Section 13. Employment Tax Returns›3.12.13 Employment Tax Returns
Section 03 (Form CT-1)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The following section provides information concerning Form CT-1, Section 03.
Field Designator
Field Length
Title of Field
Location on Return (Rev. 01-2006)
03CON
35
"Care of Name"
Entity Portion
03FAD
35
Foreign Address
Entity Portion
03ADD
35
Street Address
Entity Portion
03CTY
22
City
Entity Portion
03ST
2
State
Entity Portion
03ZIP
12
ZIP Code
Entity Portion
♦Field 03CON♦ "In Care of" Name¶
Field is located in the Entity Section of the return.
Valid characters are alpha, numeric, ampersand, dash, percent or a slash.
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