Section 101. Schedule K-1 Processing›3.0.101 Schedule K-1 Processing›Note:
Section 01ZIP - Payee ZIP Code
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Description - Field 01ZIP is in the Entity Section of the return.
Valid characters are numeric and blank.
Invalid Condition - Field 01ZIP generates as a field error when any of the following conditions are present:
Any character is other than numeric or blank.
An entry is other than five or nine positions.
The entry isn’t within the range of 00501 and 99999.
The first five positions are blank, and an entry is present in the last four positions.
Correction Procedures:
MeF - Correct all coding and transcription errors. Research any of the following for valid ZIP Code information: Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, CC INOLE or NAME.
If
Then
01ZIP is blank
Search return and attachments for a valid ZIP Code, if found enter in 01ZIP.
A Major City Code is entered in field 01CTY
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.
There is not a Major City Code listed in field 01CTY
Enter the ZIP Code for the state from Exhibit 3.0.101-6 State/Major City/ZIP Code/Major City Code.
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