Section 101. Schedule K-1 Processing›3.0.101 Schedule K-1 Processing›Note:
Section 01ST - Payee State
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Description - Field 01ST is in the Entity section of the return.
Valid characters are alpha and blank.
Invalid Condition - This field is invalid if it is not found in the State Code Table.
Correction Procedures:
MeF - Correct all coding and transcription errors.
For a description of valid State Codes, see Document 7475, State Abbreviations, Major City Codes, and Address Abbreviations.
Correction Procedures for APO/DPO/FPO
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 abbreviation 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
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