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Section 101. Schedule K-1 Processing›3.0.101 Schedule K-1 Processing›Section 16 Errors

Section 16ADD - Payer Street Address

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

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

Valid Characters are alpha, numeric, blank, hyphen (-), or slash (/).

Invalid Condition - Field 16ADD 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.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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