Section 101. Schedule K-1 Processing
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
3.0.101 Schedule K-1 Processing¶
Manual Transmittal¶
Purpose¶
(1) This transmits revised IRM 3.0.101, General, Schedule K-1 Processing.
Material Changes¶
(1) IRM 3.0.101.5 Updated editing instructions for (7) a.
(2) IRM editorial changes, spelling, grammar, plain language and tax years.
Effect on Other Documents¶
Audience¶
Effective Date¶
Scott Wallace Director, Submission Processing Taxpayer Services
Program Scope and Objectives¶
Purpose: IRM 3.0.101 provides written instructions about the processing of Schedules K-1 through the Service Center Recognition/Image Processing System (SCRIPS).
Audience: The users of this IRM are Submission Processing Data Conversion Operation, Receipt and Control Operation, Code and Edit, Input Correction Operation (Error Resolution) and their support staff which includes but isn’t limited to the following: extracting and sorting employees, peripheral scanner operators, clerks, tax examiners, leads, and supervisors. These instructions apply to all campuses.
Policy Owner: The Director of Submission Processing.
Program Owner: Return Processing Branch, Mail Management/Data Conversion (an Organization within Submission Processing).
Primary Stakeholders: Primary stakeholders for this IRM include:
Service and Enforcement,
ACA Implementation,
Compliance Strategy and Policy,
Large Business and International (LB&I),
Operations Business Support,
Office of Servicewide Penalties and
Statistics of Income (SOI).
Program Goals: The goal of this program is to convert processable Schedules K-1 filed on paper media to electronic data records.
Background¶
Paper returns and schedules are sent to the IRS by filers to fulfill their requirement to file a paper return and provide their taxpayer identification number (TIN). IRS must convert these returns to an electronic data record for use. Validation of the paper return information and conversion to electronic data is required.
Note:¶
The above list may not be all inclusive of the various updates to the IRC.
Roles and Responsibilities¶
The Operation manager secures, assigns, and provides training for the staff needed to perform the duties presented in this IRM.
The Planning and Analysis staff provides feedback and support to local management to monitor and achieve scheduled goals.
The team manager assigns, monitors, and controls the workflow to accomplish timely completion of the duties presented in this IRM.
The employee applies the instruction for the duties presented in this IRM on the SCRIPS system to accurately convert paper data to an electronic data record for proper posting for use by the IRS.
Program Management and Review¶
Program Reports: The reports listed below show receipts, production, and inventory for conversion of paper returns to electronic data. Management uses these reports to monitor the daily and weekly status of the program through completion.
IPS0083, Workstation Operator Statistics Program and Function Summary Report
IPS10610, Run Balancing Report
IPS06440, Throughput Statistics Report
PCC 2240, Daily Production Report - Program Sequence
PCC 6040, SC WP&C Performance and Cost Report
PCC 6240, SC WP&C Program Analysis Report
PCB 0440, Daily Workload and Staff Hours Schedule
PCB 0540, Weekly Workload and Staffing Schedule
Program Effectiveness: Management measures weekly goals using the above reports for each function compared to the established completion schedule. Each function is expected to complete the inventory on or before the program completion date, and to meet or exceed schedule prior to the program completion date as stated in IRM 3.30.123, Work Planning and Control Processing Timeliness: Cycles, Criteria, and Critical Dates.
Annual Review: Management reviews the processes in this manual annually to ensure accuracy and promote consistent tax administration.
Program Controls¶
Local reports may be used to establish more information for keeping daily program control. Local reports do not replace the established official reports and required production reporting.
Acronyms/Terms/Definitions¶
The following list of acronyms are used in this IRM. Definition of data entry prompts are in the charts.
Acronyms
Definition
ABC
Alphanumeric Block Control
BMF
Business Master File
CC
Command Code
DLN
Document Locator Number
DV
Data Validation
EIN
Employer Identification Number
ERS
Error Resolution System
FLC
File Location Code
IMF
Individual Master File
IRM
Internal Revenue Manual
MCC
Major City Code
OE
Original Entry
PCD
Program Completion Date
SSN
Social Security Number
T Lines
Transcription Lines
TIN
Taxpayer Identification Number
Listed below are terms and their definitions related to SCRIPS processing.
Term
Definition
Alpha Character
A character (letter) of the alphabet.
Alphanumeric Field
A field that accepts both alpha and numeric characters.
Application
Refers to the form type being processed (e.g., Schedule K-1 or IRP).
Block
A group of Schedule K-1 documents identified with consecutive DLNs. The output program creates a block by combining documents from various units-of-work that share a block DLN.
Block DLN
An 11-digit DLN that consists of a two-digit File Location Code, tax class (always 5 for Schedules K-1), a two-digit document type, a three-digit Julian date and a three-digit block number.
Block Number
Also called "blocking series." The 9th, 10th, and 11th digits in a DLN. Up to 100 sequence numbers may be associated with one block number 00 through 99.
Capture
The process of obtaining images of a document for character recognition and operator use.
Character
Any symbol or alpha (special or numeric), that represents information.
Character Recognition
The process of converting information from paper to digital form.
Cursor
A vertical line showing the position where the next entry is keyed.
Data Fields
Those fields that do not include entity fields (e.g., money amounts, dates, etc.).
DLN
A 14-digit Document Locator Number that consists of a two-digit File Location Code, tax class a two-digit document type, a three-digit Julian date and a three-digit block number, two-digit sequence number and a year digit.
EIN
An Employer Identification Number (a nine-digit number) typically identifies an entity such as a corporation, or trust. Usually in nn-nnnnnnn format.
Entity/Entity Fields
The portion of the document that deals with TIN, name, and address information.
Field
Specific area provided for data entry.
Flag
A question mark used to "mark" an unrecognizable character, or an error within a field.
Function Keys
The upper row of keys on the keyboard. The function keys are
Highlighting
A three-dimensional shadowing of a template field used to direct attention to the field. Used in OE to show the current cursor position. Used in DV to show the current field containing an error.
Image Strip
A section of the true and complete image. Each strip corresponds to a particular field.
Key Combination
Keystroke commands that require two or more simultaneous keystrokes. For example, press for (post-to-close) means to press and hold the key before releasing the Menu A list of operations/options from which the workstation operator selects. Message Window A window that appears within the main window. It usually appears in the center of the screen. The system uses these windows to relay messages to the operator. NABR Name and Address Block Reader. NABR compares the address captured from the scanner and the United States Postal Service database of addresses. Non-Conforming Form A form the scanner cannot recognize. Numeric Character A number ranging from 0 to 9. Payee A recipient of money amounts issued by the payer. A filer may identify a payee on the form as one of the following: Beneficiary, Partner, or Shareholder. Payer An issuer of money amounts to a payee. A form may identify the payer as one of the following: Parent, Fiduciary, Estate, Partnership, or Corporation. Prompt A message or statement displayed that requires an operator response. Reverse Video A reversed display of the black and white on an image (i.e., black becomes white and white becomes black). Sequence Number/Serial Number A two-digit number within the DLN that uniquely identifies the document. Sight-Verify Examine a highlighted field in DV. If correct, release the field. If incorrect, correct the field. Also called "verify." Special Characters (symbols) *, &, /, %, #, ?, etc. SSN Social Security Number, a nine-digit number issued to an individual by the Social Security Administration. Usually in nnn-nn-nnnn format. Status Line A strip of information found along the bottom right side of the main working window below the prompt area. Template A window that has fields for data entry. The template mirrors the actual form layout, to the extent possible. The system always displays it in the right side of the monitor screen. TIN Taxpayer Identification Number. Either an EIN or an SSN. Transmittal A Form 1332-SC Block and Selection Record/Breaker Sheet. True and Complete Image The black and white image that the system displays for data entry or validation purposes. If available, the system always displays it on the left half of the monitor screen. It is like a photocopy. Unit-of-Work (UW) A group of Schedule K-1 documents containing one transmittal and Schedules K-1.
IRM Deviations¶
These instructions supersede all instructions in other IRMs regarding the processing of Schedule K-1 documents.
IRM Deviations - Must be submitted in writing following the instructions from IRM 1.11.2.2.3, When Procedures Deviate from the IRM and elevated through proper channels for executive approval.
Program Codes¶
Use the program codes listed below when processing Schedules K-1 through SCRIPS, unless otherwise instructed:
Return Type
Program Code
Tax Class/Doc Code
Parent Tax Class/Doc Code
1041 Schedule K-1
44386
566
244
1065 Schedule K-1
44387
565
265
1120-S Schedule K-1
44388
567
316
Use the program codes listed below when processing Schedules K-1 through E-File, unless otherwise instructed:
Return Type
Program Code
Tax Class/Doc Code
Parent Tax Class/Doc Code
1041 Schedule K-1
44390
566
236
1065 Schedule K-1
44360
565
265
1120-S Schedule K-1
44370
567
316
Code and Edit: should use the parent return program codes for coding both the parent returns and the Schedules K-1. Don’t use a 4438X - program code when coding the Schedules K-1.
Batching/Numbering: should use the Schedule K-1 program codes for time spent batching and numbering Schedules K-1.
Data Conversion: should use the parent return program code when transcribing the parent returns and the Schedule K-1 program code when transcribing Schedules K-1. (Use the program codes listed above.)
Bob Register Transcription: should use program code 44930.
Error Resolution (ERS): should use function/program code 340–44380.
BOB Register: should use function/program code 620–44380.
Extracting and Sorting¶
Schedules K-1 attached to the parent returns are not sorted during the sorting function. However, because of Schedules K-1 processing, parent returns do require more sorts.
Sort the parent returns into the following categories:
Remittance versus Non-remittance
Refund versus Non-refund
Tax period
Current timely filed calendar year (current processing year minus one)
One-Year Prior (current processing year minus two)
Two-Years Prior (current processing year minus three)
Prior Year (current processing year minus four or more)
Current fiscal and delinquent current year (current processing year minus one)
Future Years (current processing year)
Current forms and future Form 1041 with Schedules K-1 attached versus without Schedules K-1 attached.
Code and Edit detaches current year, one-year prior to current year and two-years prior to current year Schedules K-1. Always detach future year Schedules K-1. DO NOT detach Schedules K-1 that are three or more years prior to current year.
Note:¶
When a future return with an attached Schedule K-1 is found in a current year batch, pull the return and re-batch.
If during the sorting process a discovered remittance is found refer to IRM 3.8.46, Deposit Activity - Discovered Remittance for further instructions.
Batching for Original Entry (OE) Paper¶
When documents are severely torn, cut, or separated, the ink is to light, or for any other reason can’t pass through the scanner they will need to be processed as OE Paper.
Instructions for batching "OE Paper" returns:
Place approximately 25-80 returns into a gusset folder.
Place gusset folders containing returns on a batch cart.
Establish batches on BBTS using the Document Locator Number (DLN) Reference Number specifically set up for SCRIPS OE Paper.
Clearly mark the Batch Transmittal "OE Paper."
Line through the SCRIPS DLN on the Batch Transmittal.
Manually generate DLNs in BBTS using the Off-Line DLN Generation Screen and stamp the DLN on the returns.
Code and Edit¶
This section has instructions for processing parent returns with Schedules K-1 through Code and Edit.
Schedule K-1 parent returns are processed in Kansas City Submission Processing Center (KCSPC) and Ogden Submission Processing Center (OSPC).
Edit Schedules K-1 in red ink.
If the return is for three or more years prior to current year, don’t research or correspond for missing or incomplete Schedules K-1.
Verify that the pre-printed year on the Schedules K-1 matches the beginning tax year on the parent return. If not, edit the YY digits on all Schedule K-1 forms to the beginning tax period of the parent return.
The beginning and ending tax periods must be in the same year, if not the Schedules K-1 fallout to ERS if not edited correctly.
Note:¶
If the Schedules K-1 are blank and: • Calendar year - no action needed. • Fiscal year - edit the tax period (beginning and ending) to list the same tax year.
Example:¶
If 2023 is the pre-printed year on the Schedules K-1 and the beginning tax period on the parent return is 2024, then line through the 23(YY) and edit 24(YY) on all Schedules K-1. Also, if the pre-printed year on the Schedules K-1 is 2023 and the beginning tax period on the parent return is 2022, then line through the 23(YY) and edit 2022 (YY) on all Schedules K-1.
If the ending tax period isn’t in the same year as the beginning tax period, edit the ending tax period on the Schedules K-1 using the final quarter of the tax year, to ensure the beginning and ending tax periods are in the same year.
Example:¶
Beginning tax period is February 2024 and the ending tax period is January 2025 the ending tax period is 122024.
Note:¶
Watch that batches of work do not contain mixed tax periods since SCRIPS systemically deletes any batches with mixed tax periods causing rework and reprocessing.
When making this correction be sure to edit directly under the printed tax year.
When finding future returns with attached Schedules K-1 in a current year batch, pull the return(s) and re-batch.
Ensure that each tax year is in separate gussets. Different years cannot be in the same gusset/box.
If an exact duplicate of a Schedule K-1 has been filed with the parent return, process one Schedule K-1 and cross out the duplicate Schedule K-1 with an "X" and leave the duplicate attached to the parent return.
Don’t bracket negative amounts. (See IRM 3.0.101.7 for Money Amount Fields instructions).
If two-dollar amounts are listed on the same line, manually add together and enter total amount on the first line only.
If the Individual Master File (IMF) payee social security number (SSN) or Business Master File (BMF) payee employer identification number (EIN) isn’t found in the correct box but is in the name and address box, re-write the SSN/EIN in the SSN/EIN box.
A payer TIN must be present on at least the first Schedule K-1. If not present, enter the TIN from the parent return in the SSN/EIN box. If the TIN on the parent return has changed, enter the new parent TIN on the payer TIN line.
Edit a check mark or "X" in the amended box of the Schedule K-1 if the parent return of the Schedules K-1 is an amended or corrected return and the amended box is not checked. Detach from parent and continue processing.
When Schedules K-1 are received in continuous formats (e.g., computer listings and typed listings) correspond requesting separate Schedules K-1. Don’t dispose of the listing as it is an attachment to a tax return. When correspondence is required for the paragraph above, one of the following letters should be used:
Letter 177-C for Form 1041 Schedule K-1
Letter 1355-C for Form 1065 Schedule K-1
Letter 118-C for Form 1120-S Schedule K-1
Note:¶
If correspondence is necessary reattach all Schedules K-1 to the parent return.
Don’t correspond for the missing, incomplete, or incorrect Schedules K-1 for Form 1065 on the following types of returns:
Sec. 6020(b) returns
Sec. 501(d) returns, Religious and Apostolic Organizations
Returns filed under a Common Trust
Sec. 761(a) returns
Nominee returns
Inactive returns
26 CFR 1.736-1 (Payments to a retiring partner)
Final returns
If foreign box is checked, then it is accepted as a foreign return
Amended ("G" coded) returns
Payee is a foreign entity
Return is being reprocessed as an original return and has a Form 13596 attached
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Returns filed for three or more years prior to current year
Note:¶
Correspond for missing, incomplete, incorrect Schedules K-1 or number of partners (Line I) on current year, one-year prior to current year and two-years prior to current year returns.
When reviewing Form 1065 Schedule K-1 and the partnership has indicated the number of Schedules K-1 is "1" and/or the Schedules K-1 attached to the return has 100% interest in the partnership then follow the instructions in IRM 3.11.15.16(6), Line I - Number of Schedules K-1 (or Number of Partners).
When the Form 1065 Schedule K-1 shows two names listed in the partner’s name and address section:
Correspond to request separate Schedules K-1 using Letter 1355-C or approved local correspondence procedures.
Notate the letter sent in the lower left margin of Form 1065.
Continue editing the return.
Don’t correspond for missing, incomplete, or incorrect Schedules K-1 for Form 1120-S on the following types of returns:
Sec. 6020(b) returns
Examination Secured Substitute for Return (SFR) returns
Re-entry returns
Amended ("G" coded) returns
Payee is a foreign entity
Return is being reprocessed as an original return and has a Form 13596 attached
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Returns filed for three or more years prior to current year
Note:¶
Correspond for missing, incomplete, or incorrect Schedules K-1 on current year, one-year prior to current year and two-years prior to current year returns.
Don’t correspond for missing Schedules K-1 for Form 1041 on the following types of returns:
Sec. 6020(b) returns
Examination Secured Substitute for Return (SFR) returns
Re-entry returns
Amended ("G" coded) returns
Electing Small Business Trust (ESBT), Grantor Type Trust, or Bankruptcy Estate
Payee is a foreign entity
Return is being reprocessed as an original return and has a Form 13596 attached
Section 642(i) Trust (Maintenance of Cemetery Property or Number of Gravesites)
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Returns filed for three or more years prior to current year
Note:¶
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Form 1041, non-taxable grantor trust filers aren’t required to file Schedules K-1. Do not process or detach any Schedules K-1 attached to a Non-taxable Grantor Trust. These trusts are edited with a Fiduciary Code of 4 and a Trust Code of 3. See IRM 3.11.14.13.4.1, Grantor Trusts, for updated instructions concerning Grantor Trust returns.
Unprocessable Schedules K-1¶
The criteria for unprocessable Schedules K-1 are as follows:
The tax period is more than two-years prior to current year.
The payer information shows a different entity than the parent entity.
The form is a 1065-B Schedule K-1 or Schedule K-1 is attached to a Form 1065-B.
Schedule K-1 attached to Form 1041 for Non-Taxable Grantor Trust.
The form is blank (no entity information and no line entries).
Note:¶
When the form is completely blank (no entity information and no line entries) the form can be put in classified waste.
Discontinue processing any Schedules K-1 if income reported is for a different tax year than the form.
When processing is discontinued attach the unprocessable form(s) to the parent return.
Exception:¶
When the form is completely blank (no entity information and no line entries) the form can be put in classified waste.
Standard Schedules K-1¶
To be processable, the Schedules K-1 must meet all the following requirements:
Must be for the parent return it is attached to, e.g., if attached to Form 1065 the Schedule K-1 must be a Form 1065 Schedule K-1.
Schedules K-1 must contain the payer and payee’s name, address, and SSN/EIN.
Each taxpayer’s information must be on a separate Schedule K-1 form.
Exception:¶
Don’t correspond if a married couple (same last name) are filing a Schedule K-1 as one Beneficiary, Partner or Shareholder in a "Trust, Partnership or Corporation."
The amount of each partner, shareholder or beneficiary share cannot be combined as one total.
If the Schedules K-1 don’t meet the requirements listed above, research the return and attachments, if information isn’t found, research Integrated Data Retrieval System (IDRS). If unable to find the missing information, and the payee is not a foreign entity correspond to request a valid Schedule K-1 using:
Letter 177-C for Form 1041 Schedule K-1
Letter 1355-C for Form 1065 Schedule K-1
Letter 118-C for Form 1120-S Schedule K-1
Exception:¶
There must be an SSN/EIN in the payee entity area to research IDRS. If the SSN/EIN isn’t present, and only a name OR only an address is present, DO NOT research IDRS. There isn’t enough information to find the correct payee. Either process the Schedules K-1 as is or correspond for the missing information if the K-1s are required.
Note:¶
If correspondence is necessary reattach all Schedules K-1 to the parent return.
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See Exhibit 3.0.101-1, Form 1041 Schedule K-1, Exhibit 3.0.101-2, Form 1065 Schedule K-1, and/or Exhibit 3.0.101-3, Form 1120-S Schedule K-1, for examples of standard Schedules K-1.
Substitute Schedules K-1¶
Schedules K-1 can be submitted in substitute format (e.g., 2D Bar Code).
Edit Section 16 to tell clerks where to put payer information.
To be processable, substitute Schedules K-1 must meet all the following requirements:
Schedules K-1 must contain the payer and payee’s name, address, and SSN/EIN.
Each taxpayer's information must be on a separate Schedule K-1 form.
Exception:¶
Don’t correspond if a married couple (same last name) are filing a Schedule K-1 as one Beneficiary, Partner or Shareholder in a "Trust, Partnership or Corporation."
The amount of each partner, shareholder or beneficiary share cannot be combined as one total.
If the substitute Schedules K-1 don’t meet the requirements listed above, research the return and attachments, if information isn’t found research IDRS. If unable to find the missing information, and the payee is not a foreign entity correspond to request a valid Schedule K-1 using:
Letter 177-C for Form 1041 Schedule K-1
Letter 1355-C for Form 1065 Schedule K-1
Letter 118-C for Form 1120-S Schedule K-1
Exception:¶
Don’t correspond if a Schedule K-1 is not required per IRM 3.0.101.5, Code and Edit.
Note:¶
If correspondence is necessary reattach all Schedules K-1 to the parent return.
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Non-Standard Schedules K-1¶
Schedules K-1 can be submitted in non-standard format. A non-standard Schedule K-1 has missing lines.
Edit Section 16 to tell clerks where to put payer information.
For all processable non-standard Schedules K-1, DO NOT black out the Forms Identification Number found in the upper right corner of the Schedule K-1.
To be processable, non-standard Schedules K-1 must meet all the following requirements:
Schedules K-1 must contain the payer and payee’s name, address, and SSN/EIN.
Line items may be missing, however, line items that are present must be in the same order as those on the official form.
Each taxpayer's information must be on a separate Schedule K-1 form.
Exception:¶
Don’t correspond if a married couple (same last name) are filing a Schedule K-1 as one Beneficiary, Partner or Shareholder in a "Trust, Partnership or Corporation."
The amount of each partner, shareholders or beneficiary share cannot be combined as one total.
If the non-standard Schedules K-1 don’t meet the requirements listed above, research the return and attachments, if information isn’t found research IDRS. If unable to find the missing information, and the payee is not a foreign entity, correspond to request a valid Schedule K-1 using:
Letter 177-C for Form 1041 Schedule K-1
Letter 1355-C for Form 1065 Schedule K-1
Letter 118-C for Form 1120-S Schedule K-1
Exception:¶
Don’t correspond if a Schedule K-1 isn’t required per IRM 3.0.101.5, Code and Edit.
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Loose Schedules K-1¶
If loose Schedules K-1 are received in Code and Edit, research for the parent return DLN and proceed as follows:
If parent return DLN and Schedule K-1
Then
Is found and is for either current year, one-year prior to current year, two-years prior to current year or future year
Write the parent DLN in the upper left of the Schedule K-1.
If the DLN is for an electronic filed return File Location Code (FLC) of DLN (first two-digits) are 14, 16, 22, 35, 38, 41, 43, 52, 64, 65, 72, 75, 76, 92, 93, or 95, consider the Schedules K-1 as classified waste using Service Center Procedures.
Place the Schedules K-1 in a gusset folder and label the folder "Loose Schedules K-1."
