This section of the Internal Revenue Manual (IRM) provides instructions for coding and editing individual income tax returns for transcription and validation. Special codes are used to perform specific functions. Editing is necessary because many returns are incomplete, contain invalid or misplaced entries, or are computed incorrectly.

This IRM contains instructions for processing international returns using the following form types:

Authority for these procedures is found in the following sections of the Internal Revenue Code and their corresponding Treasury regulations:

Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policy Statements.

The Submission Processing Director is responsible for monitoring operational performance for the Service Center.

The Document Perfection Operations Manager is responsible for monitoring operational performance for the Code and Edit operation.

The Code & Edit Team Managers and Leads are responsible for performance monitoring and ensuring tax technicians have the tools to perform their duties.

The tax technicians are responsible for following the instructions contained in this IRM, including all IRM procedural updates (IPU) posted to the SERP (Servicewide Electronic Research Program) website.

Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the Code & Edit reports.

Program Effectiveness: The program goals are measured by the following reviews:

Annual Review: The processes included in this manual are reviewed annually to ensure accuracy and promote consistent tax administration.

See Exhibit 3.21.3-20 for the glossary of frequently used terms.

International Job Aid 2513-701, Coding and Editing International Income Tax Returns, was developed as a reference guide for this manual. This manual refers the tax examiner to clarifying information or exhibits in the Job Aid, where appropriate. When conflict between any referenced material and the IRM instructions occurs, the IRM instructions take precedence.

Form 1042 and Form 1042-S are used by withholding agents to report tax withheld at the source on certain income paid to foreign persons (nonresident alien individuals, foreign partnerships, foreign corporations or foreign trusts and estates) that is not effectively connected with the conduct of a trade or business in the United States. Form 1042-S is a withholding document that identifies, by type, income that is subject to U.S. tax withholding and that is paid to nonresident aliens by U.S. payers.

See Exhibit 3.21.3-2, Form 1042-S Income Codes, to determine where the provided Income Code is to be reported on Form 1040-NR.

If Form 1042-S is attached to Form 1040:

Individuals may be expected to file international returns for a variety of conditions. More than one condition may be met by a single taxpayer. Generally:

U.S. citizens living/traveling outside of the United States: They are generally required to file U.S. income tax returns on which they must report their worldwide income.

Resident Alien: A foreign individual who meets either the green card test or the substantial presence test for the calendar year.

Nonresident Alien: A foreign individual who does not meet either the green card test or the substantial presence test for the calendar year, unless:

Green Card Test: The individual is a resident alien once they are issued a Permanent Resident Card, also known as a green card as a lawful permanent resident of the U.S. Lawful permanent residency continues unless revoked or determined to be abandoned. A lawful permanent resident may be treated as a nonresident alien for U.S. income tax purposes if they are both a U.S. resident alien and a resident of a foreign country under its laws. In this situation, the taxpayer would claim treatment as a resident of the foreign country under the tie-breaker rules of an income tax treaty.

Substantial Presence Test: The individual is treated as a resident alien for the calendar year if they are physically present for at least:

Exceptions to the Substantial Presence Test: The following days of presence in the United States do not count for the substantial presence test:

Exempt Individuals for the Substantial Presence Test: An individual is an "exempt individual" if any of the following are true:

An individual is not an exempt individual as a teacher or trainee if they were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years, unless all are true:

A student temporarily present in the United States under an F, J, M, or Q visa is not an exempt individual as a student in the current year if they have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless both are true:

Closer Connection Exception: Individuals who meet the substantial presence test may still be treated as nonresident aliens if all of the following are true:

First-Year Choice: A foreign individual who does not meet the green card test or the substantial presence test may be treated as a resident alien for part of a calendar year by making the First-Year Choice.

Married to a U.S. citizen or resident alien: A foreign individual who does not meet the green card test or substantial presence test may be able to choose to be treated as a resident alien if the individual is a nonresident alien married to a U.S. citizen or resident alien, the individual and their spouse may be able to make a joint election under IRC 6013(g) or (h).

