UPC 151 RC 0, TC 000 Foreign Address - Form 1040-NR, Valid Segment Figure 3.12.179-21, shows a Form 1040- NR for Margaret C Willow. Next is displayed a CC INOLEX screen showing No Account on Master File DM1 name control WILL. Next is a CC INCHG input screen showing the entries to establish the taxpayer with TC 000. Notation states Use a comma and period at the end of a foreign address entry. Also, displayed is the UPRES screen showing URC 0B entered for the UPC 151 and indication to cycle as appropriate.