Forward the folder, with the Schedules K-1 to Batching/Numbering to continue processing.
Is found and is for three or more years prior to current year
Prepare an "attachment slip" requesting the Schedules K-1 be attached to the parent return if the parent return is not an electronic filed DLN.
If parent return is an electronic filed DLN, consider the Schedules K-1 as classified waste using Service Center Procedures.
Isn’t found and is for either current, one-year prior to current year, two-years prior to current year or future year
Hold in suspense and monitor weekly for parent return DLN.
Current Year: Hold until six weeks after parent return Processing Completion Date (PCD).
One-Year Prior to Current Year: Hold until six weeks after parent return PCD.
Two-Years Prior to Current Year: Hold until six weeks after parent return PCD.
Future Year: Hold for six weeks (research ERS suspense and Master File, weekly, for parent DLN).
If parent DLN is found, follow procedures above.
If parent DLN is not found, route to Accounts Management as a loose schedule.
Note:¶
All Schedules K-1 need to be suspended for research of parent DLN for a minimum of six weeks.
Isn’t found and is for three or more years prior to current year.
Consider the Schedules K-1 as classified waste using Service Center Procedures.
Loose Schedules K-1 for Electronic File Returns¶
When a loose Schedule K-1 is received from Code and Edit, research to determine if the Schedule K-1 is filed electronically with the parent return.
IF
AND
THEN
All Schedules K-1 are filed with the parent return.
Schedules K-1 are for current, one-year prior to current year, two-years prior to current year future or prior year.
Consider the Schedules K-1 as classified waste using Service Center Procedures.
Consider any Schedules K-1, as classified waste, if it is a duplicate of an electronic filed Schedule K-1.
Place all other Schedules K-1 in a gusset folder and label the folder Loose Schedule K-1. Make sure the parent DLN is clearly written/stamped in the upper left margin of the first Schedule K-1 for that parent DLN.
Forward the gusset folder, with the Schedules K-1 to Batching/Numbering to continue processing.
Schedules K-1 are for three or more years prior to current year.
Consider Schedules K-1 as classified waste using Service Center Procedures.
Schedules K-1 Received in Suspense/Rejects¶
Schedules K-1 are form specific and should not be converted to match the parent return (i.e., Form 1065 must have a Form 1065 Schedule K-1, Form 1041 must have a Form 1041 Schedule K-1, or Form 1120-S must have a Form 1120-S Schedule K-1). If the Schedule does not match the parent form, don’t send the Schedules K-1 for processing. Take the necessary steps to have them attached to the parent return.
For all others do the following when correspondence is received in Error Resolution.
Separate the Schedules K-1 from the rest of the correspondence.
Write or verify the parent return DLN is stamped in the upper left corner of the first Schedule K-1.
Place the Schedules K-1 in a gusset folder and label the folder "Loose Schedule K-1."
Forward the folder, with the Schedules K-1, to Numbering/Batching to continue processing.
If there are attachments (other than the actual Schedules K-1), attach them to the parent return.
If there are attachments (other than the actual Schedules K-1) and you don’t have the parent return, prepare an "attachment slip" requesting the documents be stapled to the parent return.
If the Schedules are for other than the above returns (i.e., Form 1065-B, Form 8865), leave attached to the parent return.
If the Schedules are for other than the above returns (i.e., Form 1065-B, Form 8865) and you don’t have the parent return, prepare an "attachment slip" requesting the document be attached to the parent return.
Money Amounts Fields¶
Do not bracket negative amounts.
If taxpayer enters a negative amount in a positive only field, "X" the negative amount. See table below for positive only fields for each Schedule K-1.
Note:¶
Lines with multiple entries, edit the first line only
Form 1065
Line Number and Title
Line K1 - Nonrecourse Ending
Line K1 - Qualified Nonrecourse Ending
Line K1 - Recourse Ending
Line 4a - Guaranteed Payments for Services
Line 4b - Guaranteed Payments for Capital
Line 5 - Interest Income
Line 6a - Ordinary Dividends
Line 6c - Dividends Equivalents Amount
Line 7 Royalties
Line 12 - Section 179 deduction
Line 15 - Credits
Form 1120-S
Line Number and Title
Line G - Current Year Allocation Percentage
Line 4 - Interest Income
Line 5a - Ordinary Dividends
Line 6 Royalties
Line 11 - Section 179 deduction
Line 13 - Credits
Line 17 - Other Information
Form 1041
Line Number and Title
Line 1 - Interest Income
Line 2a - Ordinary Dividends
Line 3 - Net Short-Term Capital Gain
Line 4a - Net Long-Term Capital Gain
Line 8 - Other Rental Income
Line 13 - Credits and Credit Recapture
Amounts are transcribed in dollars only. If taxpayer enters a positive or negative $.49 or less, "X" the amount. If taxpayer enters a positive or negative $.50 to $.99, edit a $1 or -$1, respectively.
Schedules K-1 with zeros, blanks or dashes in the entire money amount T-Lines are considered a "Zero Balance Schedule K-1" and are valid, continue processing.
Ogden Campus Only
Foreign documents – if a circled "U" is edited to the right of the name, on name line 1, enter "U" in the 2nd TIN Notification field in Section 02. The "U" code is valid with File Location Code 60 (Ogden) only.
When transcribing money amounts, the equivalent U.S. cents amount should not be transcribed. Many European currencies use commas for decimals and decimals for commas. Do not transcribe punctuation. Don’t transcribe the last two numeric digits of a foreign money amount if the amount is preceded by either a decimal or a comma (e.g., Deutsche Marks may be written as "DM 2.941,18" only 2941 should be transcribed).
Converting Schedule K-1 Forms¶
Schedules K-1 are form specific and should not be converted to match the parent return, (i.e., Form 1065 must have a Form 1065 Schedule K-1, Form 1041 must have a Form 1041 Schedule K-1, and Form 1120-S must have a Form 1120-S Schedule K-1).
Prior Year Format for Schedules K-1¶
All current year, one-year prior to current year and two-years prior to current year Schedules K-1 on a prior year form must be reformatted to current year format. See Exhibit 3.0.101-8, Conversion Chart.
If there is a bar code present on the prior year revision (2012 and prior for Form 1120-S Schedule K-1, Form 1065 Schedule K-1 and Form 1041 Schedule K-1), using a marker, black out the straight lines on both sides of the bar code. See Figure 3.0.101-1, Black Out Bar Code on Prior Year Documents.
Figure 3.0.101-1
Please click here for the text description of the image.
Moving Processable Schedules K-1¶
Separate processable Schedules K-1 from the parent return.
Staple the parent return, attachments, unprocessable Schedules K-1, and envelope together.
Move the processable Schedules K-1, un-stapled, to the back of the parent return.
Numbering Parent Returns¶
When numbering the parent return, the Numbering function:
Separates Schedules K-1 from the parent return and ensures all Schedules K-1 beginning tax year match the calendar/tax year of the parent return if other than calendar year.
Assigns and stamps a DLN on the parent return on the upper right side of document. Stamp this same DLN in the upper left corner (at least 2 inches from the edge) on all Schedules K-1 for that parent. If there is no room in the upper margin, stamp DLN in the right-side margin. Do Not use the Entity area. See Figure 3.0.101-2, DLN Stamp Location.
Note:¶
It is very important that the parent DLN is clearly stamped on all Schedules K-1 as it is used during SCRIPS processing of the forms.
Stamps or writes the parent block DLN on the gusset folder, places the parent returns in the folders and puts the folders on the batch cart, in DLN order and forwards to Data Conversion.
Note:¶
Ensure that each DLN has its own gusset folder. For example, 29244, 60244, 85244. These can all be put in the same box as the 29244, but they need to have their own folder and placed in the box in DLN order.
Places the Schedules K-1 into a box in parent DLN numbered order.
Places parent transmittal in the same slot holding folder 1 and transfers the numbered parent documents and numbered Schedules K-1 to the final tech's work area.
Note:¶
Although the parent documents are in folders and Schedules K-1 are in a box, they both need to remain with the transmittal.
Note:¶
When your work is left in the final tech area, it is picked up by Quality Review (QR). After they complete their review, they transfer it to the final tech area. Then the work is checked, recorded, and moved to Data Conversion.
Figure 3.0.101-2
Please click here for the text description of the image.
Batching¶
Line up Schedules K-1 boxes according to program (Form 1041 Schedules K-1 with Form 1041 Schedules K-1 etc.) making sure to keep multiple boxes (1 of 2 and 2 of 2) together.
It is very important to keep current and future year Schedules K-1 in different batches. The year is input once for each batch and it is repeated for each return in the batch.
Current = Current processing year minus one
One-Year Prior = Current processing year minus two
Two-Years Prior = Current processing year minus three
Future = Current processing year (fiscal years)
Check that each box only contains one tax year. Different years cannot be in the same gusset/box. If different years are mixed in the same box, pull the different tax year(s) and put in a separate gusset/box.
Input information in Batch Block Tracking System (BBTS) to create the new batch, and then record new batch number "1."
On the Schedules K-1 box line through the old parent program and batch and write the new Schedules K-1 program and batch as well as the cycle number of boxes (i.e., 1 of 1, 1 of 2, and 2 of 2).
Document count are 80 documents for each block. You can allow BBTS to default to the number of blocks or change the count to "1."
Box is ready for Pre-Doc Prep Unit.
Loose Schedules K-1¶
Batching keeps loose Schedules K-1 in a colored folder, and notates "Re-file" on the outside, routes to the Pre-Doc Prep Unit.
Preparing Schedules K-1 for Processing¶
Prepare the Schedule K-1 folders or SCRIPS breaker sheets the same time the parent returns are numbered.
Assign and stamp a DLN on the parent return.
Stamp this same DLN in the upper left corner of all Schedules K-1 from that parent return as a cross-reference.
Stamp the parent return gusset folder and the Schedules K-1 gusset/blue folder or SCRIPS breaker sheet with the (FLC), tax class and document code then write the block number on both folders.
Note:¶
If Service Center is not using gusset/blue folders for the Schedules K-1, place a SCRIPS breaker sheet after every 80 documents in the "stat" box.
Place Schedules K-1 (in folders or with SCRIPS breaker sheet after every 80 documents) on batch cart or in stat boxes.
Schedules K-1 Pre-Document Preparation (Pre-Doc Prep)¶
When preparing Schedules K-1 for the scanner, the most critical area for repair is the right side of the form.
The Pre-Doc Prep function is responsible for the following:
Do not mix tax years. All tax years must be sorted and boxed separately. If mixed, pull out the tax year(s) with the least amount of returns in the box. For example: If the majority in the box is 2024, pull any Schedules K-1 that are not 2024.
Locate the parent DLN and write or verify the DLN is stamped on the Schedules K-1 that are pulled out of batches/boxes due to mixed tax years.
Remove staples from the Schedules K-1, if present.
Ensure all pages are oriented in the correct direction to be scanned.
Remove all Schedules K-1, with tax periods 2022 or prior, write the parent DLN on the upper left corner (if not already present), and return to the Code and Edit function.
Remove all attachments, write the parent DLN on the upper left corner (if not already present), and give to lead or manager.
ALL damage on the right side of the form must be repaired prior to sending to the scanner function.
Repair any rips, tears or holes prior to sending to the scanner function and make sure document is laid out flat for scanning.
If Code and Edit has put a slash (/) or "X" through the entire form, pull the form, write the parent DLN on the upper left corner (if not already present), and return to the Code and Edit function.
Loose Schedules K-1¶
are received from Batching in a colored folder.
Sort by document type, then sort each document type by future year, current year, one-year prior to current year and two-years prior to current year.
Batch
Follow all Pre-Doc Prep Procedures in IRM 3.0.101.13
Place in blue gusset folder and label the box as "RE-FILE"
After preparing Schedules K-1, route to SCRIPS.
Duplex Schedules K-1¶
Duplex (Carbon Copy) Schedules K-1, cannot be processed through SCRIPS. When you receive a duplex take the following actions:
Photocopy the duplex Schedules K-1.
Staple the duplex forms together by parent EIN.
Place stapled duplex forms in a folder and place in front of the block.
Place photocopied forms in the block to be processed through SCRIPS.
Two-Sided Schedules K-1¶
Two-sided Schedules K-1 (two different Schedules K-1 on the front and back of a page) cannot be processed through SCRIPS. When you receive a two-sided Schedule K-1, take the following actions:
Copy the back side of the Schedule K-1.
Slash or put an "X" on the side that was copied.
Put the copied Schedule K-1 behind the original Schedule K-1.
Schedules K-1 Processing Through SCRIPS¶
This section provides instructions for entering data using the SCRIPS System.
Forms/Program Numbers/Tax Classes/Doc. Codes¶
Use the program codes listed below when entering Schedules K-1 through SCRIPS.
Return Type
Program Number
Tax Class/Doc Code
Parent Tax Class/Doc Code
1041 Schedule K-1
44386
566
236, 244 and 254
1065 Schedule K-1
44387
565
265 and 254
1120-S Schedule K-1
44388
567
316 and 354
Note:¶
SCRIPS allow management to override the established Unit Task Priority.
Work Prioritization¶
The system automatically sets the Unit Task Prioritization using the following criteria:
Program Number
Return Type
Description based on cycle
44388
1120-S Schedule K-1
Prior (by cycle, then batch #), then Current Cycle (by batch #)
44386
1041 Schedule K-1
Prior (by cycle, then batch #), then Current Cycle (by batch #)
44387
1065 Schedule K-1
Prior (by cycle, then batch #), then Current Cycle (by batch #)
44388
1120-S Schedule K-1
Future Cycle (by cycle then batch #)
44386
1041 Schedule K-1
Future Cycle (by cycle then batch #)
44387
1065 Schedule K-1
Future Cycle (by cycle then batch #)
The system automatically re-prioritizes the work every time the cycle on the system changes.
Form 1120-S Schedule K-1must be batched and processed on cycle. They cannot be shelved.
Form 1065 Schedule K-1 and Form 1041 Schedule K-1 can be shelved. However, they must be processed by Program Completion Date (PCD).
Scanner Reject¶
The scanner prints a one-character reject code to the left of the DLN area on any form that is routed to the Reject Bin. The rejected form then is sent back to Batching.
Note:¶
Prior to sending to Batching, write the parent DLN in the upper left corner of the Schedules K-1 (if not already present).
Form
Reject Code
Description
44386 (1041 Schedule K-1) 44387 (1065 Schedule K-1) 44388 (1120-S Schedule K-1)
M
Mixed document type within a unit-of-work. (e.g., Form 1041 Schedule K-1 within a Form 1065 Schedule K-1 unit-of-work)
Loose Schedules K-1¶
are received in a colored folder.
After scanning, the SCRIPS operators place the loose Schedules K-1 back in blue gusset folders labeled "RE-FILE" and sends to Post-Doc Prep.
Workstation Operations¶
Refer to IRM 3.41.274, General Instructions for Processing via Service Center Recognition/Image Processing System, for a description of these and other items:
Keyboard Layout
Login/Logoff
Operator Statistics
Post-to-Close
Interrupt/Resume
Suspend/Resume
Status Line
Whenever IRM 3.41.274, General Instructions for Processing via Service Center Recognition/Image Processing System, and this IRM conflict, this IRM takes precedence.
Form Identification (FI) Function¶
The scanner doesn’t recognize all documents. These documents are called non-conforming forms. They range from photocopies of official documents, that might be official forms but for some reason don’t meet the official specification for measurement, homemade documents of varying formats, to non-Schedule K-1 forms. The Form Identification (FI) function allows the workstation operator to identify the form to avoid rework at the scanner. The FI screen has an image on the left and an entry template on the right. The entry template permits the operator to select what form type the image is, or to delete a single image or an entire submission from further processing. The menus shown on the screen vary depending on how your supervisor profiled you. For instance, if you are not profiled for the FI function, this option isn’t present on the OE Function Menu.
Form Identification (FI) QUICK START¶
From the Workstation Main Menu, select the numeric code for Original Entry (OE).
From the Original Entry (OE) Image Selection Menu, select the numeric code for Forms Identification (FI) Selection Menu. See Figure 3.0.101-3.
Figure 3.0.101-3
Please click here for the text description of the image.
From the Forms Identification (FI) Selection Menu, Select 1041 K-1 Forms Identification, 1065 K-1 Forms Identification or 1120-S K-1 Forms Identification.
The first group of images from a unit-of-work (UW) requiring identification opens.
If an incorrect option is selected from the Forms Identification (FI) Selection Menu, press the
If you need to stop FI:
Press the
Press the
Note:¶
For a complete list of key functions, see Exhibit 3.0.101-10, Key Function Table.
The system returns you to the Schedule K-1 Forms Identification (FI) Selection Menu when you complete the last image in the UW.
Forms Identification (FI) Processing¶
The system assigns a six-digit sequence number instead of a DLN to Schedule K-1 documents it cannot identify. This number helps in locating the UW when researching documents. Once the form type has been identified, the system assigns a DLN to the submission.
If you can identify the image, chose the proper letter or number selection from the form template. Depending on the form type selected (1041, 1065, or 1120-S), one of the following menus appears:
1041 K-1 Form Type
1 - Current Year (TY24) 1041 K-1 (661117)
2 - 1 Year Prior Year (TY23) 1041 K-1 (661117)
3 - 2 Years Prior Year (TY22) 1041 K-1 (661117)
B - Breaker Sheet (F1332)
X - Remove
1065 K-1 Form Type
1 - Current Year (TY24) 1065 K-1 (651123)
2 - 1 Year Prior Year (TY23)1065 K-1 (651121)
3 - 2 Years Prior Year (TY22)1065 K-1 (651121)
B - Breaker Sheet (F1332)
X - Remove
1120-S K-1 Form Type
1 - Current Year (TY24) 1120S K-1 (671124)
2 - 1 Year Prior Year (TY23) 1120S K-1 (671121)
3 - 2 Years Prior Year (TY22) 1120S K-1 (671121)
B - Breaker Sheet (F1332)
X - Remove
Note:¶
If you receive an unrecognized Breaker Sheet (Form 1332, Block and Selection Record), press
If you cannot identify the image, press
To end a session, press the
Original Entry (OE) Function¶
The Original Entry (OE) function is used to manually enter data from both scanned images and from paper documents. The menus shown on the screen vary depending on your operator profile. For instance, if you are not profiled for the OE function, this option isn’t listed, or is grayed on the Workstation Main Menu.
Original Entry (OE) Image QUICK START¶
From the Workstation Main Menu, select the numeric code for Original Entry (OE).
From the Original Entry (OE) Selection Menu, select the numeric code for OE Image Selection Menu.
From the OE Image Selection Menu, select the numeric code for one of the following:
All K-1s OE Image
1041 K-1 OE Image
1065 K-1 OE Image
1120-S K-1 OE Image
The first whole unit-of-work (UW), or first individual document requiring OE opens (because an entire UW may not require OE from image). Refer to IRM 3.0.101.14.17, SCRIPS Transcription Sheets and other exhibits in this IRM as needed when entering data.
If an incorrect option is selected from the OE Image Selection Menu, press the key combination and then Press the The system returns you to the Original Entry (OE) Selection Menu when you complete the last document in the current UW.
Original Entry (OE) Image Processing¶
The Status Line at the bottom of the screen displays the following information:
The Program field shows one of the following: 44386, 44387 or 44388 for Schedule K-1 documents.
The DLN field shows the DLN of the document being displayed.
The Document field shows the relative count of the document. For example, if it is the first document in a UW that has 80 documents, the Document field shows a count of "1 of 80."
The Num field shows either "NU" or blank, indicates a numeric field, or if the shift key is pressed in an alpha/numeric field. See Figure 3.0.101-4, Num Field Location.
Figure 3.0.101-4
Please click here for the text description of the image.
In OE Image, you manually enter information into the template using a scanned image of the return as the source.
Original Entry (OE) Paper QUICK START¶
From the Workstation Main Menu, select Original Entry (OE).
From the Original Entry (OE) Selection Menu, select OE Paper Selection Menu.
From the OE Paper Selection Menu, select one of the following:
1041 K-1 OE Paper
1065 K-1 OE Paper
1120-S K-1 OE Paper
Note:¶
The program printed in the middle of the BBTS Batch Transmittal shows which form you are inputting (44386=1041 K-1, 44387=1065 K-1, or 44388 =1120-S K-1).
Once the workstation operator has successfully completed steps 1 through 3 above, a window labeled "Schedule K-1 Block Input" opens. Input the following information:
BBTS Batch ID = is the four-digit Batch Number found in the upper right corner of the BBTS Transmittal.
Tax Year = two-digits that are taken from the first document in the block and are either the year in the Tax Period Beginning area of the document or the form year if the tax period beginning is missing.
DLN = is taken from the first document in the block and MUST contain 14-digits for example (00566102790000).
If the wrong program is selected press
Original Entry (OE) Paper Processing¶
In OE Paper, the workstation operators manually enter the information into the system and eliminates all transport processing. The operators need the paper Schedules K-1 UW to perform OE Paper. These documents should be batched separately and the BBTS Transmittal clearly marked as "OE Paper."
After selecting the form type from the OE Paper Selection Menu, you are first prompted for the form year, followed by the system reminder window "Enter amounts as DOLLARS ONLY."
The correct prompt for the first required field is displayed for the first document in the block. Input the information from the document and when finished press
A sequence number (found in the 12th and 13th position of the DLN) is required for each additional document input (01, 02, 03, etc.). A sequence number cannot be skipped or repeated.
The Status Line at the bottom of the monitor screen has the following information:
The Program field shows 44386, 44387 or 44388 for Schedule K-1 documents.
The DLN field shows the DLN of the current document.
The Document field shows the relative count of the document. The field shows "1 of 1" if this is the first document in the block. As each subsequent paper document is processed it increases to 2 of 2, 3 of 3 etc.
The Num Field either shows "NU" or is blank, depending on whether you have activated the embedded numeric keypad or not.
Once all the documents have been input press the
Note:¶
The system returns you to the Original Entry (OE) Selection Menu if you used
Image and Paper Processing Releasing a Unit-of-Work in Original Entry (OE)¶
For OE Image, when you release the last document in a UW, the UW is released.
If
If
For OE Paper, press the
If you answer "NO" to the question window that opens, a template appears for other Schedules K-1 entry.
If you answer "YES" to the question window, and have not issued a post-to-close (
If you answer "YES" to the question window, and have issued a post-to-close (
Selecting a Specific Unit-of-Work in Original Entry (OE)¶
A specific Schedule K-1 UW may be selected for OE by following these steps:
From the Workstation Main Menu, select the numeric code for OE. The Workstation Main Menu closes, and the OE Selection Menu opens. Menu options vary depending on operator profiles set by your supervisor. For instance, if you are not profiled for the OE function, this option is not listed or is grayed on the Workstation Main menu.
