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Section 101. Schedule K-1 Processing›3.0.101 Schedule K-1 Processing›Note:

Section 16ZIP - Payer ZIP Code

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Description - Field 16ZIP is in the Entity Section of the return.

Valid characters are numeric and blank.

Invalid Condition - Field 16ZIP 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 is not 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, CCs INOLE or NAME.

If

Then

Field 16ZIP is transcribed incorrectly

Enter the correct ZIP Code from the return. Only the first five digits are required.

A valid ZIP Code is not available from the return or attachment

Determine the first three-digits of a valid ZIP Code for the Major City from Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code.

Enter "01" for the fourth and fifth digits.

The Major City is not listed in Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code or the first three digits cannot be determined

Enter the ZIP Code of the state shown in the address from Exhibit 3.0.101-6, State/Major City/Zip Code/Major City Code.

Get a plain-English answer with a citation back to this text.

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