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

Section 02 Errors

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

This section provides instructions for correcting Section 02 error conditions.

General Information¶

Section 02 contains miscellaneous data fields.

Listed below are the fields contained in Section 02 that applies to Schedules K-1 processing:

Field

Field Length

Title

02TNI

2nd TIN NOT Indicator

02AMD

Corrected/Amended Indicator

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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