From the OE Selection Menu, enter the numeric code for OE Select Block. The OE Selection Menu closes, and the Open Block/Unit-of-Work window opens.
From the Open Block/Unit-of-Work window, enter the first 11-digits of the DLN from the Schedule K-1 in the UW.
Press the
The designated Schedules K-1 opens. Enter data using instructions found in IRM 3.0.101.14.8, General Correction Procedures, IRM 3.0.101.14.17, SCRIPS Transcription Sheets, and other instructions in this IRM as needed.
If the block isn’t available, an error message is displayed indicating the block isn’t available.
Example:¶
A message is displayed if you previously worked on this block, or if another operator is currently working on the Block/UW.
If an incorrect UW is selected from the Open Block/Unit-of-Work menu, press
Data Validation (DV) Function¶
The DV function is used to manually correct data from scanned images. Menu options vary depending on your profile set by your supervisor. For instance, if you are not profiled for the DV function, this option isn’t listed or is grayed on the Workstation Main Menu.
The Status Line at the bottom of the screen displays the following information:
The DLN field shows the DLN of the document being displayed.
The SUB field shows the relative count of the document.
Example:¶
If it is the first document in a UW containing 80 documents, the SUB field shows a count of "1 of 80."
The Pg field shows the relative count of the page of the document.
The Status Line shows "AUTO" when the automatic mode is on, "INS" when the insert mode is on, and "NU" when the numeric mode is on.
Note:¶
AUTO Indicator is a toggle which turns the AUTO Mode on and off. When AUTO is on, the cursor automatically moves from the current field to the next field requiring perfection. When AUTO is off, the cursor manually moves through every field using the cursor movement keys. A Select Block or Suspended Block in DV requires the operator to restore the AUTO on mode using
Data Validation (DV) Image QUICK START¶
From the Workstation Main Menu, select the numeric code for Data Validation (DV).
From the Data Validation (DV) Selection Menu, select the numeric code for DV Selection Menu.
From the DV Selection Menu, select one of the following:
All K-1s DV
1041 K-1 DV
1065 K-1 DV
1120-S K-1 DV
The first UW opens and the cursor stops at the first highlighted field. Make the necessary corrections following instructions found in IRM 3.0.101.14.8, General Correction Procedures.
If an incorrect option is selected from the DV Selection Menu before entering any data, press
After entering the last field on the document, if AUTO is off, press the
Press
The system returns you to the Data Validation (DV) Selection Menu when you release the last document.
Data Validation (DV) Paper QUICK START¶
From the Workstation Main Menu, select Data Validation (DV).
From the Data Validation (DV) Selection Menu, select DV Select Block.
From the Open Block/Unit-of-Work window, enter the first 11-digits of the DLN stamped on the Schedule K-1 in the UW.
The selected UW opens and the cursor stops at the first highlighted field. Make the necessary corrections following instructions found in IRM 3.0.101.14.8, General Correction Procedures.
The Open Block/Unit-of-Work window is displayed when you release the UW. If you want to continue Data Validation (DV) from paper, go back to step 3. Otherwise press the
Selecting a Specific Unit-of-Work in Data Validation (DV)¶
To begin DV on a specific UW of Schedule K-1 documents follow these steps:
From the Workstation Main Menu, select the numeric code for Data Validation (DV). The Workstation Main Menu closes, and the Data Validation (DV) Selection Menu opens. Menu options vary depending on your profile set by your supervisor. For instance, if you are not profiled for the DV function, this option isn’t listed or is grayed on the menu.
From the Data Validation (DV) Selection Menu window, enter the numeric code for DV Select Block. The Data Validation (DV) Selection Menu window closes and the Open Block/Unit-of-Work window opens.
From the Open Block/Unit-of-Work window enter the first 11-digits of the DLN from the Schedule K-1 in the UW.
Press the
The designated Schedule K-1 opens. Enter data using instructions found in IRM 3.0.101.14.8, General Correction Procedures, and IRM 3.0.101.14.17, SCRIPS Transcription Sheets and other instructions, as needed, in this IRM.
If the block isn’t available, an error message is displayed indicating the block isn’t available.
Example:¶
A message is displayed if you previously worked on this block, or if another operator is currently working on the Block/UW.
A suspended UW in DV requires the operator to restore the AUTO on mode.
If an incorrect UW is selected from the Open Block/Unit-of-Work menu, press the
General Correction Procedures¶
Use these procedures as a guide during the Original Entry (OE) and Data Validation (DV) functions. Not all the items are always applied to specific situations in either function. If the scanned information is correct, no action is necessary. If the scanner reads the information and it is incorrect, or if scanned information is put into the wrong field, remove from incorrect field and input the information in the correct field.
If you reach the maximum field length while entering data, the cursor, in most cases, automatically moves to the next field. Therefore, incorrect characters can be inadvertently entered into the next field. Remove or correct these characters. Use standard abbreviations as shown in Exhibit 3.0.101-4, Standard Abbreviations, and Exhibit 3.0.101-5, Street Address Abbreviations, to avoid this situation.
Error Messages - Error messages with information are often helpful to correct the error and may be found in the Status Line. Most error messages are two lines with the first line being the error message and the second line containing information that may help resolve the error condition.
While working in OE Image or DV Image, if you can’t determine the data for any field (except the street address or city fields) from the image because it is illegible or the image is incomplete, suspend the UW and pull the paper document for verification.
In certain situations, the scanner may read a name or address or even a city without spaces. If the name and/or address can be determined, leave as is.
When validating an address change, ensure the system read the correct ZIP Code. If the address, city, and state on the template doesn’t match the information on the image and a correct ZIP Code isn’t present on the template, correct the information to match what is on the image.
If a document is received and appears totally blank (no payer/payee entity or tax data), suspend UW and pull the paper document for verification.
While working in OE Image or DV Image, don’t enter data marked out or crossed through by the filer.
The
After DV is complete the system runs a verification of parent DLNs. If the parent DLN is missing from any of the documents within the UW the error message, "Blank Parent DLN still exists after DV. Press
Note:¶
System compares the parent EIN/TIN to the previous document. If the parent EIN/TIN matches, the system duplicates all the parent information, including the parent DLN from the previous document.
The valid parent return File Location Codes (FLC) for Ogden are 29, 60, 78, 81, 82, 83, 85, 87, or 88.
The valid parent return File Location Codes (FLC) for Kansas City are 09, 36, 39, 41, or 43.
For more information on Function Keys refer to the table in Exhibit 3.0.101-13, Key Function Table or IRM 3.41.274, Optical Character Recognition Scanning Operations, General Instructions for Processing via Service Center Recognition/Image Processing System, Exhibit 3.41.274-1, Function Key Use and Description by Form Type.
Poor Quality Image¶
Occasionally the "Image" of the return presented to the OE or DV Operator is unreadable. Some reasons for this are:
Writing on image is too light,
Image is too dark to read ,
Image is illegible, or
Image is incomplete, etc.
When working in OE or DV, if you can’t determine the data for ANY field (except the name, street address, city, state, or ZIP Code) from the Image, suspend the UW as "Poor Quality Image" (
Note:¶
Payer Name 1 must be suspended for "Poor Quality Image."
The lead clerk/designated employee reviews the Work Status Report for suspended "Poor Quality Image" and pulls the document from the block and gives it to the employee who suspended the UW.
The employee resumes the suspended block, corrects the data using the paper document or releases the document leaving the field blank, if unable to determine the data.
The employee then gives the document back to the lead clerk/designated employee.
The lead clerk/designated employee re-files the document in its original block.
Schedules K-1 Name and Address Information¶
Form 1041 Schedule K-1
Payee Information - Transcribe name(s) and address information from Part II; box F labeled "Beneficiary’s name, address, city, state and ZIP Code."
Payer Information - Transcribe payer Name Line 1 from Part I, box B labeled "Estate’s or trust’s name." Transcribe payer Name Line 2 and address information from box C labeled "Fiduciary’s name, address, city, state and ZIP Code."
Form 1065 Schedule K-1
Payee Information- Transcribe name(s) and address information from Part II; box F labeled "Partner's name, address, city, state and ZIP Code."
Payer Information - Transcribe payer name(s) from Part I, box B labeled "Partnership’s name, address, city, state and ZIP Code."
Form 1120-S Schedule K-1
Payee Information - Transcribe name(s) and address information from Part II box F labeled; "Shareholder’s name, address, city, state and ZIP Code."
Payer Information - Transcribe payer name(s) and address information from Part I box B labeled, "Corporation’s name, address, city, state and ZIP Code."
In certain situations, the scanner may read a name, address or city without spaces. If the name and/or address can be determined, leave as is.
Edit Marks¶
Edit marks and their descriptions are below:
EDIT MARK
DESCRIPTION
"X"
The "X" is used to delete tax data or to show an item is not to be transcribed.
For money amounts, enter the amount written to the left of the "X," when applicable.
"/" (Slash) or "X" through the entire page.
A "/" (slash) or "X" through the entire page means the page is to be deleted.
If the form has a "/" (slash) or "X" through the entire page, delete the page as "Unprocessable Attachment."
Tax Year and Tax Period Entries¶
Tax Year and Tax Period dates must meet the following criteria:
Current timely filed calendar year
One-Year Prior to current calendar year
Two-Years Prior to current calendar year
The beginning and ending tax year on all Schedules K-1 must list the same tax year. If not, they fall out to ERS if not edited correctly.
Note:¶
Tax Period must be transcribed in MMYY format and Tax Year must be transcribed in YY format.
OE/DV Screen Prompts
Description
Instructions
Tax Year
Tax Year
Enter the pre-printed or edited Tax Year from the top of the form in YY format.
If the Tax Year is different than the Beginning Tax Period Year, then enter the Beginning Tax Period Year as the Tax Year.
Note:¶
The tax year must be 2023, 2024 or 2025.
Beginning Tax Period
Date from the Tax Year Beginning date box at the top of form.
Enter the Beginning Tax Period date in MMYY format.
If blank press
Note:¶
If the document is batched based on the ‘unchanged’ Tax Year, this causes the document to be deleted from SCRIPS for “Mixed Tax Year” since Tax Years cannot be mixed within a batch. The deleted documents must be pulled and reprocessed following all the current procedures.
Ending Tax Period
Date from the Tax Year Ending date box at the top of form.
Enter the Ending Tax Period date in MMYY format or the edited Ending Tax Year from the top of the form in YY format.
If blank press
Name and Address Block Reader (NABR)¶
Name and Address Block Reader is referred to as NABR. NABR is used to improve the accuracy of addresses captured by the scanner from Schedule K-1 documents. The NABR accomplishes this improvement by comparing the address captured by the scanner with a database of addresses used by the United States Postal Service. SCRIPS processes the NABR through a Postal Database.
When validating a NABR change, ensure the system read the correct ZIP Code. If address, city, and state changes are made and a correct ZIP Code is not present in the data field, correct the information to match what is on the image.
The system prompts an operator to "Please verify" the following conditions:
State is determined by the system from the city present
State is determined from the ZIP Code present
City is updated by the system to a phonetic match
City is determined from the ZIP Code
Acceptable city name used
Return
Postal Data Base Update
Comments
2121 SE TUNA NEW YORK, NY 10001
2121 TUNA BLVD NEW YORK, NY 10001
System removed SE and put BLVD
112 POODLE A TURTLE CT RABBIT CITY BCH, FL 32413
112 POODLE A TURTLE CT RC BEACH, FL 32413
System abbreviated Rabbit City and spelled out Beach
14658 ANACONDA RD NE WASHINGTON DC 20013
14658 NE ANACONDA RD WASHINGTON DC 20013
System moved NE from the end of the line to after the numbers
1705 SW PIGEON CIRCLE NEW YORK, NY 10001
1705 SW PIGEON CIR NEW YORK, NY 10001
System abbreviated Circle
Name Entries¶
Enter the information as shown on the document with as many characters as permitted in the provided name line, except as instructed below. Refer to Exhibit 3.0.101-4, Standard Abbreviations and Exhibit 3.0.101-5, Street Address Abbreviations for a list of valid abbreviations. If the scanned information is correct, no action is necessary.
Example:¶
Except as noted below, enter the information exactly as shown or edited on the document, including all Trust numbers, Account numbers and dates if part of name line.
Example of Taxpayer Entry
Enter as:
Iris Gopher Acct #14542
IRIS GOPHER ACCT 14542
Estate of Gopher Family
ESTATE OF GOPHER FAMILY
If a Partner Number or SSN number is shown in the name line, do not enter.
If an account number is shown above or to the right of the first name line, enter it on the first name line. (See example above.)
Do not enter periods and don’t space for them. Only enter a space in an internet name, for example, "Flower.com" should be entered as "FLOWER (space) COM" .
If the name appears with the last name first and the first name last, and the system read it correctly, leave as is.
Note:¶
If during sight verification a correction needs to be made, or if in OE Image/OE Paper, enter the first name first and last name last.
Enter Name Line 2 as shown. If a foreign address is present in entity information, use Name Line 2 for foreign information only. For further guidance on entering foreign addresses please refer to IRM 3.0.101.14.11.1.1, Foreign Address.
If Name 1 or Name 2 entry is too long for the field, shorten it using the abbreviations listed in Exhibit 3.0.101-4, Standard Abbreviations.
Note:¶
If either Name Line 1 or Name Line 2 is too long after applying abbreviations mentioned above, then enter as many characters as possible. Do not continue the entry on Name Line 2. Don’t abbreviate entries used for the Name Control.
Omit a slash (/), if shown, between two names (e.g., John Pine/Mary Birch). Leave a space.
Exception:¶
If a date is present in the name lines replace the slash (/) with a hyphen (-). Convert dates to MM-DD-YY format. Do not enter date/dated/dtd or the alpha month.
Enter a space before and after an ampersand (&). In the payer’s name line enter "and" or "&" as shown.
Example:
Enter as:
(1) Linda Snake and Joe Guppy, Ptrs
LINDA SNAKE AND JOE GUPPY PTRS
(2) J. Gecko & R. Frog, Inc
J GECKO & R FROG INC
Omit punctuation, except for hyphens (-). Do not enter a space before or after hyphens. The hyphen is keyed using the MINUS (-).
Example:
Enter as:
(1) O'Graphite
OGRAPHITE
(2) Maple-Pecan
MAPLE-PECAN
Space within a true last name if shown.
Example:
Enter as:
De Pine
DE PINE
Van Yew
VAN YEW
In the second name line change "and" to "&."
If ″In Care Of″ or "%" is found in the middle of Name Line 1, move the information to the Name Line 2 field.
Example:¶
Roger Banana c/o Anaconda Trucking and Moving Corporation
Enter name
In Prompt
ROGER BANANA
Name 1
% ANACONDA TRUCKING & MOVING CORP
Name 2
If an "In-Care-Of" name is present, enter "%," space, and the name. If information is already present on Name Line 2, include as much as possible after the "In-Care-Of" information is input.
Note:¶
If two or more "In-Care-Of" name lines are present, enter the first "In-Care-Of" name.
If there are two or more names in Name 2, separate them with the word "OR" , unless "and" (&) or "C/O" (%) are present. Enter "&C" when edited as the last two characters of Name 2 data (no space between the two characters) when the taxpayer entry is too long for the field.
Example:¶
Wood N Willow, Tulip R. Spaniel or Rose E. Locust, Edmund Beech, Evergreen R. Henry &C
Enter name
In Prompt
WOOD N WILLOW
Name 1
TULIP R SPANIEL OR ROSE E LOCUST &C
Name 2
Example:¶
Robert Woodpecker OR Eleanor Woodpecker or Gloria Robin
Enter name
In Prompt
ROBERT WOODPECKER
Name 1
ELEANOR WOODPECKER OR GLORIA ROBIN
Name 2
Example:¶
Albert Palm, Jr. OR Rose Holly or Robert Coffee
Enter name
In Prompt
ALBERT PALM JR
Name 1
ROSE HOLLY OR ROBERT COFFEE
Name 2
Example:¶
Arthur AND Roberta Poplar or Stephen Poplar
Enter name
In Prompt
ARTHUR POPLAR
Name 1
ROBERTA POPLAR OR STEPHEN POPLAR
Name 2
Second Name Line data, such as DBA, C/O, or % should be entered on the second line if placed on the address line, and clerk intervention is required.
If the payer’s name line is illegible, suspend for "Poor Quality Image."
If payer name is missing, leave blank.
If payer or payee Name Line 2 is illegible or not present, leave blank.
If payee name is missing or illegible, enter a "Z" in the payee’s name line field.
IMF Only - Do not enter titles such as Mr., Mrs., Capt., Dr., Rev., etc., in any individual's name.
Exception:¶
Enter "MRS" or "MS" when the taxpayer places it before a masculine name, initials or a first name which could be masculine or feminine.
Example:¶
Taxpayer entry Mr. or Mrs. Joe Walnut - and/or ampersand included.
Enter name
In Prompt
JOE WALNUT
Name 1
MRS JOE WALNUT
Name 2
BMF Only
Abbreviate corporate name information only when it is abbreviated on the document or the name line exceeds the allowable space. Never abbreviate the first four characters containing the Name Control.
Exception:¶
The following always are abbreviated for corporate entries: ASSN for Association CO for Company CORP for Corporation FDN for Foundation INC for Incorporated LLC for Limited Liability Company PA for Professional Association PC for Professional Corporation PS for Professional Service SC for Small Corporation
Use the following when you see one of these symbols: • #, enter NO, • ¢, enter CENT, • +, enter PLUS, • @, enter AT, • $, enter DOLLAR.
Special characters not outlined above and/or symbols are omitted and a blank space entered in its position in the name line.
Note:¶
The ampersand (&) is not considered a symbol for name line.
Omit the designation only such as TA, DBA, AKA, Owner, Proprietor when entering data.
Note:¶
Do not enter DBA or TA. If scanner reads DBA or TA correctly and no other corrections are needed, leave as is. Do not enter the designations or data for FKA, formerly DBA or any data that follows these designations.
If a city or state is shown as part of the first name line, enter the complete name of the city or state. NO abbreviations.
If the name begins with the word "The" and has more than one word following "The" DO NOT enter "The" .
If the name begins with the word "The" and has only one word following "The" enter "The" as the first word on the name line.
If there are initials in a person's name or a company name with abbreviations such as LLC, MD, PC, etc., do not space for periods. If scanner picks up spaces, leave as is.
If there is a business name in the name line such as ″Rug Doctor″ or ″Mister Clean″ and the system drops the Doctor or Mister, re-enter the name as submitted.
If a foreign address is present, do not use the Name 2 field to enter names. Further instruction for entering foreign addresses can be found in IRM 3.0.101.14.11.1.1, Foreign Address.
BMF NAME LINE ENTRY EXAMPLES
Example of Paragraph (13) alpha above
Taxpayer entry
Enter (First Name Line) as
a, f
The Spaniel Corporation Apple Spaniel, Pres.
SPANIEL CORP APPLE SPANIEL PRES (Second Name Line)
b
Banana Dental Office #5 Ltd.
BANANA DENTAL OFFICE NO 5 LTD
a
Fig Spaniel Corporation
FIG SPANIEL CORP
I
Dr. Fig Spaniel Inc.
DR FIG SPANIEL INC
c
5 & 10 & 25¢ Store d, h, f
Service Cleaners L.L.C. DBA The Clean Machine
SERVICE CLEANERS LLC CLEAN MACHINE (Second Name Line)
e
First Bank of FL f
The First Bear Bank g
The Labrador
THE LABRADOR
Address Elements¶
If the scanned information is correct, no action is necessary.
If the scanned information is NOT correct, enter the information exactly as shown on the document except as instructed below or when the NABR has perfected the address. See IRM 3.0.101.14.10.
Do not enter periods in the address field, however, punctuation such as slash (/) and hyphen (-) are acceptable. If a period is present between two numbers, enter a space for the period.
If an ampersand (&) is present in the street address, enter as "AND."
If an apostrophe (‘) is present, omit the apostrophe and do not leave a space for the apostrophe.
If perfecting only part of the address, such as the state or ZIP Code, do not go back to the street address to abbreviate or correct characters if the scanner picked up the street address as present on the document.
If a document has a PO Box, Post Office Box, POB, PO, or PO Drawer, enter the Post Office Box or an asterisk (*) followed by a space and the number.
Example:¶
PO Box #24; enter as *(space) 24.
If a document has a street address and a PO Box, the PO Box takes precedence.
If two street addresses are present with the same city and ZIP Code, enter the first street address. If two addresses are present, with different cities and ZIP Codes, enter the first in the address, city, state, and ZIP Code fields. Also, use abbreviations as necessary to limit this entry to 35 positions. Enter as much of the street address with abbreviations as possible. (See Exhibit 3.0.101-5 for Street Address Abbreviations).
Exception:¶
If the name of the street is a direction, the direction must be spelled out. Do not abbreviate street names.
Example:¶
123 North Street should be entered as 123 NORTH ST.
Omit No, No., Num, or "#" symbol and Number if it appears as a prefix to a house, apartment, Route, or PO Box number.
If North, South, East or West is shown as part of the city name, use the standard abbreviation (such as N=North, S=South, etc.). NEVER use a Major City Code and the standard abbreviation together.
Example:¶
West Miami enter as W MIAMI, not W MF.
If the city has numerics, enter as alphas.
Example:¶
29 Palms enter as TWENTY NINE PALMS.
If multiple street designations are present, only abbreviate the last designation present.
Example:¶
1234 Circle Road Drive should be entered as: 1234 CIRCLE ROAD DR
If the street address cannot be determined or is blank, enter "Z" in the address field. If the city cannot be determined or is blank, enter "ZZZ" in the city field and leave the state and ZIP Code fields blank.
Enter standard abbreviations for states and territories as shown in Exhibit 3.0.101-6, State/Major City/ZIP Code/Major City Code, and Exhibit 3.0.101-7, Foreign ZIP Code, City and State Exceptions.
If there is no state, but a ZIP Code is present, enter the ZIP Code as shown and press
If there is no ZIP Code (or the ZIP Code is less than or more than five-digits) but a state is present, press the
Note:¶
DO NOT generate the default ZIP Code without first entering the ZIP Code "if" present on the form.
If the system prompts that the ZIP Code entered and present on the form does not match the state, delete the ZIP Code entered from the form and generate the default ZIP Code for the state.
Note:¶
DO NOT generate the default ZIP Code without first entering the ZIP Code present on the form.
If both the state and ZIP Code are blank, leave both blank.
For instructions regarding foreign addresses see IRM 3.0.101.14.11.1.1.
Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) addresses must be transcribed with the proper two-character state code followed by the corresponding unique five-digit ZIP Code.
