment of public benefits such as Aid to Dependent Children, Food Stamps, Title XIX Medicaid, or child support assigned to the Department exists)
REGARDING NOTICE TO BE GIVEN WHEN AN AGENCY OF THE UNITED STATES IS A CREDITOR:Any agency, department, or instrumentality of the United States that is a creditor of a debtor shall be included in the lists, schedules, statements, and/or matrices of creditors using the most current address available. If the debtor-creditor relationship is with a federal agency whose office is located outside the state of Iowa, the out-of-state address should be used in addition to the addresses contained in the list maintained by the Clerk's Office.Federal agencies/departments/instrumentalities which may require notice:

• Department of Veterans Affairs
• US Department of Education
• Small Business Administration
• Farm Service Agency
• USDA/Rural Development
• US Department of Agriculture
• US Department of Labor
• Internal Revenue Service
• US Department of Housing & Urban Development
• US Department of Health & Human Services
• US Social Security Administration
• US Environmental Protection Agency

In addition to the specific agencies listed above, the matrices of creditors shall also include the appropriate address of the United States Attorney for the Northern District of Iowa. The listing of the United States Attorney must include a designation of the agency involved, using the initials of that agency. For example, "United States Attorney (FSA)."

Revised 2/7/2013

Agency addresses to be used when providing notice, as specified in the Matrix Requirements:

Iowa Department of Revenue
Attn: Bankruptcy Unit
P.O. Box 10471
Des Moines IA 50306

Department of Human Services/Bureau of Collections
400 SW 8th St; Suite H
Des Moines  IA 50309-4633
Attn:  Bankruptcy

Matrix list for the United States as creditor: