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

Section 06 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 06 error conditions.

General Information

Section 06 contains, date fields, money amounts, indicators, and descriptions.

If invalid dates are listed in the 06BTP and 06ETP fields, these are typos from the taxpayer or the SCRIPS operators.

ERS must use CC ENMOD and use the parent’s tax year, it is listed under "FYM."

To correct errors in Fields 06BTP and 06ETP, enter a space after the P, enter seven zeros, and then enter the four-digit year, and the two-digit month.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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