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(treat as illegible and go to the next field)›Caution:

International C/S (AUSPC)

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

The foreign country to be transcribed in the C/S (City/State) field will be edited with a slash (/), the country, a slash (/), and a dollar sign ($). Enter as: slash, country, slash, and a period (.). Always enter a period instead of the dollar sign. If the country is missing or unedited, enter slash (/), slash (/), period (.).

If International information (country, mailing code, province, etc.) is present twice for the same line and not edited out, enter the information only once.

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