Individuals from a U.S. Territory:

Effectively Connected Income: Nonresident aliens are taxed on both:

Tax Treaties: The U.S. has income tax treaties with a number of countries. Under these treaties, nonresident aliens who are residents of the foreign country may be taxed at a reduced rate or exempt from U.S. income taxes on certain types of income from sources in the United States. An individual is a resident of a foreign country under an income tax treaty if they are treated as a resident under the domestic laws of that country for income tax purposes. Some treaties include requirements beyond citizenship to establish residency for treaty purposes, such as physical presence within the purported residence country. See IRM 3.21.3.83.7 for more information about tax treaties.

Dual-Status Taxpayers: An individual who is both a resident alien and nonresident alien in the United States within the same tax year. This usually occurs in the year the taxpayer arrived in or departed from the United States. The taxpayer will submit both Form 1040 and Form 1040-NR with Dual-Status Return written across the top of the return for the tax year. The form filed as the return is based on the taxpayer's residence on the last day of the year.

U.S. Citizens and U.S. Resident Aliens Living Abroad Who Qualify for the IRC 911 Foreign Earned Income Exclusion: A taxpayer who meets the specific requirements of IRC 911(b)(2)(D) may claim an exclusion of foreign earned income up to the maximum allowed for the tax year and either the housing exclusion or the housing deduction if the taxpayer has a tax home in a foreign country or countries and the taxpayer is one or more of the following:

A U.S. visa allows a foreigner to live permanently in the United States (immigrant visa) or travel to the United States on a temporary basis for specific purposes and periods of time (nonimmigrant visa). See Exhibit 3.21.3-8 for a list of nonimmigrant visa types.

Most, but not all, nonimmigrant visa holders are taxed as nonresident aliens.

United States citizens and resident aliens: They are generally required to file Form 1040 and must report 100% of their worldwide income. Worldwide income is income from ALL sources, including foreign and U.S. income reported on Form 1040, lines 1a through 7 and Schedule 1, lines 1 through 9. For information on identifying resident aliens, see IRM 3.21.3.3.2, International Filers Overview.

Nonresident Aliens: They are generally required to file Form 1040-NR to report only:

A nonresident alien not otherwise engaged in a U.S. trade or business is not required to report U.S. source income that was withheld properly at the source or any foreign source income that is not effectively connected with a U.S. trade or business, but may file to claim a refund for overpaid taxes. Generally, income received from U.S. payers constitutes U.S. source income. Income received from foreign payers may also constitute U.S. source income in certain circumstances, such as income received for services performed in the U.S. or income received for the use of intangibles in the U.S.

U.S. source income is reported on Form 1042-S, Form W-2, Form SSA-1042S, Form RRB-1042S, Form 1099 series, Form 8805, Form 8288-A, or a statement of income.

U.S. source income which is not effectively connected with a U.S. trade or business is generally taxed at 30% unless a tax treaty exists between the U.S. and the taxpayer's foreign country of residence that either reduces the rate or exempts the income.

When Scholarship/Fellowship grant income is paid to a nonresident alien from a country that does not have a tax treaty with the United States:

When Scholarship/Fellowship grant income is paid to a resident alien (because of the substantial presence test) or nonresident alien who was a resident of a tax treaty country immediately before coming to the U.S. to study:

For processing instructions, see IRM 3.21.3.41.

Form 2555 is valid for all tax years. Form 2555-EZ is valid for TY18 and prior.

Form 2555 must be attached if any of the following indicators are on Form 1040 or Schedule 1:

A taxpayer with foreign earned income is entitled to claim the following on Form 2555:

A U.S. citizen or U.S. resident alien living and working in a foreign country may use Form 2555 to:

For TY18 and prior, a U.S. citizen or U.S. resident alien living and working in a foreign country may use Form 2555-EZ if:

Foreign earned income is any income earned for personal services performed in a foreign country or countries. For this purpose, a foreign country is any territory under the sovereignty of a government other than the United States.

Unearned income may not be excluded on Form 2555 or Form 2555-EZ. To avoid double taxation, foreign taxes paid on the unearned foreign income can be:

U.S. citizens and resident aliens living and working outside the United States are generally required to file a U.S. income tax return to report worldwide income.

