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

For VI Cover Over returns, if the ZIP Code has been edited as “00801”, press for the ADD and C/S prompts. Enter the remaining entity elements following normal procedures.

U.S. Possession names have a two character "state" abbreviation. This may be either an edited or taxpayer entry.

US Possession

State Abbreviation

American Samoa

AS

Federated States of Micronesia

FM

Guam

GU

Marshall Islands

MH

Northern Mariana Islands

MP

Palau

PW

Puerto Rico

PR

Virgin Islands

VI

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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