When an APO, DPO, or FPO is used, don’t enter any other data in the city field.
If the ZIP Code is out of range on APO, DPO, or FPO addresses, enter 34001 for Miami, 09001 for New York and 96201 for San Francisco or Seattle.
When APO, DPO, or FPO is to be transcribed in the city field, the state code field must correspond with the tables below.
State Code
ZIP Code Range
Geographic Location
AA
340
Americas
AE
090-098
Europe
AP
962-966
Pacific
EXAMPLE:
ENTER AS:
APO New York, NY 091XX
APO AE 091XX
FPO San Francisco, CA 962XX
FPO AP 962XX
Foreign Address¶
Operators are responsible to perfect all entity information on all foreign Schedules K-1.
Foreign addresses on Schedules K-1 documents are entered as follows:
Enter the foreign street address in the Name Line 2. Omit any existing Name Line 2 information.
Enter the foreign city, state, province or territory, and mailing code, if present, in the street address field. Spell out the city, state, province or territory, if abbreviated (See Exhibit 3.0.101-11 through Exhibit 3.0.101-15). Separate the postal code from the foreign city or province with a space. Example: London 02.
Note:¶
Accept what the taxpayer has put on the line unless the line is too long, then, use the province or territory abbreviation. This allows the postal code to fit in the field.
Enter the foreign country in the city field. Spell out the country if abbreviated by the taxpayer. If the country is missing or illegible, use Exhibit 3.0.101-11 through Exhibit 3.0.101-15 to determine the country. If you are unable to determine the country, enter "ZZZ."
Example:¶
CA is Canada. See Exhibit 3.0.101-11 through Exhibit 3.0.101-15 for complete list of foreign country codes.
Note:¶
If the foreign country exceeds 22 characters, input only the first 22 characters.
Enter a period (.) in the first position of the state field to identify the address as foreign.
Leave the ZIP Code blank.
Percentage Field Instructions¶
Should be input and validated as a seven-position field and must be in the format XXX.XXX.
Must be positive only.
Must be between 000 - 100.
Percentage fields can be blank.
If there are more than three numeric to the left of the decimal point enter 100. If there are more than three numeric to the right of the decimal point, enter the first three numeric closest to the decimal point. (See examples 6 and 7 below).
If the decimal point is not present, enter the decimal point after the numeric presented (with decimal point no further then fourth position). For validation purposes, the decimal point must be entered so the system can zero fill the percentage correctly. (See examples 1 and 3 below).
If the percentage has a fraction, ignore the fraction, and enter the number only. (See example 8 and 9 below).
No
Percentage Recognized as
Invalid = send for verification/correction
Valid = not sent to Operator
Operator to enter/verify
1
10
missing decimal point
2
95.1
Valid
3
100
missing decimal point
4
101.123
percentage is > 100
5
15.123
Valid
6
15.0876
too many numbers to the right of decimal
15.087
7
1201
percentage is >100.00 and to many numbers to the left of the decimal
Note:¶
If percentage is more than 100, input 100.
8
33 1/2
Ignore the fraction; enter the whole number only
9
14 7/8
Ignore the fraction; enter the whole number only
Money Amount Fields¶
Enter all money amounts as DOLLARS ONLY.
DO NOT enter money amounts from any form or document that is "X'd out."
Enter negative amounts, where allowed, by leading the amount with a hyphen (-).
Note:¶
Negative money amounts require a double
If a negative money amount appears in a positive only field, press
If the taxpayer enters a positive or negative $.49 or less,
If the taxpayer files a State Schedule K-1, and it has a column with the federal information, transcribe the information from the federal lines.
The following lines are presented for verification:
Form 1041 Schedule K-1 = Lines 1 and 2a
Form 1065 Schedule K-1 = Lines 5, 6a, 6c and 7
Form 1120-S Schedule K-1 = Lines 4, 5a and 6
Note:¶
Status Line displays "Is this amount correct?"
If two-dollar amounts are present on the same line, manually add together and enter total amount.
Alpha Codes are used in Part III to identify certain types of income, deductions, or credits. Valid Alpha Code characters consist of A-ZZ and blank. Enter the amount that corresponds with the valid Alpha Code. Alpha Codes can be found on the following lines of Schedules K-1:
Schedule K-1
Lines
Form 1041 Schedule K-1
•Line 13 Credits and Credit Recapture •Line 14 Other information
Form 1065 Schedule K-1
•Line 11 Other income (loss) •Line 13 Other deduction •Line 15 Credits •Line 20 Other information
Form 1120-S Schedule K-1
•Line 10 Other income (loss) •Line 12 Other deductions •Line 13 Credits •Line 17 Other Information
Deleting a Block¶
Always delete a block if the tax year cannot be determined.
Prior Year Form Revision Processing¶
If a prior year Schedule K-1 is processed by the scanner, SCRIPS operators:
Input the preprinted or edited year on the Schedules K-1.
Convert transcription lines using Exhibit 3.0.101-8, Conversion Chart.
Continue processing.
Payer General Instructions¶
If the payer EIN is the same as the previous document, the system copies the payer information into the document and then the next Schedule K-1 is presented.
If the payer EIN is different, the payer Entity fields appear, and the operator is to enter the payer entity information.
SCRIPS Transcription Sheets¶
The following tables represent specific SCRIPS entry procedures.
Form 1041 Schedule K-1 (Program 44386)¶
Enter from Part II, information about the Beneficiary on Form 1041 Schedule K-1.
OE/DV Screen Prompts
Description
Instructions
Tax Year
Tax Year.
Enter the Tax Year from the top center of the form in YY format.
If the Tax Year is different than the Beginning Tax Period Year, then enter the Beginning Tax Period Year as the Tax Year.
Note:¶
The tax year must be 2023, 2024 or 2025.
Beginning Tax Period
Date from the Tax Year Beginning date box at the top of form.
Enter the Beginning Tax Period date in MMYY format.
If blank, press
Note:¶
However, if it is batched based on the ‘unchanged’ Tax Year, this causes the document to be deleted on SCRIPS for “Mixed Tax Year” since Tax Years cannot be mixed within a block.
Ending Tax Period
Date from the Tax Year Ending date box at the top of form.
Enter the Ending Tax Period date in MMYY format.
If blank, press
[F] Beneficiary ID
Beneficiary ID from Part II box F.
Input or correct the nine-digit TIN.
If "APPLD FOR" is listed,
If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits,
If illegible leave blank and press
[G] Name 1 (Beneficiary)
Name from box G.
Enter or correct Beneficiary Name Line 1 from box G.
If missing, or illegible, enter "Z" and press
[G] Name 2 (Beneficiary)
Name from box G.
If an "In-Care-Of" name is present, enter "%," space and then the name.
If information is present on Name Line 2, include as much as possible after the "%" information.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[G] Address (Beneficiary)
Address from box G.
Enter the street address.
If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number.
If the street address is missing or illegible, enter "Z" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[G] City (Beneficiary)
City from box G.
Enter the city.
If a Major City Code (MCC) applies, enter the MCC for the listed city (optional).
If the city is missing or illegible, enter "ZZZ" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[G] State (Beneficiary)
State from box G.
Enter the state code.
If a MCC is entered, the state field is bypassed.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[G] Zip Code (Beneficiary)
ZIP Code from box G.
Enter the ZIP Code.
If missing, press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
K-1 Amended
Amended K-1 box found above Part III.
Enter an "X" if the box is marked.
If box has been mis-read,
Enter from Part III, the money amounts on Form 1041 Schedule K-1.
OE/DV Screen Prompt
Description
Instructions
[1] Interest Income
Line 1 (+)
Enter the amount from Line 1.
[2a] Ordinary Dividends
Line 2a (+)
Enter the amount from Line 2a.
[3] Net Short-Term Capital Gain
Line 3 (+)
Enter the amount from Line 3.
[4a] Net Long-Term Capital Gain
Line 4a (+)
Enter the amount from Line 4a.
[5] Other Portfolio Income
Line 5 (+/-)
Enter the amount from Line 5.
[6] Ordinary Business Income
Line 6 (+/-)
Enter the amount from Line 6.
[7] Net Rental Real Estate Income
Line 7 (+/-)
Enter the amount from Line 7.
[8] Other Rental Income
Line 8 (+/-)
Enter the amount from Line 8.
[13] Credit and Credit Recapture Code
Line 13 Alpha Designator Code
Enter the valid code to the left of Line 13. The valid codes are A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU, etc.).
[13] Credit and Credit Recapture Amount
Line 13 (+)
Enter the amount from Line 13 that corresponds with the valid code A-ZZ, if blank, press
Note:¶
Valid codes can be one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[14] Other Information Code
Line 14 Alpha Designator Code
Enter the valid code to the left of Line 14. The valid codes are A-ZZ, if blank press
Note:¶
Valid codes can be one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[14] Other Information Amount
Line 14 (+/-)
Enter the amount from Line 14 that corresponds with the valid code A-ZZ, if blank press
Note:¶
Valid codes can be one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
Enter from Part I, information about the Estate or Trust, on Form 1041 Schedule K-1.
OE/DV Screen Prompt
Description
Instructions
[A] Estate/Trust ID
Parent Return ID.
Correct or verify the nine-digit TIN.
If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits,
If illegible, suspend UW for Poor Quality Image per IRM 3.0.101.14.8.1.
Parent DLN
The 14-digit Document Locator Number (DLN) is stamped in the upper left margin.
Correct or verify the 14-digit DLN if missing or invalid. If unable to correct,
If illegible, suspend UW for Poor Quality Image. If still unable to read from paper copy leave blank per IRM 3.0.101.14.8.1.
If File Location Code (FLC) is 78 or 60 (KCSPC only), clear the field and press
[B] Name 1 (Estate/Trust)
Name from box B.
Enter or correct Payer Name Line 1 from box B.
If missing, leave blank and press
If illegible, suspend UW for Poor Quality Image.
Note:¶
Refer to IRM 3.0.101.14.8.1 for Poor Quality Image. After pulling document to read from paper, if still unable to determine information leave blank.
[C] Name 2 (Fiduciary)
Name from box C.
If an "In-Care-Of" name is present, enter "%," space and then the name.
If information is present on Name Line, include as much as possible after the "%" information.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[C] Address (Fiduciary)
Address from box C.
Enter the street address.
If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number.
If the street address is missing or illegible, enter "Z" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[C] City (Fiduciary)
City from box C.
Enter the city.
If a Major City Code (MCC) applies, enter the MCC for the listed city (optional).
If the city is missing or illegible, enter "ZZZ" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[C] State (Fiduciary)
State from box C.
Enter the state code.
If a MCC is entered, the state field is bypassed.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[C] ZIP Code (Fiduciary)
ZIP Code from box C.
Enter the ZIP Code.
If missing, press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
Form 1065 Schedule K-1 (Program 44387)¶
Enter from Part II, information about the Partner, on Form 1065 Schedule K-1.
OE/DV Screen Prompts
Description
Instructions
Tax Year
Tax Year.
Enter the Tax Year from the top center of the form in YY format.
If the Tax Year is different than the Beginning Tax Period Year, then enter the Beginning Tax Period Year as the Tax Year.
Note:¶
The tax year must be 2023, 2024 or 2025.
Beginning Tax Period
Date from the Tax Year Beginning date box at the top of form.
Enter the Beginning Tax Period date in MMYY format.
If blank, press
Note:¶
However, if it is batched based on the ‘unchanged’ Tax Year, this causes the document to be deleted on SCRIPS for "Mixed Tax Year" since Tax Years cannot be mixed within a block.
Ending Tax Period
Date from the Tax Year Ending date box at the top of form.
Enter the Ending Tax Period date in MMYY format.
If blank, press
[E] Partner TIN
TIN from Part II box E.
Input or correct the nine-digit TIN.
If "APPLD FOR" is listed,
If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits,
If illegible, leave blank and press
[F] Name 1 (Partner)
Name from box F.
Enter or correct Partner Name Line 1 from box F.
If missing or illegible, enter a "Z" and press
[F] Name 2 (Partner)
Name from box F.
If an "In-Care-Of" name is present, enter "%," space and then the name.
If information is present on Name Line 2, include as much as possible after the "%" information.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[F] Address (Partner)
Address from box F.
Enter the street address.
If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number.
If the street address is missing or illegible, enter "Z" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[F] City (Partner)
City from box F.
Enter the city.
If a Major City Code (MCC) applies, enter the MCC for the listed city (optional).
If the city is missing or illegible, enter "ZZZ" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[F] State (Partner)
State from box F.
Enter the state code.
If a MCC is entered, the state field is bypassed.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[F] Zip Code (Partner)
ZIP Code from box F.
Enter the Zip Code.
If missing, press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[H2] Disregarded Entity checkbox
H2 CKBOX
If the box is checked, enter an "X," otherwise leave blank.
[H2] Disregarded Entity TIN
H2 TIN
Input or correct the nine-digit TIN.
If "APPLD FOR" is listed,
If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits,
If illegible, leave blank and press
[H2] Disregarded Entity Name
H2 NAME
Enter or correct Disregarded Entity Name Line H2.
If missing, or illegible, enter "Z" and press
[I2] A Retirement plan
I2 CKBOX
If the box is checked, enter an "X," otherwise leave blank.
[J] Beginning Capital Gain
J Capital beginning
Enter % from Capital Beginning Line J. See instructions in IRM 3.0.101.14.12, Percentage Field Instructions.
[J] Ending Capital Gain
J Capital ending
Enter % from Capital Ending Line J. See instructions in IRM 3.0.101.14.12, Percentage Field Instructions.
[J] Partnership Decrease Due to Sales Exchange
J CKBOX
Enter an X, if either sales or exchange box is checked, otherwise leave blank. If both are checked clear the field.
[K1] Nonrecourse Ending
K Nonrecourse ending (+)
Enter the amount from Nonrecourse Ending Line K1.
[K1] Qualified Nonrecourse Ending
K Qualified Nonrecourse Financing ending (+)
Enter the amount from Qualified Nonrecourse Financing Ending, Line K1.
[K1] Recourse Ending
K Recourse ending (+)
Enter the amount from Recourse Ending, Line K1.
[K2] Liabilities Amount checkbox
K2 Liabilities from Lower Tier Partnership CKBOX
If the box is checked, enter an X, otherwise leave blank.
[K3] Liability Subject to Guarantees checkbox
K3 Liability is Subject to Guarantees or other... checkbox
If the box is checked, enter an X, otherwise leave blank.
[L] Beginning Capital Account
L Capital beginning (+/-)
Enter the amount from Beginning Capital Account Line L.
[L] Ending Capital Account
L Capital ending (+/-)
Enter the amount from Ending Capital Account Line L.
[N] Beginning Unrec. Sec 704(c) Gain or Loss
N Beginning (+/-)
Enter the amount from the Beginning Line N.
[N] Ending Unrec. Sec 704(c) Gain or Loss
N Ending (+/-)
Enter the amount from the Ending Line N.
K-1 Amended
Amended K-1 box found above Part III.
Enter an X if the box is marked.
If box has been mis-read,
Enter from Part III, the money amounts from Form 1065 Schedule K-1.
OE/DV Screen Prompt
Description
Instructions
[1] Ordinary Business Income (Loss)
Line 1 (+/-)
Enter the amount from Line 1.
[2] Net Rental Real Estate Income (Loss)
Line 2 (+/-)
Enter the amount from Line 2.
[3] Other Net Rental Income (Loss)
Line 3 (+/-)
Enter the amount from Line 3.
[4a] Guaranteed Payments for Service
Line 4a (+)
Enter the amount from Line 4a.
[4b] Guaranteed Payments for Capital
Line 4b (+)
Enter the amount from Line 4b.
[5] Interest Income
Line 5 (+)
Enter the amount from Line 5.
[6a] Ordinary Dividend
Line 6a (+)
Enter the amount from Line 6a.
[6c] Dividend Equivalents Amount
Line 6c (+)
Enter the amount from Line 6c.
[7] Royalties
Line 7 (+)
Enter the amount from Line 7.
[8] Net Short-Term Capital Gain (Loss)
Line 8 (+/-)
Enter the amount from Line 8.
[9a] Net Long-Term Capital Gain (Loss)
Line 9a (+/-)
Enter the amount from Line 9a.
[11] Other Income Code
Line 11 Alpha Designator Code
Enter the valid code to the left of Line 11. Valid codes are A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[11] Other Income Amount
Line 11 (+/-)
Enter the amount from Line 11 that corresponds with the valid code A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[12] Section 179 Deduction
Line 12 (+)
Enter the amount from Line 12.
[13] Other Deductions Code
Line 13 Alpha Designator Code
Enter the valid code to the left of Line 13. Valid codes are A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[13] Other Deductions Amount
Line 13 (+/-)
Enter the amount from Line 13 that corresponds with the valid code A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, CD).
[15] Credits Code
Line 15 Alpha Designator Code
Enter the valid code to the left of Line 15. Valid codes are A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[15] Credits Amount
Line 15 (+)
Enter the amount from Line 15 that corresponds with the valid code A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alpha with any combination (i.e., AB, JU).
[16] Schedule K-3 Attached Checkbox
Line 16 CKBOX
If the box is checked, enter an X, otherwise leave blank.
[20] Other Information Code
Line 20 Alpha Designator Code
Enter the valid code to the left of Line 20. Valid codes are A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[20] Other Information
Line 20 (+/-)
Enter the amount from Line 20 that corresponds with the valid code A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[22] At Risk Checkbox
Line 22 CKBOX
If the box is checked, enter an X, otherwise leave blank.
[23] Passive Activity Checkbox
Line 23 CKBOX
If the box is checked, enter an X, otherwise leave blank.
Enter from Part I, information about the Partnership, on Form 1065 Schedule K-1.
OE/DV Screen Prompt
Description
Instructions
[A] Partnership EIN
Parent Return ID.
Correct or verify the nine-digit TIN.
If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits,
If illegible, suspend UW for Poor Quality Image per IRM 3.0.101.14.8.1.
Parent DLN
The 14-digit Document Locator Number (DLN) is stamped in the upper left margin.
Correct or verify the 14-digit DLN if missing or invalid. If unable to correct,
If illegible, suspend UW for Poor Quality Image. If still unable to read from paper copy, leave blank per IRM 3.0.101.14.8.1.
If File Location Code (FLC) is 78 or 60 (KCSPC only) clear the field, and press
[B] Name 1 (Partnership)
Name from box B.
Enter or correct Payer Name Line 1 from box B.
If missing, leave blank and press
If illegible, suspend UW for Poor Quality Image.
Note:¶
Refer to IRM 3.0.101.14.8.1 for Poor Quality Image. After pulling document to read from paper, if still unable to determine information, leave blank.
[B] Name 2 (Partnership)
Name from box B.
If an "In-Care-Of" name is present, enter "%," space and then the name.
If information is present on Name Line 2, include as much as possible after the "%" information.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[B] Address (Partnership)
Address from box B.
Enter the street address.
If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number.
If the street address is missing or illegible, enter "Z" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[B] City (Partnership)
City from box B.
Enter the city.
If a Major City Code (MCC) applies, enter the MCC for the listed city (optional).
If the city is missing or illegible, enter "ZZZ" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[B] State (Partnership)
State from box B.
Enter the state code.
If a MCC is entered, the state field is bypassed.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[B] ZIP Code (Partnership)
ZIP Code from box B.
Enter the ZIP Code.
If missing, press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
Form 1120-S Schedule K-1 (Program 44388)¶
Enter from Part II, information about the Shareholder, on Form 1120-S Schedule K-1.
OE/DV Screen Prompts
Description
Instructions
Tax Year
Tax Year.
Enter the Tax Year from the top center of the form in YY format.
If the Tax Year is different than the Beginning Tax Period Year, then enter the Beginning Tax Period Year as the Tax Year.
Note:¶
The tax year must be 2023, 2024 or 2025.
Beginning Tax Period
Date from the Tax Year Beginning date box at the top of form.
Enter the Beginning Tax Period date in MMYY format.
If blank, press
Note:¶
However, if it is batched based on the ‘unchanged’ Tax Year, this causes the document to be deleted on SCRIPS for "Mixed Tax Year" since Tax Years cannot be mixed within a block.
Ending Tax Period
Date from the Tax Year Ending date box at the top of form.
Enter the Ending Tax Period date in MMYY format.
If blank, press
[E] Shareholder TIN
TIN from Part II box E.
Input or correct the nine-digit TIN.
If "APPLD FOR" is listed,
If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits,
If illegible, leave blank and press
[F1] Name 1 (Shareholder)
Name from box F1.
Enter or correct Shareholder Name Line 1 from box F.
If missing or illegible, enter a "Z" and press
[F1] Name 2 (Shareholder)
Name from box F1.
If an "In-Care-Of" name is present, enter "%," space and then the name.
If information is present on Name Line 2, include as much as possible after the "%" information.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[F1] Address (Shareholder)
Address from box F1.
Enter the street address.
If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number.
If the street address is missing or illegible, enter "Z" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[F1] City (Shareholder)
City from box F1.
Enter the city.
If a Major City Code (MCC) applies, enter the MCC for the listed city (optional).
If the city is missing or illegible, enter "ZZZ" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[F1] State (Shareholder)
State from box F1.
Enter the state code.
If a MCC is entered, the state field is bypassed.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[F1] Zip Code (Shareholder)
ZIP Code from box F1.
Enter the ZIP Code.
If missing, press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[F2] Entity Responsible for reporting TIN
TIN from Box F2.
Input or correct the nine-digit TIN.
If "APPLD FOR" is listed
If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits,
If illegible, leave blank and press
[F2] Entity Responsible for reporting Name
Name from Box F2.
Enter or correct name from Box F2.
If missing, leave blank and press
If illegible, suspend UW for Poor Quality Image.
Note:¶
Refer to IRM 3.0.101.14.8.1 for Poor Quality Image. After pulling document to read from paper, if still unable to determine information, leave blank.
[F3] Type of Entity
Type from Box F3.
Enter or correct name from Box F3. If missing, leave blank and press
K-1 Amended
Amended K-1 box found above Part III.
Enter an "X" if the box is marked.
If box has been mis-read,
[G] Current Year allocation percentage
G Shareholder % of Stock Ownership (+)
Enter % from box G. See instructions in IRM 3.0.101.14.12, Percentage Field Instructions.
Enter from Part III, the money amounts from Form 1120-S Schedule K-1.
OE/DV Screen Prompts
Description
Instructions
[1] Ordinary Business Income (Loss)
Line 1(+/-)
Enter the amount from Line 1.
[2] Net Rental Real Estate Income (Loss)
Line 2 (+/-)
Enter the amount from Line 2.
[3] Other Net Rental Income (Loss)
Line 3 (+/-)
Enter the amount from Line 3.
