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Matrix Requirements

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 ensuring complete information on the matrix.

The matrix shall conform to the following requirements:

  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 on the matrix.
  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. "C/O" 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. Account Numbers should NOT be included in the Matrix.

To see an example of a matrix, click on the  Sample Matrix .


Government Agencies entitled to receive notice pursuant to Federal Rule of Bankruptcy Procedure 2002 (j) must be included on the case matrix.

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 local address.

Federal agencies/departments/instrumentalities which may require notice include:

  • 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

The Court maintains a Register of Mailing Addresses for Federal and State Governmental Units and Certain Taxing Authorities for use in the matrix.

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 United States Attorney must include a designation of the agency involved, using the initials of that agency. For example, "United States Attorney (FSA)."

The address for the United State Attorney for the Northern District of Iowa is 111 7th Avenue SE, Box 1,  Cedar Rapids IA 52401