Section 05 Errors

This subsection gives instructions for correcting Section 05 error conditions.

Section 05 has address information of the partnership filing Form 1065.

Section 05 will be present if any the following conditions exist:

Has an address change.

Form 1065, page 1, Line G, Box "4" is checked to show an address change.

This section cannot be present on a "G" Coded short length record.

Section 05 can be present on other short length records.

Ogden Submission Processing Center (OSPC) will process returns with Foreign/International and U.S. Possessions/Territories addresses.

The determination of a Foreign Address is based only on the address of the partnership.

A Foreign or international address is any address that is not in one of the 50 states or the District of Columbia.

The following U.S. Possessions/Territories are considered foreign.

American Samoa

Federated States of Micronesia

Guam

Marshall Islands

Northern Mariana Islands

Palau

Puerto Rico

Virgin Islands (U.S.)

An Army Post Office (APO), Diplomatic Post Office (DPO) or Fleet Post Office (FPO) is not a Foreign address. The U.S. Postal Service established new address requirements for APO/DPO/ FPO addresses. If an address appears in the old APO/DPO/FPO format, convert to the new State Code abbreviation based on the ZIP Code. For example, "APO New York, NY 091XX" , would be converted to "APO AE 091XX" . Refer to the APO/DPO/FPO conversion chart below:

If ZIP Code is

Then

340

AA

090-098

AE

962-966

AP

All returns with a foreign or U.S. possession/territory address must be shipped to OSPC.

SSPND with Action Code "650" .

Attach Form 4227 with the notation "FORWARD TO OSPC" .

Prepare Letter 86C to inform the taxpayer that the return has been sent to Ogden.

A Foreign Address will have:

Street address or P.O. Box

City or town name

Other principal subdivision (i.e., province, state, county, etc.)

Postal Code, if present can be before or after the city, town, province, state, county, etc. name but always before the Foreign country.

Foreign country

Returns with an address in the U.S. Possessions/Territories are considered foreign returns for processing purposes and are entered in the same way as domestic addresses.

A two-character alpha code must be entered in Field 05ST for the possession/territory name.

U.S. Position/Territory

Abbreviation

American Samoa

AS

Federated States of Micronesia

FM

Guam

GU

Marshall Islands

MH

Northern Mariana Islands

MP

Palau

PW

Puerto Rico

PR

Virgin Islands (U.S.)

VI

A ZIP Code must be present for U.S. Possessions/Territories. See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries and Exhibit 3.12.15-19.

Listed below are the fields that are in Section 05. Data in this section is obtained from Form 1065: See Exhibit 3.12.15-1, Form 1065, U.S. Return of Partnership Income.

Field Designator

Maximum Length

Title

Location on Form 1065

05CON

35

"In-Care-Of" Name

Entity section, Form 1065

05FAD

35

Foreign Address

Entity section, Form 1065

05ADD

35

Street Address

Entity section, Form 1065

05CTY

22

City

Entity section, Form 1065

05ST

2

State

Entity section, Form 1065

05ZIP

12

ZIP Code

Entity section, Form 1065

Description - Field 05CON is found in the entity section of the return.

Valid Condition - Field 05CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent (%).