[4] Interest Income
Line 4 (+)
Enter the amount from Line 4.
[5a] Ordinary Dividends
Line 5a (+)
Enter the amount from Line 5a.
[6] Royalties
Line 6 (+)
Enter the amount from Line 6.
[7] Net Short-Term Capital Gain (Loss)
Line 7 (+/-)
Enter the amount from Line 7.
[8a] Net-Long-Term Capital Gain (Loss)
Line 8a (+/-)
Enter the amount from Line 8a.
[10] Other Income Code
Line 10 Alpha Designator Code
Enter the valid code to the left of Line 10. Valid codes are A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[10] Other Income Amount
Line10 (+/-)
Enter the amount from Line 10 that corresponds with the valid code A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[11] Section 179 Deductions
Line 11 (+)
Enter the amount from Line 11.
[12] Other Deductions Code
Line 12 Alpha Designator Code
Enter the valid code to the left of Line 12. Valid codes are A-ZZ, if blank, press
Note:¶
Valid codes can be either one (i.e., A) or two alphas with any combination (i.e., AB, JU).
[12] Other Deductions Amount
Line 12 (+/-)
Enter the amount from Line 12 that corresponds with the valid code A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[13] Credit Code
Line 13 Alpha Designator Code
Enter the valid code to the left of Line 13. Valid codes are A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[13] Credits Amount
Line 13 (+)
Enter the amount from Line 13 that corresponds with the valid code A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[14] Schedule K-3 Attached Checkbox
Line 14 CKBX
If the box is checked, enter an X, otherwise leave blank.
[17] Other Information Code
Line 17
Enter the valid code to the left of Line 17. Valid codes are A-ZZ, if blank, press
Note:¶
Valid codes can be either one alpha (i.e., A) or two alphas with any combination (i.e., AB, JU).
[17] Other Information Amount
Line 17 (+)
Enter the amount from Line 17 that corresponds with the valid code A-ZZ, if blank present
Note:¶
Valid codes can be either one alpha (ie., A) or two alphas with any combination (i.e., AB, JU)
Enter from Part I, information about the Corporation, on Form 1120-S Schedule K-1.
OE/DV Screen Prompt
Description
Instruction
[A] Corporation EIN
Parent Return EIN
Correct or verify the nine-digit TIN.
If two or more TINs are shown, the TIN is missing, or the TIN has more or less than nine-digits
If illegible, suspend UW for Poor Quality Image per IRM 3.0.101.14.8.1.
Parent DLN
The 14-digit Document Locator Number (DLN) is stamped in the upper left margin.
Correct or verify the 14-digit DLN if missing or invalid. If unable to correct,
If illegible, suspend UW for Poor Quality Image, if still unable to read from paper copy, leave blank per IRM 3.0.101.14.8.1.
If File Location Code (FLC) is 78 or 60 (KCSPC only) clear the field, and press
[B] Name 1 (Corporation)
Name from box B.
Enter or correct Payer Name Line 1 from box B.
If missing, leave blank and press
If illegible, suspend for Poor Quality Image.
Note:¶
Refer to IRM 3.0.101.14.8.1 for Poor Quality Image. After pulling document to read from paper, if still unable to determine information leave blank.
[B] Name 2 (Corporation)
Name from box B.
If an "In-Care-Of" name is present, enter "%," space and then the name.
If information is present on Name Line 2, include as much as possible after the "%" information.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[B] Address (Corporation)
Address from box B.
Enter the street address.
If PO Box is present, enter an asterisk (*) and a space in the first two positions of the field, followed by the PO Box number.
If the street address is missing or illegible, enter "Z" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[B] City (Corporation)
City from box B.
Enter the city.
If a Major City Code (MCC) applies, enter the MCC for the listed city (optional).
If the city is missing or illegible, enter "ZZZ" then press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[B] State (Corporation)
State from box B.
Enter the state code.
If a MCC is entered, the state field is bypassed.
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
[B] Zip Code (Corporation)
ZIP Code from box B.
Enter the ZIP Code.
If missing, press
If a foreign address is present, see IRM 3.0.101.14.11.1.1.
ERS¶
This section has instructions for resolving Schedules K-1 error conditions. All forms go to Error Resolution Systems (ERS) under program code 44380.
Types of Errors¶
This section provides a description of the types of errors generated during Schedules K-1 processing.
The Error Resolution System (ERS) identifies errors according to type and priority. This shows in the record heading.
Action Code Error (Priority I) - Not valid on Schedules K-1
Section Error (Priority II) - Includes terminus error
Validity Error (Priority III)
Math/Consistency Error (Error Codes) (Priority IV)
There may be records where the tax examiner finds programming has not furnished a section or a field that is needed to resolve an error. In this event, the tax examiner can use Command Code (CC) GTSEC. This should be reported to Headquarters for correction of the display.
Priority II Errors - Section Errors¶
The following conditions may be present if normal SCRIPS validity checks have been bypassed:
Terminus Errors
Edit Errors
Missing required sections
Terminus Error - This error is caused by a section with variable length input fields containing an erroneous size field.
When displayed, this type of error shows all input fields of the terminus section. Transcribed data is present. Computer generated fields are not present.
All fields present for the section must be examined and the necessary correction(s) made to all the fields.
Correction Procedures:
CC CRECT is displayed. If the section needs to be deleted, use CC DLSEC to delete the section.
If no corrections are needed, transmit from the bottom of the screen.
Priority III - Field Errors¶
Definition - Any field that does not meet the requirement(s) for that field is shown as a Priority III error. Consistency and or relationships with other fields are not a factor.
Some reasons for this type of error are:
Non-numeric character in a numeric field
Non-alphabetical character in an alpha field
Blank space in a numeric field
Blank in the first position of an alpha field if followed by significant data
Display - Every field displayed is in error.
All fields with a Priority III error are displayed in columnar format in the order encountered in the record.
An overflow field is identified by all question marks for a money field.
Correction Procedures:
Correct every error field displayed using the specific instructions within each section for the field in error.
MeF - Check the information on the source document to determine if each displayed field has been correctly edited and transcribed.
Enter the correct data for each field displayed.
If no data is to be in a displayed field, blank the field.
Transmit.
Note:¶
MeF- Multiple Addresses If more than one address is present, research CC INOLE and determine the correct address as follows: Foreign Addresses see IRM 3.0.101.14.11.1.1.
If
Then
CC INOLE matches one of the addresses on the return
Enter the address listed on CC INOLE in Field 01ADD.
CC INOLE does not match any of the addresses on the return
Enter the first address found on the return to field 01ADD.
Note:¶
For a listing of Major City Codes see Exhibit 3.0.101-6, State/Major City/ZIP Code/Major City Code.
Example:¶
If the tax year is 2023 the beginning tax period is 0000000202301 and the ending tax period is 0000000202312.
Below are the fields listed in Section 06 that apply to Schedules K-1 processing:
Form 1041 Doc Code 66
Field
Field Length
Title
+/-
06BTP
13
Beginning Tax Period
N/A
06ETP
13
Ending Tax Period
N/A
0601
12
Interest Amount
0602B
12
Dividends Amount
0603A
12
Net Short-Term Capital Gains
0604A
12
Net Long-Term Capital Gains
0605
12
Other Portfolio Income
+/-
0605A
12
Ordinary Business Income
+/-
0606A
12
Net Rental Real Estate Income
+/-
0608
12
Other Rental Income
+/-
0613C
2
Credits and Credit Recapture Code
Enter the first valid code to the left of Line 0613C The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD).
0613A
12
Credits and Credit Recapture Amount
- Delete the money amount in Field 0613A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0613C.
0614C
2
Other Information Code
Enter the first valid code to the left of Line 0614C The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD).
0614A
12
Other Information Amount
+/- Delete the money amount in Field 0614A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0614C.
Form 1065 Doc Code 65
Field
Field Length
Title
+/-
06BTP
13
Beginning Tax Period
N/A
06ETP
13
Ending Tax Period
N/A
06H2I
1
Disregarded Entity Checkbox
N/A
06H2N
26
Disregarded Entity Name
N/A
06H2T
9
Disregarded Entity TIN
N/A
06PRP
1
Retirement Plan Checkbox
N/A
06JPS
6
Capital Beginning %
N/A
06JPE
6
Capital Ending %
N/A
06JCI
1
Partnership Interest Checkbox
N/A
06KNE
12
NonRecourse Ending Amount
06KQE
12
Qualified Nonrecourse Ending Amount
06KRE
12
Recourse Ending Amount
06KCI
1
Liability Amount Checkbox
N/A
06KC3
1
Debit Subject to Guarantees Checkbox
N/A
06LCB
12
Beginning Capital Account
+/-
06LCE
12
Ending Capital Account
+/-
06NUB
12
Beginning Unrecognized Sec 704(C)
+/-
06NUE
12
Ending Unrecognized Sec 704(C)
+/-
0601
12
Ordinary Income Amount
+/-
0602
12
Net Real Estate Rental Amount
+/-
0603
12
Other Net Rental Amount
+/-
0604A
12
Guaranteed Payments for Service
0604B
12
Guaranteed Payments for Capital
0605
12
Interest Income
0606A
12
Ordinary Dividends Amount
0606C
12
Dividend Equivalents
0607
12
Royalties
0608
12
Net Short-Term Capital Gains
+/-
0609A
12
Net Long-Term Capital Gains
+/-
0611C
2
Other Income (Loss) Code
Enter the first valid code to the left of Line 0611C. The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e (AB, CD).
0611A
12
Other Income (Loss) Amount
+/- Delete the money amount in Field 0611A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0611C.
0612
12
Section 179 Deduction
0613C
2
Other Deductions Code
Enter the first valid code to the left of Line 0613C. The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD).
0613A
12
Other Deductions Amount
+/- Delete the money amount in Field 0613A if the corresponding Alpha Designator Code A-ZZ is not present in field 0613C.
0615C
2
Credit Code
Enter the first valid code to the left of line 0615C. The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD).
0615A
12
Credit Amounts
+/- Delete the money amount in Field 0615A if the corresponding Alpha Designator Code A-ZZ is not present in 0615C.
0616
1
Sch K-3 Attached Checkbox
N/A
0620C
2
Other Information Code
Enter the first valid code to the left of Line 0620C. The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD).
0620A
12
Other Information Amount
+/- Delete the money amount in Field 0620A if the corresponding Alpha Designator Code A-ZZ is not present in field 0620C.
0622
1
At-Risk Checkbox
N/A
0623
1
Passive Activity Checkbox
N/A
Form 1120-S Doc Code 67
Field
Field Length
Title
+/-
06BTP
13
Beginning Tax Period
N/A
06ETP
13
Ending Tax Period
N/A
06F2T
9
Entity Responsible for Reporting TIN
N/A
06F2N
26
Entity Responsible for Reporting Entity
N/A
06F3E
26
Type of Shareholder Entity
N/A
06FSP
12
Shareholders allocation percentage
N/A
0601
12
Ordinary Income Amount
+/-
0602
12
Net Real Estate Rental Amount
+/-
0603
12
Other Net Rental Amount
+/-
0604
12
Interest Amount
0605A
12
Dividends Amount
0606
12
Royalties
0607
12
Net Short-Term Capital Gains
+/-
0608A
12
Net Long-Term Capital Gains
+/-
0610C
2
Other Income-Loss Code
Enter the first valid code to the left of Line 0610C. The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD).
0610A
12
Other Income-Loss-Amount
+/- Delete the money amount in Field 0610A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0610C.
0611
12
Section 179 Deduction
0612C
2
Other-Deductions Code
Enter the first valid code to the left of Line 0612C. The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD).
0612A
12
Other-Deductions Amount
+/- Delete the money amount in Field 0612A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0612C.
0613C
2
Credits Code
Enter the first valid code to the left of Line 0613C. The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digit and any combination (i.e., (AB, CD).
0613A
12
Credits Amount
- Delete the money amount in Field 0613A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0613C.
0614
1
Schedule K-3 Attached Checkbox
N/A
0617C
2
Other Information Code
Enter the first valid code to the left of Line 0617C. The valid codes are A-ZZ.
Note:¶
Valid codes can be either one-digit (i.e., A) or two-digits and any combination (i.e., AB, CD).
0617A
12
Other Information Amount
- Delete the money amount in Field 0617A if the corresponding Alpha Designator Code A-ZZ is not present in Field 0617C.
Note:¶
Multiple Addresses - If more than one address is present, research CC INOLE and determine the correct address as follows:
If
Then
CC INOLE matches one of the addresses on the return
Enter the address listed on CC INOLE in Field 16ADD.
CC INOLE does not match any of the addresses on the return
Enter the first address found on the return to Field 16ADD.
Foreign addresses see IRM 3.0.101.14.11.1.1.
Note:¶
For a listing of Major City Codes, see Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code.
Priority IV Errors - Error Codes 014, 016, 020, 024 and 026¶
This section provides detailed error correction procedures for Error Codes 014, 016, 020, 024 and 026. These errors are displayed with the Error Code assigned to them for the specific error in ascending numerical order. The screen display shows the Error Code assigned and the fields needed to make the necessary corrections.
Foreign Address see IRM 3.0.101.14.11.1.1.
♦Error Code 014 - Payee Address♦¶
Error Code 014 displays as follows:
Field Designator
Field Name
Field Length
01ADD
Payee Street Address
35
01CTY
Payee City
22
01ST
Payee State Code
02
01ZIP
Payee ZIP Code
09
Invalid Condition - Error Code 014¶
Error Code 014 generates when all fields are not present as follows:
If the street address is present, Field 01CTY and 01ST must be present, unless a Major City Code (MCC) is used.
If a MCC is used, Field 01ADD must be present.
A city must be present. If the city is not in the Major City format, Field 01ST must be present. Field 01ADD can be blank.
A MCC is used and Field 01ST is present.
Correction Procedures - Error Code 014¶
MeF - Correct all coding and transcription errors.
Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.
Research any of the following for valid address information.
Document 7475, State Abbreviations Major City Codes, and Address Abbreviations
CCs INOLE, ENMOD, or NAME
If
And
Then
A MCC is present
A street address is not available
Enter the city name (Spelled out, not in Major City format) in Field 01CTY.
Enter the State Code in Field 01ST.
Foreign addresses see IRM 3.0.101.14.11.1.1
The MCC is correct
The state is present
Delete Field 01ST.
The ZIP Code cannot be corrected from the information on the return, attachments, or research
Determine the first three-digits of the ZIP Code from Exhibit 3.0.101-6, State/Major City/ZIP Code/Major City Code.
Enter "01" for the fourth and fifth digits in Field 01ZIP.
♦Error Code 016 - Payee Zip/Major City Code Mismatch♦¶
Error Code 016 displays as follows:
Field Designator
Field Name
Field Length
01CTY
Payee City
22
01ST
Payee State
02
01ZIP
Payee ZIP Code
09
Invalid Condition - Error Code 016¶
Error Code 016 generates when the ZIP Code is inconsistent with the Major City Code or State Code.
Correction Procedures - Error Code 016¶
MeF - Correct all coding and transcription errors.
Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.
Research any of the following for valid ZIP Code information:
Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations
CCs INOLE, ENMOD, or NAME
If only the first three-digits of the ZIP Code can be determined, enter "01" in the fourth and fifth positions.
If
And
Then
Unable to determine a valid ZIP Code from the return or attachment
Enter the valid ZIP Code found through research in Field 01ZIP.
The address is in a Major City
A MCC can be determined,
Enter the name of the city in Field 01CTY.
Enter the State Code in Field 01ST.
The address is not in a Major City
Enter the proper state abbreviation in Field 01ST.
Enter the ZIP Code in Field 01ZIP.
Correct Procedures for APO/DPO/FPO Address -
The U.S. Postal Service established new requirements for APO/DPO/FPO addresses.
If the old address appears (i.e., AP New York, NY 091XX), convert the address to the new state code abbreviations based on the ZIP Code:
ADDRESS
ABBREVIATION
LOCATION
ZIP CODE
APO
AA
Americas
340
DPO
AA
Americas
340
FPO
AA
Americas
340
APO
AE
Europe
090-098
DPO
AE
Europe
090-098
FPO
AE
Europe
090-098
APO
AP
Pacific
090-098
DPO
AP
Pacific
090-098
FPO
AP
Pacific
090-098
Error Code 020¶
screen displays as follows:
Form 1041 Doc Code 66
Field Designator
Field Name
06BTP
Beginning
06ETP
Ending
0601
Interest Income
0602B
Ordinary Dividends
Note:¶
Line 2a on form
0603A
Net Short-Term Capital Gains
0604A
Net Long-Term Capital Gains
0605
Other Portfolio Income
0605A
Ordinary Business Income
Note:¶
Line 6 on form
0606A
Net Rental Real Estate Income
Note:¶
Line 7 on form
0608
Other Rental Income
0613C
Credit Recapture Code
0613A
Credit Recapture
0614C
Other Information Code
0614A
Other Information
Form 1065 Doc Code 65
Field Designator
Field Name
06BTP
Beginning
06ETP
Ending
06KNE
Nonrecourse Ending
06KQE
Qualified Nonrecourse Ending
06KRE
Recourse Ending
06LCB
Beginning Capital
06LCE
Ending Capital
06NUB
Beginning Unrecognized Sec. 704(c)
06NUE
Ending Unrecognized Sec. 704(c)
0601
Ordinary Income
0602
Net Real Estate Rental Amount
0603
Other Net Rental Amount
0604a
Guaranteed Payment for Service
0604b
Guaranteed Payment for Capital
0605
Interest Income
0606A
Ordinary Dividends Amount
0606C
Dividend Equivalents
0607
Royalties
0608
Net Short-Term Capital Gains
0609a
Net Long-Term Capital Gains
0611C
Other Income Code
0611A
Other Income
0612
Section 179 Deduction
0613C
Other Deductions Code
0613A
Other Deductions
0615C
Other Credits Code
0615A
Other Credits
0620C
Other Information Code
0620A
Other Information
Form 1120-S Doc Code 67
Field Designator
Field Name
06BTP
Beginning
06ETP
Ending
0601
Ordinary Income Amount
0602
Net Real Estate Rental Amount
0603
Other Net Rental Amount
0604
Interest Amount
0605A
Dividends Amount
0606
Royalties
0607
Net Short-Term Capital Gains
0608A
Net Long-Term Capital Gains
0611
Section 179 Deduction
0612C
Other Deductions Code
0612A
Other Deductions
0613C
Credits Code
0613A
Credits
0617A
Other Information Code
0617C
Other Information
Invalid Conditions by form type:
Forms
Transcribed Fields
1041
0605a, 0607
1065
0601, 0602, 0603, 0608, 0609a
1120-S
0601, 0602, 0603, 0607, 0608a
Transcribed Fields by form type: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Forms
Transcribed Fields
1041
0601, 0602a, 0603, 0604a, 0614
1065
0604, 0605, 0606a, 0607, 0612
1120-S
0604, 0605a, 0606, 0611, 0613
Correction Procedures:
Check the entries to make sure the entries are valid or are not misplaced entries. If there are misplaced entries, move or delete the entries.
≡ ≡
≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 024 - Payer Address¶
Error Code 024 displays as follows:
Field Designator
Field Name
Field Length
16ADD
Payer Street Address
35
16CTY
Payer City
22
16ST
Payer State Code
02
16ZIP
Payer ZIP Code
09
Invalid Condition - Error Code 024¶
Error Code 024 generates if all fields are not present as follows:
If the street address is present, Field 16CTY and Field 16ST must be present unless a Major City Code (MCC) is used.
If a MCC is used, Field 16ADD must be present.
A city must be present. If the city is not in the Major City format, Field 16ST must be present. Field 16ADD can be blank.
A MCC is used and Field 16ST is present.
Correction Procedures - Error Code 024¶
MeF - Correct all coding and transcription errors.
Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.
Research any of the following for valid address information:
Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations
CCs INOLE, ENMOD, or NAME
If
And
Then
A MCC is present
A street address is not available
Enter the city name (spelled out, not in Major City format) in Field 16CTY.
Enter the State Code in Field 16ST.
The MCC is correct
The state is present
Delete Field 16ST.
The ZIP Code or address cannot be corrected from the information on the return, attachments, or from research
Determine the first three-digits of the ZIP Code from Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code.
Enter "01" for the fourth and fifth digits in Field 16ZIP.
Error Code 026 - Payer Zip/Major City Code Mismatch¶
Error Code 026 displays as follows:
Field Designator
Field Name
Field Length
16CTY
Payer City
22
16ST
Payer State
02
16ZIP
Payer ZIP Code
09
Invalid Condition - Error Code 026¶
Error Code 026 generates when the ZIP Code is inconsistent with the Major City Code or State Code.
Correction Procedures - Error Code 026¶
MeF - Correct all coding and transcription errors.
Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.
Research any of the following for valid ZIP Code information:
Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations
CCs INOLE, ENMOD, or NAME
If only the first three-digits of the ZIP Code can be determined, enter "01" in the fourth (4th) and fifth (5th) positions.
If
And
Then
Unable to determine a valid ZIP Code from the return or attachment
Enter the valid ZIP Code found through research in Field 16ZIP.
The address is in a Major City
A MCC can be determined
Enter the MCC in Field 16CTY.
Delete the State Code in Field 16ST.
The address is not in a Major City
Enter the proper state abbreviation in Field 16ST.
Enter the ZIP Code in Field 16ZIP.
Correction Procedure for APO/DPO/FPO Address
The U.S. Postal Service established new requirements for APO/DPO/FPO addresses.
If the old address appears (i.e., (AP New York, NY 091XX), convert the address to the new state code abbreviations based on the ZIP Code:
ADDRESS
ABBREVIATION
LOCATION
ZIP CODE
APO
AA
Americas
340
DPO
AA
Americas
340
FPO
AA
Americas
340
APO
AE
Europe
090-098
DPO
AE
Europe
090-098
FPO
AE
Europe
090-098
APO
AP
Pacific
962-987
DPO
AP
Pacific
962-987
FPO
AP
Pacific
962-987
ERS – When Correspondence is Required¶
Correspondence may be required if any of the following is present:
If the Schedules K-1 are received in continuous format (e.g., computer listings or typed listings), correspond requesting separate Schedules K-1.
If substitute Schedules K-1 are received and do not meet the requirements listed in IRM 3.0.101.5.3, Substitute Schedules K-1, correspond requesting a valid substitute form, or the official IRS form.
Post Document Preparation¶
Pick up work according to the number of carts or boxes included (i.e., box 1 of 2, box 2 of 2).
Leaf through Schedules K-1 to determine which Schedules K-1 belong to a single parent (parent DLN is stamped in the upper left of the first Schedule K-1). The Schedules K-1 for each parent should be in separate gusset/blue folder or separated by a pink piece of paper.
