Section 8. Information Returns Processing
3.12.8 Information Returns Processing
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- Section 01 Paper Error Register Instructions
- Section 01, Field B, Taxpayer Identification Number (TIN) Validity Bypass Code
- Section 01, Field C, Name Control (Four Positions)
- Section 01, Field D, Name-Line 1
- Section 01, Field E, Name-Line 2 (Foreign Street Address)
- Section 01, Field F, Street Address (Foreign City or Province)
- Section 01, Field G, City (Foreign Country)
- Section 01, Field H, State (Foreign Period)
- Section 01, Field I, Zone Improvement Plan (ZIP) Code
- Section 02 Paper Error Register Instructions
- Section 02, Field A, Payer Account Number for Payee
- Section 02, Field B, 2nd TIN not Indicator
- Section 02, Field C, Corrected/Amended Indicator for Information Return Processing…
- Section 02, Field D, Check Digit for Form 1096, Annual Summary and Transmittal of U.S.…
- Section 02, Field E, Taxpayer Identification Number (TIN) Type for Payer Master File (PMF)
- Section 06 Paper Error Register Instructions
- Section 06 Document Code 69 Format Code 007, Form 1096, Annual Summary and Transmittal…
- Section 16 Paper Error Register Instructions
- Section 16, Field E, Payer State Code
- Section 16, Field F, Payer Zone Improvement Plan (ZIP) Code
- Section 16, Field G, Payer Taxpayer Identification Number (TIN)
- Section 16, Field I, Parent Document Locator Number (DLN)
- Section 16, Field J, Foreign Country Code
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