(treat as illegible and go to the next field)
Caution:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Some cities and countries can be the same.
On International programs, enter a slash (/) if present, do not space before or after the slash. Always enter "AND" for an ampersand. Ignore and do not space for apostrophes. Space for all other special characters. Never enter two consecutive spaces.
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