Section 154. Unemployment Tax Returns›3.12.154 Unemployment Tax Returns
Section 06 - Entity
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Field designators, field lengths, title of field, and location on returns are outlined in the following table:
Field Designator
Field Length
Title of Field
Location on Return
06CON
35
"In Care of " Name
Entity Part
06FAD
35
Foreign Address
Entity Part
06ADD
35
Street Address
Entity Part
06CTY
22
City
Entity Part
06ST
2
State
Entity Part
06ZIP
12
ZIP Code
Entity Part
Section 06 can have the complete address (Street Address, City, State, if not a foreign country, and ZIP Code), and secondary name line e.g., Care of Name.
Foreign address returns are processed at the OSPC only.
♦Field 06CON "In-Care-of Name" ♦¶
Description - Field 06CON is in the entity section of the return.
This section is for "In Care of" Name information.
The valid characters are alpha, numeric, ampersand, dash, slash, or percent sign (%).
The first position must be alpha or numeric.
Field 06CON - Invalid Conditions¶
This field will be invalid if any of the following conditions are present:
The first position is % (percent) and the second position is not blank.
The first position is blank.
The first position of the "in care of" name is not alpha or numeric.
There are two consecutive blanks between significant characters.
Field 06CON - Correction Procedures¶
Check the entry on the screen with the entry on the return. Correct coding and transcription errors.
If
Then
A % (percent) is in the first position,
Verify there is a blank in the second position.
If not blank, enter a blank followed by the "in care of" name beginning with an alpha or numeric in Field 06CON.
A blank is in the first position,
Delete blank.
Enter the "in care of" name beginning with an alpha or numeric in Field 06CON
The first position is not alpha or numeric,
Verify the "in care of" name on the return.
Enter the "in care of" name beginning with an alpha or numeric in Field 06CON.
Two consecutive blanks are present between significant characters,
Delete any unnecessary blanks in Field 06CON.
♦Field 06FAD - Foreign Address♦¶
Description - Field 06FAD is in the entity section of the return.
This field will have an entry when there is a foreign address present on the return.
Valid Conditions - Valid characters are alpha, numeric and special characters.
Field 06FAD should not be present on "G" Coded returns.
Field 06FAD - Invalid Conditions¶
Field 06FAD will generate as an error when any of the following conditions are present:
The first position is blank.
Any character follows two consecutive blanks.
There are more than 35 characters present in the field.
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