Section 03 Fields and Correction Procedures

Section 03 is address information. Section 03 on Form 8752, Required Payment or Refund Under Section 7519, with a foreign address are processed at the Ogden Submission Processing Campus (OSPC). Consider returns with Army Post Office (APO)/Diplomatic Post Office (DPO)/Fleet Post Office (FPO) addresses as domestic addresses.

Section 03 on Form 8752 will be present when a change of address has been entered.

Fields 03-A through 03-F are variable length and it is not necessary to account for every position allotted.

This section will not be present on G-coded returns.

Action Codes 4, 5, and 6 are valid.

If a return has a street, Post Office (P.O.) Box number, city, state, or ZIP Code change, this section must be present.

If a foreign address is present, see IRM 3.12.249.6.2, Field 03-B, Foreign Address.

Correction of address change validity errors are explained in the subsequent subsections. See IRM 3.12.249.6.2 through IRM 3.12.249.6.5.

Section 03 fields on the Error Register are shown below: Alpha Field Designator (AFD), Field Title, Field Sign, and Field Length. See Exhibit 3.12.249-1, Form 8752 - Field Designators, for more information. See Exhibit 3.12.249-2, Form 8752 - Paper Error Register, for more information.

Section 03

Section 03 AFD

Field Title

Field Sign

Field Length

A

"In-Care-Of" Name

35

B

Foreign Address

35

C

Street Address

35

D

City

22

E

State

2

F

ZIP Code

12

Field 03-A ("In-Care-Of" Name) is in the Entity section of Form 8752.

Valid Condition - Field 03-A ("In-Care-Of" Name) has 35 positions, and the valid characters are alpha, numeric, ampersand (), dash (-), slash (/), or percent (%).