In general, to qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction under IRC 911, taxpayers must be:

Wages paid by the U.S. government to its employees are not foreign earned income, and an individual cannot claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on those wages.

The following are the five key U.S. Territories:

Special tax rules apply to bona fide residents of these five key territories. The taxpayer must be a United States citizen or resident alien and a bona fide resident of one of AS, CNMI, GU, PR, or the USVI. A bona fide resident of one of these territories is an individual taxpayer who:

Taxpayers who reside in any U.S. territory are generally not entitled to claim Earned Income Credit (EIC). See IRM 3.21.3.15.1.30.

U.S. Service Members / Military Personnel: A service member's "state of legal residence" generally determines their residency for tax purposes. For non-tax purposes, U.S. service members have two types of "residency" : "home of record" and "state of legal residence."

Under the Service members Civil Relief Act of 2003 (SCRA), if a service member qualifies as a bona fide resident of a U.S. Territory in an earlier tax year, their absence from that territory during the current tax year in compliance with military orders will not affect their status as a bona fide resident. Similarly, being in a territory solely in compliance with military orders will not qualify a service member for bona fide residency status in that territory.

Service Members Civilian Spouses / Military Spouses: In accordance with Military Spouses Residency Relief Act of 2009 (MSRRA), civilian spouses of active duty U.S. Service Members can choose to keep their prior residence or domicile for tax purposes. Under the MSRRA, if civilian spouses qualify as bona fide residents of a U.S. territory in an earlier tax year, their absence from that territory during the current year when accompanying the service member spouse who is relocating under military orders will not affect the civilian spouse's status as a bona fide resident. Similarly, being in a territory solely to accompany the service member in compliance with military orders will not qualify the civilian spouse for bona fide resident status in that territory. For additional guidance on when and how MSRRA applies to civilian spouses who are working in or claiming tax residency in a U.S. territory, see Notice 2010-30, Notice 2011-16 and Notice 2012-41.

All returns in a batch of work must belong in the international program in which they are batched. A misblocked return is a return found in a batch of work of a program in which it does not belong.

For unnumbered misblocked returns, remove for rebatching. This includes when an unnumbered return is found in a numbered batch.

For numbered misblocked returns, do not remove from a batch. Edit Action Code "610" , and attach Form 4227 indicating the action needed.

An uncomputed return is one filed by a taxpayer who expects the IRS to compute their tax. Do not confuse an uncomputed return with a return where the taxpayer has computed no tax due.

An uncomputed return can be identified when:

For complete instructions, see IRM 3.11.3.3.1.

For all international returns, see IRM 3.11.3.3.5 and Job Aid 2513-701 for complete instructions.

Examine all attachments to the return. Leave the attachments with the return unless specifically instructed otherwise. Refer to the Attachment Guide in Exhibit 3.21.3-1 for specific attachment-by-attachment instructions. Research either an attachment or a notation on the return, as appropriate.

For additional instructions, see IRM 3.11.3.3.6.

Always leave an Action Trail on the return when an attachment is removed.

An Action Trail must also be written on the detached document (unless it is an original document).

The following must always be edited on all detached items:

All of the following must be present or edited on all detached items:

Signature Issues: A valid signature is an original signature that appears below a jurat statement.

When the first correspondence condition is identified, correspond for all missing required forms, schedules, and/or withholding documentation, regardless of correspondence tolerances identified in the line-by-line instructions.

Route secured returns with a missing or invalid signature to Collections. Do not correspond.

Returns missing a valid signature(s) will be sent back to the taxpayer via the following:

Sending other returns back to the taxpayer: The following table provides situations when the return should be sent back to the taxpayer:

When sending the return back to the taxpayer for correspondence:

When preparing Form 9143 or Form 13557:

Complete all possible editing and identify all correspondence issues, when you are not sending the return back to the taxpayer.

When the first correspondence condition is identified, correspond for all missing required forms, schedules, and/or withholding documentation, regardless of correspondence tolerances identified in the line-by-line instructions.

