Section 101. Schedule K-1 Processing›3.0.101 Schedule K-1 Processing›Note:
Section 16CTY - Payer City
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Description - Field 16CTY is in the Entity Section of the return.
Valid characters are alpha and blank.
Invalid Conditions - Field 16CTY generates as a field error when any of the following conditions are present:
The first position is blank.
Any character is present and the second and third characters are blank.
Any character follows two consecutive blanks.
The Major City Code does not match any of the valid codes in the Major City Code Table.
Correction Procedures:
MeF - Correct all coding and transcription errors.
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