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(treat as illegible and go to the next field)›Exception:›International Address Returns (AUSPC)

International AIL (AUSPC)

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

If the AIL is unedited on an International address, enter a single pound sign (#) at the AIL prompt.

For an International address return where DECD has been added, but no person's name is edited for the AIL, enter the AIL information followed by a pound sign (#) at the AIL prompt.

On International programs, for "in care of" (c/o) names or places, enter "C/O" (C, slash, O), space, and the name or place.

If an AIL is underlined, but an apartment box is not underlined, include the apartment box at the end of the street address in the AIL entry.

For International addresses, if an edited AIL contains multiple entries, enter in the following order:

In Care Of (c/o)

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