You may find many documents with attachments. In this case, all the following pages should match the front page in some way (EIN, Name).
If there is a stray Schedule K-1 without a DLN that doesn’t match any other documents, pull the document, and send to Code and Edit as a "Loose Schedule K-1."
Return block of documents to "stat" box or cart.
Output Report¶
Instructions for working the "Actual Output Report."
The "Actual Output Report" lists all DLNs that is either output or deleted.
Verify every DLN on the "Actual Output Report."
If the batch has a DLN not on the report:
Pull entire block and make sure the parent DLN is written or stamped on the first document.
Give the entire block of documents to the lead or designated employee for research.
If block is deleted, the lead or designated employee routes it for processing.
If block is not deleted and is still on the SCRIPS system, the lead or designated employee takes the necessary action to have the block worked and output.
If a single document is deleted from a block:
Pull the document from the block.
Make sure the parent DLN is written in the upper left corner of each Schedule K-1 pulled.
Route deleted, pulled documents to Batching for further processing.
Post Document Preparation for Files¶
The documents are received on batch carts in gusset/blue folders or in "stat" boxes after raw input has been completed.
After receipt, prepare documents for filing as follows:
Check parent DLN on folder or on "stat" box against the first Schedule K-1 parent DLN in each folder or "stat" box to ensure they match.
If parent DLN is for an electronically filed return (FLC of DLN (first two-digits) are 14, 16, 22, 35, 38, 41, 43, 52, 64, 65, 72, 75, 76, 92, 93, or 95), destroy as classified waste.
If folder is labeled "Loose Schedules K-1," prepare an "attachment document," staple to the Schedule and route to Files to be attached to the parent return.
For all others, make sure parent DLN is stamped/written on gusset/blue folders or "stat" boxes.
If gusset/blue folder is not provided for a parent DLN, create one by stamping/writing the parent DLN on the top tab and placing the Schedules K-1 inside the folder.
Place folders in the box or batch cart with the parent DLN sticking out, in ascending order, from right to left, facing the front of the box/batch cart.
If DLN is out of order (e.g., LC244–091–49700–2, LC244–091–49800–2, LC244–091–51000–2, LC244-091–49900–2), associate in the correct DLN order.
If there are different FLCs within the DLNs, ensure that they are in their own gusset/blue folder and placed at the back of the box in order.
Example:¶
29244, 60244, 85244 can all be put in the same box as the 29244, however they need to have their own gusset/blue folder and placed in the box in DLN order.
"Re-file" documents should be stapled together for each parent DLN, place the documents in a "stat" box labeled "Re-file" and route to Files.
Prepare other gusset/blue folders or "stat" boxes, when necessary, to eliminate over stuffing. If over-stuffing is an ongoing problem, coordinate with the Pre-Doc Prep Function.
Note:¶
There should be a gusset/blue folder for each parent DLN, and the gusset/blue folders should be in parent DLN order within each "stat" box or batch cart.
Duplex Schedules K-1¶
Duplex (Carbon Copy) Schedules K-1 cannot process through SCRIPS and are photocopied in Pre-Doc Prep and placed in a folder. When received take the following actions:
Remove the duplex Schedules K-1 from the folder.
Re-associate to the photocopied Schedules K-1 before routing to Files.
Set-Up for Document File Retention¶
Documents are placed in "stat" boxes.
Arrange documents in proper filing sequence. Keep all documents in parent DLN order.
After the weekly cycle has been accumulated (daily where space limitations or other local requirements dictate) inter-file the cycle on permanent shelving for retention.
Files¶
When requests for the parent return (Form 1041, Form 1065 and Form 1120-S) and Schedules K-1 are received by Files:
If the requests are received via Form 5546 (Exam request) pull and charge out both the parent return and the Schedules K-1 and forward to requester.
If a request is received from Statistic of Income (SOI), for both the Form 1120-S and the related Schedules K-1, pull and charge out both and forward to SOI. Don’t pull the Schedules K-1 for Form 1041 and Form 1065.
If a request is received from Return and Income Verification Services (RAIVS) for Form 1120-S, Form 1041, or Form 1065 and the related Schedules K-1, pull and charge out both and forward to RAIVS.
If requests are received from other areas for Form 1041, Form 1065 and Form 1120-S and the related Schedules K-1 via CC ESTAB/DOALL, they must enter "Pull Schedule K-1" in the remarks field. If "Pull Schedule K-1" is not present in the remarks field, pull and charge out only the parent return and forward to the requester.
If the request is received via Form 2275, Records Request, Charge and Recharge for the parent return and the related Schedules K-1, they must write "Pull Schedule K-1" in the Remarks block. If "Pull Schedule K-1" is not present in the remarks block, pull and charge out only the parent return and forward to the requester.
Servicing Requests for Returns, Copies, and Information¶
When a request for a document arrives in Files, and the document is already charged-out or is missing, note the complete charge-out data on the requisition.
If the document/block is not in Files, ensure necessary action is taken to guarantee that the document/block is not misfiled or possibly shelved incorrectly (i.e., notify supervisor for special search).
If an "A" is marked on the Block Control Sheet, there is a duplicate DLN. Check the following block, marked "B" on the block control sheet, to ensure pulling of the correct document.
Prepare copies where requested. Re-file the original.
Sort filled requests into location of requestor and route to requestor. The Unit Address List (UAL) is available on the Submission Processing website and has addresses corresponding with the IDRS group numbers of the requestor. Perform special search on unfilled requests only if the special search criteria are met. See IRM 3.5.61.11, Requests for Association of Attachments.
Form 8161, Error Resolution Charge-outs, are received in two ways:
Part 1 only - Error Resolution already has the return. File part 1 in its proper place in the block.
All three parts - Attach parts 2 and 3 to return and route to Error Resolution. File part 1 in its proper place in the block.
Re-Filing¶
When previously charged-out parent and Schedules K-1 are received back in Files to be re-filed, file both parent and Schedules K-1 associated by parent DLN. Never attach, associate, or re-file into Schedules K-1 folders.
When processed "Loose Schedules K-1" are received in Files, if necessary, research IDRS for matching parent DLN, then re-file behind parent return.
When attachments other than Schedules K-1 are received, file with the parent return using Form 10023-B, Attachment (To Be Associated With Return). The parent DLN is written on the upper left of the Schedules K-1. These attachments are pulled in the Pre-Doc Prep area but cannot be processed through the SCRIPS scanners and need to be re-associated with the parent return.
Retiring Documents to Federal Records Center¶
Files function retires Schedules K-1 at the same time as the matching parent blocks, per Document 12990, Records and Information Management Records Control Schedules. To find this information, open the attached link and refer to the information in the table below.
IRS Records Control Schedules (RCS)
Schedule
Page
Item
Item
Tax Administration – Taxpayer Services (TS) Records
29
420
56
58
Form 1041 Schedule K-1¶
Please click here for the text description of the image.
Form 1065 Schedule K-1¶
Please click here for the text description of the image.
Form 1120-S Schedule K-1¶
Please click here for the text description of the image.
Standard Abbreviations¶
When it is necessary to shorten entries, the abbreviations listed below must be used to shorten entries, EXCEPT when used to determine name control.
NAME/OR PHRASE
ABBREVIATION
Accounting
ACCTG
Account
ACCT
Accounts
ACCTS
Administration
ADMIN
Administrator/Administrators
ADM/ADMS
America(n)
AMER
Associates
ASSOC
Association
ASSN
Blue Cross/Blue Shield
BC BS
Brook(s)
BRK(S)
Brotherhood
BRTHHD
Brothers
BROS
Burg(s)
BG(S)
Care of/in care of
% (Name Line 2 only)
Casualty
CASLTY
Commission
COMM
Company/Companies
CO/COS
Comptroller
COMPT
Computer
COMP
Consolidated
CONS
Construction
CONST
Cooperative
COOP
Corporation/Corporations
CORP/CORPS
Co-Trustee
CO-TTEE
Co-Trustees
CO-TTEES
Credit Union
CU
Data Processing
DP
Dated Jan. 16, 1987
Convert dates to MM-DD-YY format with hyphens. (DO NOT ENTER DATE/DATED/DTD OR THE ALPHA MONTH.)
Deceased
DECD
Department
DEPT
Doing business as, D/B/A, D.B.A.
DBA
District
DIST
Division
DIV
Electrical
ELEC
Employees
EMP
Enterprises
ENT
Executor/Executrix
EX
Executors/Executives
EXS
Family
FAM
Family Trust
FAM TR
Federal
FED
Federal Credit Union
FCU
Fiduciary
FID
Finance
FIN
First National Bank
FNB
For the Benefit of, F/B/O, F.B.O.
FBO
Funeral Trust
FNER TR
Group
GRP
Headquarters
HDQTRS
Hourly
HRLY
Human Resources
HM RES
Human Development
HUM DEVLP
Incorporated
INC
Industry(ies)
INDUST
Institute, Institution
INST
Insurance
INS
International
INT
Investment, Investors
INVEST
Irrevocable
IRRV
Irrevocable Trust
IRRV TR
Limited
LTD
Management
MGMT
Manufacturing
MFG
Marital Trust
MRTL TR
Mental Health
MEN HLTH
Municipal
MUN
Mutual
MUTL
National
NAT
National Guard
NAT GD
Non-exempt Charitable Trust
NECT
Pension
PENS
Partner
PTR
Partner Number
PTR NO
Partnership
PTRSP
Personal Representative
PER REP
Professional Association
PA
Professional Corporation
PC
Professional Service
PS
Products
PROD
Railroad
RR
Realty
RLTY
Retirement
RET
Revocable
RVOC
Revocable Trust
RVOC TR
Salary(ies)
SAL
Savings
SAV
Savings and Loan
SL
Service(s)
SERV(S)
Small Corporation
SC
Stevedoring
STVDG
Transportation
TRANS
Telegraph
TEL
Telephone
TEL
Testamentary
TEST
Trust/Trusts
TR/TRS
Trustee/Trustees
TTEE/TTEES
Under the will of, U/W, under will
UW
Under agreement, U/A, Under agreement with
UA
Under Trust Agreement
UTA
United States
US
University
UNIV
US Air Force
USAF
US Army
USA
US Coast Guard
USCG
US Marine Corp
USMC
US Navy
USN
Voluntary Employee Benefit Association
VEBA
Street Address Abbreviations¶
When necessary to shorten entries, street address abbreviations that must be used. For SCRIPS processing it is not necessary to abbreviate any word if it is correctly recognized by the scanner. This requirement applies only if the word is manually entered.
Note:¶
Abbreviate East, North, South and West only when it is used as a direction.
Word
Abbr.
Word
Abbr.
Word
Abbr.
Alley
ALY
Ford
FRD
Pines
PNES
Annex
ANX
Forest
FRST
Plain
PLN
Arcade
ARC
Forge
FRG
Plains
PLNS
Bayou
BYU
Fork
FRK
Plaza
PLZ
Beach
BCH
Forks
FRKS
Point
PT
Bend
BND
Fort
FT
Port
PRT
Bluff
BLF
Freeway
FWY
Prairie
PR
Bottom
BTM
Gardens
GDNS
Radical
RADL
Branch
BR
Gateway
GTWY
Ranch
RNCH
Bridge
BRG
Glen
GLN
Rapids
RPDS
Brook
BRK
Green
GRN
Rest
RST
Burg
BG
Grove
GRV
Ridge
RDG
Bypass
BYP
Harbor
HBR
River
RIV
Camp
CP
Haven
HVN
Second
2nd
Canyon
CYN
Heights
HTS
Shoal
SHL
Cape
CPE
Hill
HL
Shoals
SHLS
Causeway
CSWY
Hills
HLS
Shore
SHR
Center
CTR
Hollow
HOLW
Shores
SHRS
Cliffs
CLFS
Inlet
INLT
Spring
SPG
Club
CLB
Island
IS
Springs
SPGS
Corner
COR
Islands
ISS
Square
SQ
Corners
CORS
Isle
ISLE
Station
STA
Course
CRSE
Junction
JCT
Stream
STRM
Cove
CV
Knolls
KNLS
Summit
SMT
Creek
CRK
Lake
LK
Third
3rd
Crescent
CRES
Lakes
LKS
Trace
TRCE
Crossing
Landing
LNDG
Track
TRAK
Dale
DL
Light
LGT
Trail
TRL
Dam
DM
Loaf
LF
Trailer
TRLR
Divide
DV
Locks
LCKS
Tunnel
TUNL
Estates
EST
Lodge
LDG
Turnpike
TPKE
Expressway
EXPY
Manor
MNR
Union
UN
Extension
EXT
Meadows
MDWS
Valley
VLY
Falls
FLS
Mill
ML
Viaduct
VIA
Ferry
FRY
Mills
MLS
View
VW
Field
FLD
Mission
MSN
Village
VLG
Fields
FLDS
Mount
MT
Ville
VL
First
1st
Mountain
MTN
Vista
VIS
Flats
FLT
Orchard
ORCH
Wells
WLS
Street address abbreviations that must be used. For SCRIPS processing it is not necessary to abbreviate any word if it is correctly recognized by the scanner. This requirement applies only if the word is manually entered.
Note:¶
Abbreviate East, North, South and West only when it is used as a direction.
Word
Abbr.
Word
Abbr.
Air Force Base
AFB
One-half (all fractions space before and after the number)
1/1
Apartment
APT
Parkway
PKWY
Avenue
AVE
Place
PL
Boulevard
BLVD
Post Office Box
- or PO BOX
Building
BLDG
Route
RTE
Circle
CIR
Road
RD
Court
CT
Room
RM
Department
DEPT
R.D., RFD, R.F.D., R. Rural Delivery, Rural Route
RR
Drive
DR
South
S
East
E
Southeast, S.E.
SE
Floor
FL
Southwest, S.W.
SW
General Delivery
GEN DEL
Street
ST
Highway
HWY
Suite
STE
Highway Contract
HC
Terrace
TER
Lane
LN
West
W
North
N
Northeast, N.E.
NE
Northwest, N.W.
NW
State/Major City/ZIP Code/Major City Code¶
If the ZIP Code is missing or invalid, add "01" to the three digits shown below.
State
Major City
Zip
Major City Code
AK
Anchorage
995
AN
AK
Fairbanks
997
FK
AL
Auburn
368
AF
AL
Birmingham
352
BI
AL
Florence
356
FC
AL
Huntsville
358
HU
AL
Mobile
366
MO
AL
Montgomery
361
MG
AL
Tuscaloosa
354
TB
AR
Fayetteville
727
FB
AR
Fort Smith
729
FS
AR
Jonesboro
724
JB
AR
Little Rock
722
LR
AR
North Little Rock
721
NL
AR
Pine Bluff
716
PB
AZ
Chandler
852
YZ
AZ
Glendale
853
GE
AZ
Mesa
852
MZ
AZ
Peoria
853
PY
AZ
Phoenix
850
PX
AZ
Scottsdale
852
YS
AZ
Tempe
852
TE
AZ
Tucson
857
TU
CA
Alhambra
918
YA
CA
Anaheim
928
AH
CA
Bakersfield
933
BD
CA
Berkeley
947
BE
CA
Chula Vista
919
DV
CA
Englewood
903
ID
CA
Fresno
937
FO
CA
Glendale
912
GL
CA
Huntington Beach
926
HB
CA
Inglewood
903
ID
CA
Irvine
926-927
IV
CA
Long Beach
907-908
LB
CA
Los Angeles
900
LA
CA
Modesto
953
MC
CA
North Hollywood
916
NW
CA
Oakland
946
OA
CA
Oceanside
920
OE
CA
Oxnard
930
OX
CA
Palo Alta
943
PQ
CA
Pasadena
910-911
PD
CA
Riverside
925
RS
CA
Sacramento
942, 958
SC
CA
Salinas
939
YL
CA
San Bernardino
924
SR
CA
San Diego
921
SD
CA
San Francisco
941
SF
CA
San Jose
951
SJ
CA
Santa Ana
927
SA
CA
Santa Barbara
931
SC
CA
Stockton
952
SN
CA
Torrance
905
TN
CA
Van Nuys
913-914
VN
CO
Arvada
800, 804
AV
CO
Aurora
800
AZ
CO
Boulder
803
BV
CO
Colorado Springs
809
CS
CO
Denver
800-802
DN
CO
Greeley
806
GC
CO
Lakewood
801-802, 804
LW
CO
Pueblo
810
PU
CO
Westminster
800, 802
WD
CT
Bridgeport
066
BP
CT
Hartford
061
HD
CT
New Haven
065
NH
CT
Stamford
069
ST
CT
Waterbury
067
WT
DC
Washington
200-205, 569
DC
DE
Wilmington
198
WI
FL
Boca Raton
334
BZ
FL
Bradenton
342
BG
FL
Cape Coral
339
CF
FL
Clearwater
337
CQ
FL
Daytona Beach
320-321
DF
FL
Fort Lauderdale
333
FL
FL
Fort Pierce
349
FP
FL
Gainesville
326
GF
FL
Hialeah
330
HI
FL
Hollywood
330
HW
FL
Jacksonville
322
JV
FL
Lakeland
338
LK
FL
Melbourne
329
ML
FL
Miami
330-332
MF
FL
Orlando
328
OR
FL
Pensacola
325
PE
FL
St. Petersburg
337
SP
FL
Tallahassee
323
TL
FL
Tampa
336
TA
FL
West Palm Beach
334
WP
GA
Albany
317
AY
GA
Athens
306
AE
GA
Atlanta
303,311,399
AT
GA
Augusta
309
AG
GA
Columbus
318-319
CM
GA
Macon
312
MA
GA
Marietta
300
MT
GA
Savannah
314
GS
HI
Honolulu
968
HL
IA
Cedar Rapids
524
CR
IA
Davenport
528
DP
IA
Des Moines
503
DM
IA
Dubuque
520
DQ
IA
Sioux City
511
SX
IA
Waterloo
507
WL
ID
Boise
837
BS
ID
Pocatello
832
PC
IL
Aurora
605
AO
IL
Champaign
618
CX
IL
Chicago
606-608
CH
IL
Decatur
625
DT
IL
East St. Louis
622
ES
IL
Evanston
602
EN
IL
Joliet
604
JT
IL
Naperville
605
NP
IL
Oak Park
603
OP
IL
Peoria
616
PL
IL
Rockford
611
RF
IL
Springfield
627
XL
IN
Bloomington
474
BQ
IN
Evansville
477
EV
IN
Fort Wayne
468
FY
IN
Gary
464
GY
IN
Hammond
463
HM
IN
Indianapolis
462
IN
IN
Lafayette
479
LF
IN
South Bend
466
SB
IN
Terre Haute
478
TH
KS
Kansas City
661
KA
KS
Overland Park
662
OV
KS
Shawnee Mission
662
SM
KS
Topeka
666
TP
KS
Wichita
672
WK
KY
Lexington
405
LX
KY
Louisville
402
LE
KY
Owensboro
423
OW
LA
Baton Rouge
708
BR
LA
Bossier City
711
BW
LA
Lafayette
705
LL
LA
Lake Charles
706
LC
LA
Metairie
700
MI
LA
Monroe
712
MB
LA
New Orleans
701
NO
LA
Shreveport
711
SH
MA
Boston
021,022
BO
MA
Cambridge
021,022
CB
MA
Fall River
027
FR
MA
Lowell
018
LM
MA
Lynn
019
LY
MA
New Bedford
027
ND
MA
Newton
021
NE
MA
Quincy
021
QU
MA
Springfield
011
XA
MA
Worcester
016
WE
MD
Baltimore
212
BA
MD
Cumberland
215
CK
MD
Gaithersburg
208
GG
MD
Silver Spring
209
SS
ME
Augusta
043
AA
ME
Lewiston
042
LT
ME
Portland
041
PT
MI
Dearborn
481
DB
MI
Detroit
482
DE
MI
East Lansing
488
ET
MI
Flint
485
FT
MI
Grand Rapids
495
GR
MI
Kalamazoo
490
KZ
MI
Lansing
489
LG
MI
Muskegon
494
MK
MI
Saginaw
486
SG
MI
Sterling Heights
483
YH
MI
Warren
480
WR
MN
Bloomington
554
BN
MN
Duluth
557-558
DL
MN
Minneapolis
554
MS
MN
St. Paul
551
SU
MO
Independence
640
IE
MO
Kansas City
641
KC
MO
Springfield
658
XO
MO
St. Joseph
645
XM
MO
St. Louis
631
SL
MS
Biloxi
395
BL
MS
Greenwood
389
GW
MS
Hattiesburg
394
HT
MS
Jackson
392
JN
MS
Meridian
393
MD
MT
Billings
591
IB
MT
Great Falls
594
GT
MT
Helena
596
HE
MT
Missoula
59
MM
NC
Asheville
288
AS
NC
Chapel Hill
275
CJ
NC
Charlotte
282
CE
NC
Durham
277
DU
NC
Fayetteville
283
FN
NC
Gastonia
280
GN
NC
Greensboro
274
GO
NC
High Point
272
HC
NC
Raleigh
276
RL
NC
Wilmington
284
WN
NC
Winston-Salem
271
WS
ND
Bismarck
585
BB
ND
Fargo
581
FA
NE
Lincoln
685
LN
NE
Omaha
681
OM
NH
Manchester
031
MR
NH
Nashua
030
NS
NH
Portsmouth
038
PS
NJ
Atlantic City
084
AC
NJ
Camden
081
CD
NJ
East Orange
070
EO
NJ
Elizabeth
072
EL
NJ
Hackensack
076
HS
NJ
Jersey City
073
JC
NJ
New Brunswick
089
NB
NJ
Newark
071
NK
NJ
Paterson
075
PN
NJ
Trenton
086
TR
NM
Albuquerque
871
AQ
NM
Las Cruses
880
LZ
NM
Santa Fe
875
YF
NV
Henderson
890
HF
NV
Las Vegas
891
LV
NV
North Las Vegas
890
NT
NV
Reno
895
RE
NY
Albany
122
AL
NY
Binghamton
139
BC
NY
Bronx
104
BX
NY
Brooklyn
112
BK
NY
Buffalo
142
BF
NY
Far Rockaway
110,116
BK
NY
Flushing
113
FG
NY
Jamaica
114
JA
NY
Jamestown
147
JM
NY
Long Island City
111
LI
NY
New York
100-102
NY
NY
Niagara Falls
143
NF
NY
Rochester
146
RC
NY
Schenectady
123
SK
NY
Staten Island
103
SI
NY
Syracuse
132
SY
NY
Utica
135
UT
NY
White Plains
106
WJ
NY
Yonkers
107
YK
OH
Akron
443
AK
OH
Canton
447
CA
OH
Cincinnati
452
CN
OH
Cleveland
441
CL
OH
Columbus
432
CO
OH
Dayton
454
DY
OH
Hamilton
450
HA
OH
Parma
441
PZ
OH
Springfield
455
XH
OH
Toledo
436
TO
OH
Warren
444
WO
OH
Youngstown
445
YO
OK
Norman
730
NR
OK
Oklahoma City
OC
731
OK
Tulsa
741
TS
OR
Eugene
974
EU
OR
Portland
972
PO
OR
Salem
973
XR
PA
Allentown
181
AW
PA
Bethlehem
180
BM
PA
Erie
165
ER
PA
Harrisburg
171
HG
PA
Johnstown
159
JO
PA
Lancaster
176
LP
PA
Philadelphia
190-192
PH
PA
Pittsburgh
151-152
PI
PA
Reading
196
RD
PA
Scranton
185
XC
PA
Wilkes-Barre
187
WR
PA
Williamsport
177
WM
PA
York
173-174
YR
PR
San Juan
009
XJ
RI
Cranston
029
RT
RI
Providence
029
PR
RI
Warwick
028
WW
SC
Anderson
296
AJ
SC
Charleston
294
CT
SC
Columbia
292
CU
SC
Florence
295
FE
SC
Greenville
296
GV
SC
Rock Hill
297
RH
SC
Spartanburg
293
SQ
SD
Aberdeen
574
AD
SD
Sioux Falls
571
IQ
TN
Chattanooga
374
CG
TN
Clarkesville
370
YN
TN
Johnson City
376
JH
TN
Kingsport
376
KP
TN
Knoxville
379
KN
TN
Memphis
375,381
ME
TN
Nashville
372
NA
TX
Abilene
796
AB
TX
Amarillo
791
AM
TX
Arlington
760
IA
TX
Austin
733,787
AU
TX
Beaumont
777
BT
TX
Brownsville
785
BJ
TX
Corpus Christi
786,784
CC
TX
Dallas
752-753
DA
TX
El Paso
799
EP
TX
Fort Worth
761
FW
TX
Galveston
775
GA
TX
Garland
750
GD
TX
Harlingen
782
HR
TX
Houston
770-772
HO
TX
Irving
750
IR
TX
Laredo
780
LD
TX
Lubbock
794
LU
TX
Port Arthur
776
PA
TX
San Antonio
782
SO
TX
Waco
767
WX
TX
Wichita Falls
763
WF
UT
Ogden
844
OG
UT
Provo
846
PV
UT
Salt Lake City
841
XU
UT
West Valley City
841
WC
VA
Alexandria
223
AX
VA
Arlington
222
AR
VA
Charlottesville
229
CV
VA
Chesapeake
233
CP
VA
Hampton
236
HP
VA
Newport News
236
NN
VA
Norfolk
235
NV
VA
Portsmouth
237
PM
VA
Richard
231-232
RI
VA
Roanoke
240
RO
VA
Virginia Beach
234
VB
VT
Burlington
054
BU
WA
Bellingham
982
BH
WA
Bremerton
983
BY
WA
Kennewick
993
KW
WA
Olympia
985
OL
WA
Seattle
981
SE
WA
Spokane
992
SW
WA
Tacoma
983-984
TC
WA
Vancouver
986
VA
WI
Green Bay
543
GB
WI
Janesville
535
JE
WI
Kenosha
531
KE
WI
Madison
537
MN
WI
Milwaukee
532
MW
WI
Oshkosh
549
OK
WI
Racine
534
RA
WI
Sheboygan
530
XB
WI
West Allis
532
WA
WV
Charleston
253
CW
WV
Huntington
257
HN
WV
Parkersburg
261
PK
WV
Wheeling
260
WH
WY
Casper
826
CZ
WY
Cheyenne
820
CY
Foreign ZIP Code, City and State Exceptions¶
ZIP
CITY
STATE
75502
Texarkana
AR
45275
Airport
KY
71749
Junction City
LA
03801
Naval Base
ME
20331
Andrews AFB
MD
06390
Fishers Island
NY
73949
Texhoma
TX
20041
Dulles Int'l Airport
VA
20370
Navy Annex
VA
20301
Pentagon
VA
49936
Alvin
WI
Conversion Chart¶
Instructions for converting Schedule K-1
Note:¶
The charts below list only the new fields that have been added to the Schedules K-1.
