Section 101. Schedule K-1 Processing›3.0.101 Schedule K-1 Processing›Section 01 Errors
Section 01ADD - Payee Street Address
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Description - Field 01ADD is in the Entity Section of the return.
Valid Characters are alpha, numeric, blank, hyphen (-), or slash (/).
Invalid Condition - Field 01ADD generates as a field error when any of the following conditions are present:
Any character is present other than alpha, numeric, blank, hyphen (-), or slash (/).
The first position is blank.
Any character follows two consecutive blanks.
Correction Procedures:
MeF - Correct all coding and transcription errors.
If address is not present, research using the TIN if present.
If unable to perfect, after research enter "ZZZ" as the street address.
Enter the foreign city, state, province if present.
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