(treat as illegible and go to the next field)
Note:
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Never enter two consecutive spaces.
Variable Length Element
An element of data that is closed with a field termination key. Only the positions required to enter the data are utilized. The use of a field termination key signifies the end of data and is used to sequence the data for subsequent processing. A variable length element may contain fixed length data in addition to variable data; i.e., a Transaction Code (fixed length) and a related amount (variable length) constitutes one variable length element.
More Internal Revenue Manual
Share
Get a plain-English answer with a citation back to this text.
Ask AI about this code