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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

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.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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