Form 1041 Conversion Chart Line Title
2004 Line Number
2005 through 2016 Line Number
2018 Line Number and Later
Beginning and Ending Tax Period
N/A
N/A
Beginning and Ending Tax Period
Ordinary Dividends
2b
2a
2a
Other Portfolio Income
5a
5
5
Net Rental Real Estate Income
6a
7
7
Other Rental Income
6a
8
8
Form 1065 Conversion Chart Line Title
2004 through 2017 Line Number
2018 through 2020 Line Number
2021 through 2022 Line Number
2023 and Later Line Number
Beginning and Ending Tax Period
N/A Started 2017
Beginning and Ending Tax Period
Beginning and Ending Tax Period
Beginning and Ending Tax Period
Guaranteed Payments
4
4
4c
4c
Interest Income
5
5
5
5
Ordinary Dividends
6a
6a
6a
6a
Dividend Equivalents
N/A
6c
6c
6c
Royalties
7
7
7
7
Net Short-Term Capital Gain (Loss)
8
8
8
8
Net Long-Term Capital Gain (Loss)
9a
9a
9a
9a
NonRecourse Ending
N/A
N/A
Line K
Line K1
Qualified NonRecourse Ending
N/A
N/A
Line K
Line K1
Recourse Ending
N/A
N/A
Line K
Line K1
Liabilities from Lower Tier..
N/A
N/A
Line K
Line K2
Liability is Subject to Guarantees or other..
N/A
N/A
N/A
Line K3
Schedule K-3 CHBX
N/A
N/A
16
16
At-Risk CHBX
N/A
21 started 2019
21
22
Passive Activity CHBX
N/A
21 started 2019
22
23
Form 1120-S Conversion Chart Line Title
2004 through 2016 Line Number
2017 through 2020 Line Number
2021 and Later Line Number
2024 and Later Line Number
Beginning and Ending Tax Period
N/A
Beginning and Ending Tax Period
Beginning and Ending Tax Period
Beginning and Ending Tax Period
Interest Income
4
4
4
4
Ordinary Dividends
5a
5a
5a
5a
Royalties
6
6
6
6
Net Short-Term Capital Gain/Loss
7
7
7
8
Net Long-Term Capital Gain/Loss
8a
8a
8a
8a
Section 179 Deduction
11
11
11
11
Schedule K-3 CHBX
N/A
N/A
14
14
Other Information
N/A
N/A
N/A
17
At Risk CHBX
N/A
18 Started 2019
18
18
Passive Activity CHBX
N/A
19 Started 2019
19
19
Valid Characters For Schedules K-1¶
Note:¶
No other characters are to be entered even if they appear on the form.
OE/DV Screen Prompt
Valid Characters
Payer/Payee First Name Line
Alphas (A through Z)
Numeric (0 through 9)
Hyphen (-)
Blank/Space
Ampersand (&)
Maximum 40 characters
Payer/Payee Second Name Line
Alphas (A through Z)
Numeric (0 through 9)
Hyphen (-)
Blank/Space
Ampersand (&)
Percent sign (%)
Maximum 40 characters
Address Line
Alphas (A through Z)
Numeric (0 through 9)
Hyphen (-)
If blank, enter "Z"
Slash (/)
Asterisk (*) only valid in first position for PO Box
Space
Maximum 35 characters
City Line
Alphas (A through Z)
If blank, enter "ZZZ"
Space
Note:¶
Space for all special characters in the city/state line with exception of an apostrophe (‘). Never enter two consecutive spaces and leave no space for the apostrophe (‘).
Maximum 22 characters
State Line
Alphas (A through Z)
Period (.) in the first position for foreign address only
Note:¶
Never enter a foreign address for the payer.
Blank/Space
Maximum 2 characters
ZIP Code
Numeric (0-9)
Space
Maximum five numerics or nine numerics
Reminder:¶
The ZIP Code must be consistent with the ZIP tables list in Exhibit 6, 7, 8, and 9.
Percentage Fields
Numeric (0-9)
Period (.) in the fourth position only
Maximum 7 characters
Tax Year/Tax Period
Numeric (0-9)
Blank
Tax Period must be in MMYY format
Tax Year must be in YY format
Key Function Table¶
Description
Delete characters in the field to right of the cursor position
Deletes the characters in the current field to the right of the cursor position.
Delete all characters in the field and places the cursor at the beginning of the field
Causes characters in a field to be deleted and places the cursor at the beginning of the field. (For dollar amount fields, the beginning of the field is on the right. For all other fields, the beginning of the field is on the left).
Move the Image Strip
Moves the image strip when it is not lined up and holds the position for the current image.
Clear the field
Clears any field containing a "?" automatically.
Display the FI number
Displays the FI number assigned at scanning.
Display Image Strip relative to the area on the scanned image
Moves the entry field so it appears in different places relative to the area on the scanned image.
Release document
Releases a document and brings up the next document in the block or unit-of-work. A document can only be released if all necessary work is completed.
Display preceding document
Allows operator to go back and review the previous document in the block or unit-of-work.
Release Block/Unit-of-Work
Releases a block or unit-of-work. A block or unit-of-work can only be released if all necessary work is completed.
Interrupt or Suspend
Allows operator to either interrupt or suspend the unit-of-work currently being worked.
Return to current document
Returns to the current document after pressing
Display the Parent Entity Template
Clear the Parent Entity Template from the screen.
Modify current Parent Entity Information
Allows the operator to toggle a third window showing the current Parent Entity Information.
Display Magnified Image Strip
Displays the Magnified Image Strip for the current field. An optional Parent Entity Information Window and Image Strip containing a zoomed version of the current field can be displayed above the Data Entry Template. When selected using the
Toggle to activate highlighting of the image field
Allows operator to disable and enable highlighting of image field as needed.
Rotate 180 degrees
Rotates the image 180 degrees.
Return to previous menu
Returns to the previous menu.
AUTO On/Off (DV only)
Toggles the AUTO Mode on and off. When AUTO is:
On, the cursor automatically moves from the current field to the next field requiring perfection.
Off, the cursor can be moved manually to the desired location by using the cursor movement keys.
Move cursor right one character
→
Moves the cursor to the right one-character position from the current position. When this key is held down, the movement is repeated.
Delete document
Deletes a document from a unit-of-work.
Move to previous field
Moves cursor to the preceding field. If the cursor is on the first field of a document, pressing this key combination causes the cursor to move to the first field of the preceding document.
Move cursor back one word
Places the cursor at the beginning of the previous word in current field.
Move cursor forward one word
Places the cursor at the beginning of the next word in current field.
Go to a requested document number (Review Function Only)
Opens a query window requesting the document number to which you want to go and allows you the selection of any document in that unit-of-work.
Post-To-Close
Notifies the system to stop work on the current function at the end of the current block or unit-of-work. When work is completed, the menu window of the function appears.
Move cursor to previous document
Moves cursor to the last edited field or last flagged field, on the prior document in DV. In OE, places cursor in last field on previous document.
Reposition to bottom of template
Moves the cursor to the first character in the last field that is enabled at the bottom of a template.
Reposition to top of template
Moves the cursor to the first character in the first field that is enabled at the top of a template.
Field Release
Accepts the contents of the current field or allows the release of a field without entering any data. (Move to next field.)
Move data down
Allows data to be moved from Name Line 1 to Name Line 2 or from Name Line 2 to the Street Address field.
Move data up
Allows data to be moved from Name Line 2 to Name Line 1 or from the Street Address field to the Name Line 2 field.
Move cursor left one character
←
Moves the cursor to the left one-character position from the current position. When this key is held down, the movement is repeated.
Delete characters at the current cursor position
(Numeric Keypad)
Deletes the character at the current cursor position.
Note:¶
If you use the key in the Numeric Keypad, the Num Lock Mode must be off.
Duplicate a previous field
Copies the data from the same field on the previous document.
Escape from a window
If a menu or window selection is made in error and the wrong window opens, press
Insert character(s) at current position
Inserts a character to the left of the current cursor position. Since this is a toggle key function, it must be turned off by pressing one of these keys again.
Num Lock On/Off (Toggle)
Turns the Main Keypad Numeric Mode on and off, including the embedded keypad.
Numeric On/Off
Can be toggled off and on so that
Alpha characters may be entered in numeric fields.
Numeric characters may be entered in alpha-numeric fields.
Move to previous document
Moves to previous section for all sections except the block header.
Move to next document
Moves to the next section for all sections except the last section entered.
Print Screen
Prints the current screen display.
Move cursor to next field
• Down Arrow ↓ (Cent. Pad) • Down Arrow ↓ (Num. Pad)
Moves cursor to next field when AUTO is off. When AUTO is on, the cursor moves to the next required field in the template.
Move cursor to preceding field
• Up arrow ↑ (Cent. Pad) • Up Arrow ↑ (Num. Pad)
Moves cursor to the beginning of a preceding field.
Position cursor at the beginning of a field
• Home (Central Pad) • Home (Numeric Pad) • Left Arrow key (←) (Central Pad) • Left Arrow key (←) (Numeric Pad)
Positions the cursor at the left most position in a field. (To use keys found in the Numeric keypad, the Num Lock must be off.)
Position cursor at end of field
• End (Central Pad) • End (Numeric Pad) • Right Arrow key (→) (Central Pad) • Right Arrow key (→) (Numeric Pad)
When AUTO is on, position the cursor at the right most position in a field. (To use keys found in the Numeric keypad, the Num Lock must be off.)
Bypass money field
Allows the Data Entry Clerk in OE to bypass the money fields and go directly to the parent EIN.
Enlarge Image Strip
Enlarges the image strip that appears above the entry field.
Reduce Image Strip
Reduces the size of the image strip that appears above the entry field. (after pressing
List of Foreign Country Codes in Country Code Order¶
Country Code
Country Name
AA
Aruba
AC
Antigua and Barbuda
AE
United Arab Emirates (Abu Dubai)
AF
Afghanistan
AG
Algeria
AJ
Azerbaijan
AL
Albania
AM
Armenia
AN
Andorra
AO
Angola
AR
Argentina
AS
Australia
AT
Ashmore and Cartier Islands
AU
Austria
AV
Anguilla
AX
Akrotiri Sovereign Base Area
AY
Antarctica
BA
Bahrain
BB
Barbados
BC
Botswana
BD
Bermuda
BE
Belgium
BF
The Bahamas (Eleuthera Island)
BG
Bangladesh
BH
Belize
BK
Bosnia and Herzegovina
BL
Bolivia
BM
Burma
BN
Benin (Dahomey)
BO
Belarus
BP
Solomon Islands
BQ
Navassa Island
BR
Brazil
BS
Bassas da India
BT
Bhutan
BU
Bulgaria
BV
Bouvet Island
BX
Brunei
BY
Burundi
CA
Canada
CB
Cambodia
CD
Chad
CE
Sri Lanka
CF
Republic of Congo (Brazzaville)
CG
Democratic Republic of Congo (Zaire)
CH
China
CI
Chile
CJ
Cayman Islands
CK
Cocos Island
CM
Cameroon
CN
Comoros
CO
Columbia
CR
Coral Sea Islands Territory
CS
Costa Rica
CT
Central African Republic
CU
Cuba
CV
Cape Verde
CW
Cook Islands
CY
Cyprus
DA
Denmark
DJ
Djibouti
DO
Dominica
DQ
Jarvis Island
DR
Dominican Republic
DX
Dhekelia Sovereign Base Area
EC
Ecuador
EG
Egypt
EI
Ireland
EK
Equatorial Guinea
EN
Estonia
ER
Eritrea
ES
El Salvador
ET
Ethiopia
EU
Europa Island
EZ
Czech Republic
FG
French Guiana
FI
Finland
FJ
Fiji
FK
Falkland Islands (Islas Malvinas)
FO
Faroe Islands
FP
French Polynesia (Tahiti)
FQ
Baker Island
FR
France (Corsica)
FS
French Southern and Antarctic Lands
GA
The Gambia
GB
Gabon
GG
Georgia
GH
Ghana
GI
Gibraltar
GJ
Grenada
GK
Guernsey
GL
Greenland
GM
Germany
GO
Glorioso Islands
GP
Guadeloupe
GR
Greece
GT
Guatemala
GV
Guinea
GY
Guyana
GZ
Gaza Strip
HA
Haiti
HK
Hong Kong
HM
Heard Island and McDonald Island
HO
Honduras
HQ
Howland Island
HR
Croatia
HU
Hungary
IC
Iceland
ID
Indonesia
IM
Isle of Man
IN
India
IO
British Indian Ocean Territory
IP
Clipperton Island
IR
Iran
IS
Israel
IT
Italy
IV
Cote D' Ivoire (Ivory Coast)
IZ
Iraq
JA
Japan (Ryukyu Islands)
JE
Jersey
JM
Jamaica
JN
Jan Mayen
JO
Jordan
JQ
Johnston Atoll
JU
Juan de Nova Island
KE
Kenya
KG
Kyrgyzstan
KN
North Korea
KQ
Kingman Reef
KR
Kiribati
KS
South Korea
KT
Christmas Island
KU
Kuwait
KV
Kosovo, Republic of
KZ
Kazakhstan
LA
Laos
LE
Lebanon
LG
Latvia
LH
Lithuania
LI
Liberia
LO
Slovakia
LQ
Palmyra Atoll
LS
Liechtenstein
LT
Lesotho
LU
Luxembourg
LY
Libya
MA
Madagascar (Malagasy Republic)
MB
Martinique
MC
Macau
MD
Moldova
MF
Mayotte
MG
Mongolia
MH
Montserrat
MI
Malawi
MJ
Montenegro
MK
Macedonia
ML
Mali
MN
Monaco
MO
Morocco
MP
Mauritius
MQ
Midway Islands
MR
Mauritania
MT
Malta
MU
Oman
MV
Maldives
MX
Mexico
MY
Malaysia (Sarawak)
MZ
Mozambique
NC
New Caledonia
NE
Niue
NF
Norfolk Island
NG
Niger
NH
Vanuatu
NI
Nigeria
NL
The Netherlands
NO
Norway
NP
Nepal
NR
Nauru
NS
Suriname
NT
Netherlands Antilles (Bonair)
NU
Nicaragua
NZ
New Zealand
PA
Paraguay
PC
Pitcairn Island
PE
Peru
PF
Paracel Islands
PG
Spratly Islands
PK
Pakistan
PL
Poland
PM
Panama
PO
Portugal
PP
Papua New Guinea
PU
Guinea-Bissau
QA
Qatar
RB
Serbia
RE
Réunion
RN
St Martin
RO
Romania
RP
Philippines
RQ
Puerto Rico
RS
Russia (Kurile Island)
RW
Rwanda
SA
Saudi Arabia
SB
St Pierre and Miquelon
SC
St Kitts and Nevis (St Christopher)
SE
Seychelles
SF
South Africa
SG
Senegal
SH
St Helena
SI
Slovenia
SL
Sierra Leone
SM
San Marino
SN
Singapore
SO
Somalia
SP
Spain (Balearic Islands)
ST
St Lucia
SU
Sudan
SV
Svalbard
SW
Sweden
SX
S Georgia Islands and S Sandwich Island
SY
Syria
SZ
Switzerland
TB
St Barthelemy
TD
Trinidad and Tobago
TE
Tromelin Island
TH
Thailand
TI
Tajikistan
TK
Turks and Caicos Islands
TL
Tokelau
TN
Tonga
TO
Togo
TP
Sao Tome and Principe
TS
Tunisia
TT
East Timor (Timor-Leste)
TU
Turkey
TV
Tuvalu
TW
Taiwan
TX
Turkmenistan
TZ
Tanzania
UG
Uganda
UK
United Kingdom (Great Britain)
UP
Ukraine
UV
Burkina Faso
UY
Uruguay
UZ
Uzbekistan
VC
St. Vincent and The Grenadines (Windward Island)
VE
Venezuela
VI
British Virgin Islands
VM
Vietnam
VT
Vatican City
WA
Namibia
WE
West Bank
WF
Wallis and Futuna
WI
Western Sahara
WQ
Wake Island
WS
Western Samoa
WZ
Swaziland
XA
Ascension
XC
Channel Islands
XE
England
XI
Aland Islands
XM
Myanmar
XN
Northern Ireland
XR
Slovak Republic
XS
Scotland
XT
Tristan Da Cunha
XW
Wales
XX
Country not identified, missing, or illegible
XY
Canary Islands
XZ
Azores
YI
Yugoslavia
YM
Yemen
ZA
Zambia
ZI
Zimbabwe
List of Foreign Country Codes in Country Name Order¶
Country name
Code
Abu Dubai
AE
Afghanistan
AF
Akrotiri
AX
Aland Island
XI
Albania
AL
Algeria
AG
Andorra
AN
Angola
AO
Anguilla
AV
Antarctic Lands
FS
Antarctica
AY
Antigua and Barbuda
AC
Argentina
AR
Armenia
AM
Aruba
AA
Ascension Island
XA
Ashmore and Cartier Islands
AT
Australia
AS
Austria
AU
Azerbaijan
AJ
Azores
XZ
Bahamas (The)
BF
Bahrain
BA
Baker Island
FQ
Balearic Islands
SP
Bangladesh
BG
Barbados
BB
Barbuda
AC
Bassas da India
BS
Belarus
BO
Belgium
BE
Belize
BH
Benin (Dahomey)
BN
Bermuda
BD
Bhutan
BT
Bolivia
BL
Bonaire, Sint Eustatius and Saba
NT
Bosnia and Herzegovina
BK
Botswana
