Section 101. Schedule K-1 Processing›3.0.101 Schedule K-1 Processing›Note:
Section 16TIN - Payer TIN
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Description - Field 16TIN is in Part I of the return.
Valid characters are numeric.
Invalid Condition - Field 16TIN generates as a field error when any of the following conditions are present:
It is not numeric.
It is less than nine characters.
Correction Procedures:
MeF - Correct all coding and transcription errors. If TIN is not present, research using the name line.
If
Then
There is a match
Enter TIN from research.
A correct number cannot be determined
Enter the number nine, (9) times.
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