Section 101. Schedule K-1 Processing›3.0.101 Schedule K-1 Processing›Note:
Section 16ST - Payer State
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Description - Field 16ST 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 Addresses -
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
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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