Section 15. Withholding on Foreign Partners›3.22.15 Withholding on Foreign Partners›Note:

Section Validity Errors

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

These errors include:

Missing data (missing section)

Extraneous data

Integrated Submission and Remittance Processing (ISRP) errors

Terminus errors

Correcting Section Validity Errors¶

Compare the section(s) entry with the Error Register fields.

Line out each incorrect field and enter the correct data immediately above the lined-out data.

Enter Action Code "6" .

If no error is found, use Action Code "7" to clear the Error Register.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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