BC
Bouvet Island
BV
Brazzaville (Capital of Republic of Congo)
CF
Brazil
BR
British Indian Ocean Territory
IO
British Virgin Islands
VI
Brunei
BX
Bulgaria
BU
Burkina Faso
UV
Burma
BM
Burundi
BY
Caicos Islands
TK
Cambodia
CB
Cameroon
CM
Canada
CA
Canary Islands
XY
Cape Verde
CV
Cartier Island
AT
Cayman Islands
CJ
Central African Republic
CT
Chad
CD
Channel Islands
XC
Chile
CI
China, People's Republic of (Including Inner Mongolia, Tibet and Manchuria)
CH
Christmas Island
KT
Clipperton Island
IP
Cocos (Keeling) Islands
CK
Colombia
CO
Comoros
CN
Congo, Republic of (Brazzaville)
CF
Congo, Democratic Republic of (Kinshasa) (formerly Zaire)
CG
Cook Islands
CW
Coral Sea Islands
CR
Corsica
FR
Costa Rica
CS
Cote D′Ivoire (Ivory Coast)
IV
Croatia
HR
Cuba
CU
Curacao
CW
Cyprus
CY
Czech Republic
EZ
Dem. People's Rep. of Korea (North)
KN
Dem. Rep. of Congo (Kinshasa) (formerly Zaire)
CG
Dem. Rep. of Timor-Leste
TT
Denmark
DA
Dhekelia
DX
Djibouti
DJ
Dominica
DO
Dominican Republic
DR
Dubai
AE
East Timor
TT
Ecuador
EC
Egypt
EG
El Salvador
ES
Eleuthera Island
BF
England
XE
Equatorial Guinea
EK
Eritrea
ER
Estonia
EN
Ethiopia
ET
Europa Island
EU
Falkland Islands (Islas Malvinas)
FK
Faroe Islands
FO
Federated States of Micronesia
FM
Fiji
FJ
Finland
FI
France
FR
French Guiana
FG
French Polynesia
FP
French Southern and Antarctic Lands
FS
Futuna
WF
Gabon
GB
Gambia
GA
Gaza Strip
GZ
Georgia
GG
Germany
GM
Ghana
GH
Gibraltar
GI
Glorioso Islands
GO
Great Britain (United Kingdom)
UK
Greece
GR
Greenland
GL
Grenada
GJ
Grenadines
VC
Guadeloupe
GP
Guam
GQ
Guatemala
GT
Guernsey
GK
Guinea
GV
Guinea-Bissau
PU
Guyana
GY
Haiti
HA
Heard Island and McDonald Islands
HM
Holy See
VT
Honduras
HO
Hong Kong
HK
Howland Island
HQ
Hungary
HU
Iceland
IC
India
IN
Indonesia (Including Bali, Belitung, Flores, Java, Moluccas and Sumatra)
ID
Iran
IR
Iraq
IZ
Ireland, Republic of
EI
Isle of Man
IM
Israel
IS
Italy
IT
Jamaica
JM
Jan Mayen
JN
Japan
JA
Jarvis Island
DQ
Jersey
JE
Johnston Atoll
JQ
Jordan
JO
Juan de nova Island
JU
Kazakhstan
KZ
Kenya
KE
Kingman Reef
KQ
Kiribati
KR
Korea, Dem People's Republic of (North)
KN
Korea, Republic of (South)
Note:¶
Use when only Korea is present
KS
Kosovo, Republic of
KV
Kurile Islands
RS
Kuwait
KU
Kyrgyzstan
KG
Laos
LA
Latvia
LG
Lebanon
LE
Lesotho
LT
Liberia
LI
Libya
LY
Liechtenstein
LS
Lithuania
LH
Luxembourg
LU
Macao
MC
Macedonia (formerly Republic of Yugoslav)
MK
Madagascar (Malagasy Republic)
MA
Malawi
MI
Malaysia
MY
Maldives
MV
Mali
ML
Malta
MT
Marshall Islands
RM
Martinique
MB
Mauritania
MR
Mauritius
MP
Mayotte
MF
McDonald Island
HM
Mexico
MX
Micronesia, (Federated States of)
FM
Midway Islands
MQ
Miquelon
SB
Moldova
MD
Monaco
MN
Mongolia
MG
Montenegro
MJ
Montserrat
MH
Morocco
MO
Mozambique
MZ
Myanmar
XM
Namibia
WA
Nauru
NR
Navassa Island
BQ
Nepal
NP
Netherlands
NL
Netherlands Antilles
NT
Nevis
SC
New Caledonia
NC
New Zealand
NZ
Nicaragua
NU
Niger
NG
Nigeria
NI
Niue
NE
Norfolk Island
NF
North Korea
KN
Northern Grenadines
VC
Northern Ireland
XN
Northern Mariana Islands
CQ
Norway
NO
Oman
MU
Other Countries
OC
Pakistan
PK
Palmyra Atoll
LQ
Panama
PM
Papua New Guinea
PP
Paracel Islands
PF
Paraguay
PA
Peru
PE
Philippines
RP
Pitcairn Islands
PC
Poland
PL
Portugal
PO
Puerto Rico
RQ
Principe
TP
Qatar
QA
Redonda
VI
Republic of Korea (South)
KS
Republic of Singapore
SN
Réunion
RE
Romania
RO
Russia
RS
Rwanda
RW
Ryukyu Islands
JA
Samoa
WS
San Marino
SM
Sao Tome and Principe
TP
Sarawak
MY
Saudi Arabia
SA
Scotland
XS
Senegal
SG
Serbia
RB
Seychelles
SE
Sierra Leone
SL
Singapore
SN
Slovak Republic
XR
Slovakia
LO
Slovenia
SI
Solomon Islands
BP
Somalia
SO
South Africa
SF
South Georgia and the South Sandwich Islands
SX
South Sudan
OD
South Korea
KS
South Sandwich Island
SX
Spain
SP
Spratly Islands
PG
Sri Lanka
CE
St Barthelemy
TB
St Christopher
SC
St Helena
SH
St Kitts and Nevis (Includes St. Christopher)
SC
St Lucia
ST
St. Martin
RN
St Miquelon
SB
St Pierre and Miquelon
SB
St Vincent and The Grenadines (Northern Grenadines)
VC
Sudan
SU
Suriname
NS
Svalbard
SV
Swaziland
WZ
Sweden
SW
Switzerland
SZ
Syria
SY
Tahiti (French Polynesia)
FP
Taiwan
TW
Tajikistan
TI
Tanzania, United Republic of
TZ
Thailand
TH
The Bahamas
BF
The Gambia
GA
The Netherlands
NL
Timor, East
TT
Timor-Leste
TT
Togo
TO
Tokelau
TL
Tonga
TN
Tortola
VI
Trinidad and Tobago
TD
Tristan Da Cunha
XT
Tromelin Island
TE
Tunisia
TS
Turkey
TU
Turkmenistan
TX
Turks and Caicos Islands
TK
Tuvalu
TV
Uganda
UG
Ukraine
UP
United Arab Emirates
AE
United Kingdom (England, Northern Ireland, Scotland, and Wales)
UK
Uruguay
UY
Uzbekistan
UZ
Vanuatu
NH
Vatican City
VT
Venezuela
VE
Vietnam
VM
Virgin Islands, British
VI
Wake Island
WQ
Wales
XW
Wallis and Futuna
WF
West Bank
WE
Western Sahara
WI
Western Samoa
WS
Windward Island
VC
Yemen
YM
Yugoslavia
YI
Zaire (Democratic Republic of Congo)
CG
Zambia
ZA
Zimbabwe
ZI
Province, State, and Territory in Abbreviation Order¶
Abbreviation
Province/State/Territory
Country
AB
Alberta
Canada
AC
Acre
Brazil
ACT
Australian Capital Territory
Australia
AG
Agrigento
Italy
AGS
Aguascalientes
Mexico
AL
Alagoas
Brazil
AL
Alessandria
Italy
AM
Amazonas
Brazil
AN
Ancona
Italy
AO
Aosta/Aoste
Italy
AP
Amapa
Brazil
AP
Ascoli Piceno
Italy
AQ
L’Aquila
Italy
AR
Arezzo
Italy
AT
Asti
Italy
BA
Bahia
Brazil
BA
Bari
Italy
BC
British Columbia
Canada
BCN
Baja California Norte
Mexico
BCS
Baja California Sur
Mexico
BG
Bergamo
Italy
BI
Biella
Italy
BL
Belluno
Italy
BN
Beneveto
Italy
BO
Bologna
Italy
BR
Brindisi
Italy
BS
Brescia
Italy
BZ
Bolozano Bolzen
Italy
CA
Ciego de Avila
Cuba
CA
Cagliari
Italy
CAM
Campeche
Mexico
CB
Campobasso
Italy
CE
Ceara
Brazil
CE
Caserta
Italy
CF
Cienfuegos
Cuba
CG
Camaguey
Cuba
CH
Ciudad de La Habana
Cuba
CH
Chieti
Italy
CHIH
Chihuahua
Mexico
CHIS
Chiapas
Mexico
CL
Caltanissetta
Italy
CN
Cuneo
Italy
CO
Como
Italy
COAH
Coahuila
Mexico
COL
Colima
Mexico
CS
Cosenza
Italy
CT
Catania
Italy
CZ
Catanzaro
Italy
CZ
Cremona
Italy
DF
Distrito Federal
Brazil
DF
Distrito Federal
Mexico
DGO
Durango
Mexico
DR
Drenthe
The Netherlands
EN
Enna
Italy
ES
Espirito Santo
Brazil
FE
Ferrara
Italy
FG
Foggia
Italy
FI
Firenze or Florence
Italy
FLD
Flevoland
The Netherlands
FO
Forli
Italy
FR
Frosinone
Italy
FR
Friesland
The Netherlands
GE
Genoa
Italy
GLD
Gelderland
The Netherlands
GN
Groningen
The Netherlands
GO
Goias
Brazil
GO
Gorizia
Italy
GR
Granma (Bayamo)
Cuba
GR
Grosseto
Italy
GRO
Guerrero
Mexico
GT
Guantanamo
Cuba
GTO
Guanajuato
Mexico
HA
La Habana
Cuba
HGO
Hidalgo
Mexico
HO
Holguin
Cuba
IJ
Municipio Especial Isla de la Juventud
Cuba
IM
Imperia
Italy
IS
Isernia
Italy
JAL
Jalisco
Mexico
KR
Crotone
Italy
LB
Limburg
The Netherlands
LE
Lecce
Italy
LI
Livorno
Italy
LO
Lodi
Italy
LT
(Victoria de) Las Tunas
Cuba
LT
Latina
Italy
LU
Lucca
Italy
MA
Maranhao
Brazil
MB
Manitoba
Canada
MC
Macerata
Italy
ME
Messina
Italy
MEX
Mexico
Mexico
MG
Minas Gerais
Brazil
MI
Milan
Italy
MICH
Michoacan
Mexico
MN
Mantua
Italy
MO
Modena
Italy
MOR
Morelos
Mexico
MS
Mato Grosso do Sul
Brazil
MS
Massa-Carrara
Italy
MT
Mato Grosso
Brazil
MT
Matanzas
Cuba
MT
Matera
Italy
NA
Naples
Italy
NAY
Nayarit
Mexico
NB
New Brunswick
Canada
NB
North Brabant
The Netherlands
NH
North Holland
The Netherlands
NL
Newfoundland and Labrador
Canada
NL
Nuevo Leon
Mexico
NO
Novara
Italy
NS
Nova Scotia
Canada
NSW
New South Wales
Australia
NT
Northern Territory
Australia
NT
Northwest Territories
Canada
NU
Nunavut
Canada
NU
Nuoro
Italy
OAX
Oaxaca
Mexico
ON
Ontario
Canada
OR
Oristano
Italy
OV
Overijssel
The Netherlands
PA
Para
Brazil
PA
Palermo
Italy
PB
Paraiba
Brazil
PC
Piacenza
Italy
PD
Padua
Italy
PE
Pernambuco
Brazil
PE
Prince Edward Island
Canada
PE
Pescara
Italy
PG
Perugia
Italy
PI
Piaui
Brazil
PI
Pisa
Italy
PN
Pordenone
Italy
PO
Prato
Italy
PR
Parana
Brazil
PR
Pinar del Rio
Cuba
PR
Parma
Italy
PS
Pesaro-Urbino
Italy
PT
Pistoia
Italy
PUE
Puebla
Mexico
PV
Pavia
Italy
PZ
Potenza
Italy
QC
Quebec
Canada
QLD
Queensland
Australia
QRO
Queretaro
Mexico
QROO
Quintana Roo
Mexico
RA
Ravenna
Italy
RC
Reggio de Calabria
Italy
RE
Reggio nell’Emilia
Italy
RG
Ragusa
Italy
RI
Rieti
Italy
RJ
Rio de Janeiro
Brazil
RM
Rome
Italy
RN
Rio Grande do Norte
Brazil
RN
Rimini
Italy
RO
Rondonia
Brazil
RO
Rovigo
Italy
RR
Roraima
Brazil
RS
Rio Grande do Sul
Brazil
SA
South Australia
Australia
SA
Salerno
Italy
SC
Santa Catarina
Brazil
SC
Santiago de Cuba
Cuba
SE
Sergipe
Brazil
SI
Siena
Italy
SIN
Sinaloa
Mexico
SK
Saskatchewan
Canada
SLD
Zeeland
The Netherlands
SLP
San Luis Potosi
Mexico
SO
Sondrio
Italy
SON
Sonora
Mexico
SP
Sao Paulo
Brazil
SP
La Spezia
Italy
SR
Siracusa
Italy
SS
Sancti Spiritus
Cuba
SS
Sassari
Italy
SV
Savona
Italy
TA
Taranto
Italy
TAB
Tabasco
Mexico
TAMPS
Tamaulipas
Mexico
TAS
Tasmania
Australia
TE
Teramo
Italy
TLAX
Tlaxcala
Mexico
TN
Trento
Italy
TO
Tocantins
Brazil
TO
Torino
Italy
TO
Trapani
Italy
TR
Terni
Italy
TS
Trieste
Italy
TV
Treviso
Italy
UD
Udine
Italy
UT
Utrecht
The Netherlands
VA
Varese
Italy
VB
Verbania
Italy
VC
Villa Clara
Cuba
VC
Vercelli
Italy
VE
Venezia
Italy
VER
Veracruz
Mexico
VI
Vicenza
Italy
VIC
Victoria
Australia
VR
Verona
Italy
VT
Viterbo
Italy
VV
Vibo Valentia
Italy
WA
Western Australia
Australia
YT
Yukon
Canada
YUC
Yucatan
Mexico
ZAC
Zacatecas
Mexico
ZH
South Holland
The Netherlands
Province, State and Territory Abbreviations in Country Order¶
Australia State
Abbreviation
Australian Capital Territory
ACT
New South Wales
NSW
Northern Territory
NT
Queensland
QLD
South Australia
SA
Tasmania
TAS
Victoria
VIC
Western Australia
WA
Brazil State
Abbreviation
Acre
AC
Alagoas
AL
Amapa
AP
Amazonas
AM
Bahia
BA
Ceara
CE
Distrito Federal
DF
Espirito Santo
ES
Goias
GO
Maranhao
MA
Mato Grosso
MT
Mato Grosso do Sul
MS
Minas Gerais
MG
Para
PA
Paraiba
PB
Parana
PR
Pernambuco
PE
Piaui
PI
Rio de Janeiro
RJ
Rio Grande do Norte
RN
Rio Grande do Sul
RS
Rondonia
RO
Roraima
RR
Santa Catarina
SC
Sao Paulo
SP
Sergipe
SE
Tocantins
TO
Canada Province/Territory
Abbreviation
Alberta
AB
British Columbia
BC
Manitoba
MB
New Brunswick
NB
Newfoundland and Labrador
NL
Northwest Territories
NT
Nova Scotia
NS
Nunavut
NU
Ontario
ON
Prince Edward Island
PE
Quebec
QC
Saskatchewan
SK
Yukon
YT
Cuba Provincias
Abbreviation
Camaguey
CG
Ciego de Avila
CA
Cienfuegos
CF
Ciudad de La Habana
CH
Granma (Bayamo)
GR
Guantanamo
GT
Holguin
HO
La Habana
HA
Matanzas
MT
Municipio Especial Isla de lLa Juventud
IJ
Pinar del Rio
PR
Sancti Spiritus
SS
Santiago de Cuba
SC
(Victoria de) Las Tunas
LT
Villa Clara
VC
Italy Provincia
Abbreviation
Agrigento
AG
Alessandria
AL
Ancona
AN
Aosta/Aoste
AO
Arezzo
AR
Ascoli Piceno
AP
Asti
AT
Bari
BA
Belluno
BL
Benevento
BN
Bergamo
BG
Biella
BI
Bologna
BO
Bolozano Bolzen
BZ
Brescia
BS
Brindisi
BR
Cagliari
CA
Caltanissetta
CL
Campobasso
CB
Caserta
CE
Catania
CT
Catanzaro
CZ
Chieti
CH
Como
CO
Cosenza
CS
Cremona
CZ
Crotone
KR
Cuneo
CN
Enna
EN
Ferrara
FE
Firenze or Florence
FI
Foggia
FG
Forli-Cesena
FO
Frosinone
FR
Genoa
GE
Gorizia
GO
Grosseto
GR
Imperia
IM
Isernia
IS
La Spezia
SP
L’Aquila
AQ
Latina
LT
Lecce
LE
Livorno
LI
Lodi
LO
Lucca
LU
Macerata
MC
Mantua
MN
Massa-Carrara
MS
Matera
MT
Messina
ME
Milan
MI
Modena
MO
Naples
NA
Novara
NO
Nuoro
NU
Oristano
OR
Padua
PD
Palermo
PA
Parma
PR
Pavia
PV
Perugia
PG
Pesaro-Urbino
PS
Pescara
PE
Piacenza
PC
Pisa
PI
Pistoia
PT
Pordenone
PN
Potenza
PZ
Prato
PO
Ragusa
RG
Ravenna
RA
Reggio de Calabria
RC
Reggio nell’Emilia
RE
Rieti
RI
Rimini
RN
Rome
RM
Rovigo
RO
Salerno
SA
Sassari
SS
Savona
SV
Siena
SI
Siracusa
SR
Sondrio
SO
Taranto
TA
Teramo
TE
Terni
TR
Torino
TO
Trapani
TO
Trento
TN
Treviso
TV
Trieste
TS
Udine
UD
Varese
VA
Venezia
VE
Verbania
VB
Vercelli
VC
Verona
VR
Vibo Valentia
VV
Vicenza
VI
Viterbo
VT
Mexico State
Abbreviation
Aguascalientes
AGS
Baja California Norte
BCN
Baja California Sur
BCS
Campeche
CAM
Chiapas
CHIS
Chihuahua
CHIH
Coahuila
COAH
Colima
COL
Distrito Federal
DF
Durango
DGO
Guanajuato
GTO
Guerrero
GRO
Hidalgo
HGO
Jalisco
JAL
Mexico
MEX
Michoacán
MICH
Morelos
MOR
Nayarit
NAY
Nuevo Leon
NL
Oaxaca
OAX
Puebla
PUE
Queretaro
QRO
Quintana Roo
QROO
San Luis Potosí
SLP
Sinaloa
SIN
Sonora
SON
Tabasco
TAB
Tamaulipas
TAMPS
Tlaxcala
TLAX
Veracruz
VER
Yucatán
YUC
Zacatecas
ZAC
The Netherlands Province
Abbreviation
Drenthe
DR
Flevoland
FLD
Friesland
FR
Gelderland
GLD
Groningen
GN
Limburg
LI
North Brabant
NB
North Holland
NH
Overijssel
OV
South Holland
ZH
Utrecht
UT
Zeeland
ZE
American Possessions and ZIP Codes¶
American Samoa (AS)Cites
ZIP Code
Federated States of Micronesia (FM) Cities
Zip Code
Faga'itua
96799
Chuuk
96942
Leone
96799
Kosrae
96944
Olosega Manua'
96799
Pohnpei
96941
Pago Pago
96799
Yap
96943
Marshall Islands (MH) Cities
ZIP Code
Palau (PW) Cities
ZIP Code
Ebeye
96970
Koror
96940
Majuro
96960
Palau
96940
Guam (GU) Cities
ZIP Code
Northern Mariana Islands (MP) Cities
ZIP Code
Agana
96910
Capitol Hill
96950
Inarajan
96917
Rota
96951
Merizo
96916
Saipan
96950
Tamuning
96931
Tinian
96952
Umatac
96915
Yona
96915
Virgin Islands (VI) Cities
ZIP Code
Virgin Islands (VI) Cities
ZIP Code
Charlotte Amalie
00802
Christiansted
00820
Cruz Bay
00830
Downtown
00840
Frederiksted
00840
Kingshill
00850
Saint Croix
00820
Saint John
00830
Saint Thomas
00805
Sunny Isle
00850
Veterans Annex
00820
Puerto Rico (PR) Cities
ZIP Code
Puerto Rico (PR) Cities
ZIP Code
Adjuntas
00601
La Plata
00786
Aguada
00602
Lares
00669
Aguadilla
00603
Las Marias
00670
Aguas Buenas
00703
Las Piedras
00771
Aguirre
00704
Levittown
00949
Aibonito
00705
Loiza
00772
Anasco
00610
Loiza Street Station
00936
Angeles
00611
Luquillo
00773
Arecibo
00612
Manati
00674
Arroyo
00714
Maricao
00606
Bajadero
00616
Maunabo
00707
Barceloneta
00617
Mayaquez
00680
Barraquitas
00794
Mercedita
00715
Barrio Obrero Station
00935
Minillas Center
00936
Bayamon
00956
Moca
00676
Boqueron
00622
Morovis
00687
Cabo Rojo
00623
Naguabo
00718
Caguas
00725
Naranjito
00719
Camuy
00627
Orocovis
00720
Canovanas
00729
Palmer
00721
Caparra Heights
00920
Patillas
00723
Carolina
00982
Penuelas
00624
Catano
00962
Ponce
00731
Cayey
00736
Puerta de Tierra
00936
Ceiba
00735
Puerta Real
00740
Cerro Gordo
00754
Punta Santiago
00741
Ciales
00638
Quebradillas
00678
Cidra
00739
Ramey
00603
Coamo
00769
Rincon
00677
Comerio
00782
Rio Blanco
00744
Condado
00907
Rio Grande
00721
Corozal
00783
Rio Piedras
00927
Coto Laurel
00780
Rosario
00636
Culebra
00775
Sabana Grande
00637
Dorado
00646
Sabana Hoyos
00688
Ensenada
00647
Sabana Seca
00952
Esperanza
00765
Saint Just
00978
Fajardo
00738
Salinas
00751
Fernandez Juncos
00936
San Antonio
00690
Florida
00650
San Francisco
00927
Fort Buchanan
00934
San German
00683
Garrachales
00652
San Juan
00936
Guanica
00653
San Lorenzo
00754
Guayama
00784
San Sebastian
00685
Guayanilla
00656
Santa Isabel
00757
Guaynabo
00965
Santrurce
00936
Gurabo
00778
Toa Alta
00953
Hatillo
00659
Toa Baja
00949
Hato Rey
00936
Trujillo Alto
00976
Hormigueros
00660
University
00936
Humacao
00791
Utuado
00641
Isabela
00662
Vega Alta
00692
Jayuya
00664
Vega Baja (Box 1-9049)
00694
Juana Diaz
00795
Vieques
00765
Juncos
00777
Villalba
00766
La Cumbre
00926
Yabucoa
00767
Lajas
00667
Yauco
00698
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