(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.
Directions in the country name must be completely spelled out. Do not use directional abbreviations.
Example
Enter As
/E. Timor/$
/EAST TIMOR/.
/S. Africa/$
/SOUTH AFRICA/.
Always enter "AND" if an & (ampersand) is shown.
Enter a pound sign (#) for an illegible character and go to the next field.
Example
Enter As
/South Korea/$ (the r is illegible)
/SOUTH KO#
If multiple edited countries are present, enter a single pound sign (#) with no slashes.
Enter a pound sign (#) in the last position of the field for a FIELD OVERFLOW message.
Example
Enter As
/British Indian Ocean Territory/$
/BRITISH INDIAN OCEAN TE#
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