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(treat as illegible and go to the next field)

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

When entering a mailing code from Canada, it usually alternates between alpha and numeric characters.

Enter counties if present.

C&E may shorten part of the ADD entry by editing a shortened code for the city, state, or province. They may also circle out specific letters in the name that are not to be entered. These should be entered together with no spaces.

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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