X12 184 — Royalty Regulatory Report
The 184 transmits a regulatory royalty report — oil, gas, mineral production on federal or tribal lands — from an operator to the US ONRR (Office of Natural Resources Revenue).
Purpose
The 184 documents the periodic royalty report due to the US federal government for natural resource production on federal lands, Indian lands or offshore (OCS): production volume, price, deductions, royalty rate, amount due. It feeds the Mineral Revenue Management Support System (MRMSS).
It is governed by the Office of Natural Resources Revenue (ONRR, formerly MMS) and is mandatory monthly. Acknowledged by 997.
Envelope structure
The 184 travels within the three X12 envelope levels (ISA/IEA,
GS/GE with functional group RY, and ST/SE).
Didactic example in release 004010:
ISA*00* *00* *ZZ*OPERATOR *ZZ*USONRR *260515*1730*U*00401*000000184*0*P*>~
GS*RY*OPERATOR*USONRR*20260515*1730*1*X*004010~
ST*184*0001~
BGN*00*RY-2026-04*20260515~
N1*PR*ACME OIL & GAS LLC*24*EIN-OPER~
REF*ZZ*LEASE-OCS-G35200~
DTM*090*20260401~
DTM*036*20260430~
LX*1~
NTE*ZZ*OIL-PROD-BBL~
QTY*ZZ*42500~
AMT*ZZ*2125000.00~
PCT*RY*18.75~
SE*11*0001~
GE*1*1~
IEA*1*000000184~ Common segments
- Header —
ST,BGN. - Operator —
N1*PR. - Lease —
REF*ZZ. - Period —
DTM*090/DTM*036. - Production / amount —
LXloop:NTE(commodity type),QTY*ZZ(volume),AMT*ZZ(sales value),PCT*RY(royalty %). - Summary —
SE.
Common pitfalls
- Onshore vs offshore royalty rates: federal onshore rate is typically 12.5% or 16.67%, offshore can be 18.75%; applying the wrong rate triggers penalty.
- Allowable deductions: transportation and processing can be deducted — ONRR challenges aggressively; a 184 must document each deduction.
- Royalty in-kind (RIK): under RIK, the government takes the physical commodity; a RIK 184 is distinct from cash royalty, do not mix.
Related transactions
Documentation
The code 184 and the name Royalty Regulatory Report are public and listed on x12.org/products/transaction-sets. The complete structure of loops, qualifiers and code lists is distributed by DISA via the proprietary Implementation Guides (TR3). ediverse.io covers only public concepts, the envelope and didactic examples.