If the address is missing, illegible, or incomplete:

When an address cannot be found through research:

A correspondence action sheet (CAS) is a form used to generate a letter requesting information from a taxpayer. A CAS is used with a return that is not sent back to the taxpayer. The following CAS forms are used:

Prepare Form 13900 (Letter 4087C) or Form 13975 (Letter 2894C/Letter 2894C-SP) using the following steps:

Prepare the CAS, and attach to the tax return face-up below the caption area.

Edit Action Code "215" on all returns requiring correspondence if the return is not being mailed back to the taxpayer, unless Action Code "300" can be edited.

If a received date is required and not present on the return, edit the received date before corresponding and see IRM 3.21.3.8 for received date editing instructions.

Move all correspondence sheets to the back of the return. If second correspondence is required, remove Form 9143 or Form 13557.

Ensure that the return has been perfected. See the Correspondence Action Table at IRM 3.21.3.6.5 for instructions to process "no reply" , "undeliverable" , and "incomplete reply" correspondence.

Edit the received date on returns identified as Returned for Signature; following the instructions in IRM 3.21.3.8.1 (6).

For additional "No Reply" instructions, see IRM 3.11.3.5.3.2.

Move all correspondence sheets to the back of the return. If second correspondence is required, remove Form 9143 or Form 13557.

Use the Correspondence Action Table and continue processing the return if any of the following are true:

Edit CCC "U" on all no reply returns, except when either:

When the correspondence sheet (Form 9143 or Form 13557) is not attached, assume all correspondence conditions were included when the correspondence was sent unless there is evidence to the contrary.

If a no reply correspondence condition is not identified in IRM 3.21.3.6.5, Correspondence Action Table, edit CCC "U" and take no further action.

If CCC "3" is required, edit it first.

Form 1040:

Schedule 1:

Form 2555 and Form 2555-EZ (TY18 and prior):

Form 2555-EZ Only (TY18 and prior):

Form 4563 or IRC 931:

Form 1040-SS, Form 1040-SS (sp), and Form 1040-PR:

Form 1040-NR, Page 1:

Form 1040-NR, Page 2:

Form 1040-NR, Schedule A (Sequence 7A - Itemized Deductions):

Form 1040-NR, Schedule NEC (Sequence 7B - Tax on Income Not Effectively Connected With a U.S. Trade or Business)

Dual-Status Returns:

Form SSA-1042S and/or Form RRB-1042S:

For additional no reply instructions, see IRM 3.11.3.5.3.2.

For complete instructions, see IRM 3.11.3.3.2.

In the upper-right margin of each form or schedule is a preprinted number called a sequence code. The Integrated Submission and Remittance Processing (ISRP) operators transcribe forms and schedules by their sequence code. ISRP sequence codes range from 01 through 79.

Any form or schedule with a sequence number between 01 and 79 that is not transcribed must be deleted. See the table in IRM 3.21.3.7.2 (11) for a list of the sequence codes for all transcribed schedules and forms.

Delete any document, form, or schedule that will not be transcribed when there is a transcribed form/schedule after it. For a large number of non-transcribed forms, "X" the top page and combine the remaining pages together with a rubber band, staple, or clip. Leave all non-transcribable forms/schedules intact after the last transcribed page.

Delete any form that shares a sequence number with a transcribed form.

"X" a transcribed schedule or form if it is blank or has no significant T-line entries, unless specifically instructed otherwise.

If any schedule or form is attached with "Alt Min Tax" , "AMTCR" , "AMT" or "Alternative Minimum Tax" or similar statement notated across the top, "X" the form or schedule.

Delete duplicate forms or schedules with identical amounts that are filed for the same taxpayer.

For transcribed forms or schedules with multiple pages, ensure the pages are together and in the proper order (page 1, page 2, etc.).

Arrange Schedules 1 through 3 in sequential order behind Form 1040 or Form 1040-NR. When processing Form 1040-NR, keep Schedule A, Schedule NEC, and Schedule OI together as page 1, page 2, and page 3 of Sequence 07.

Leave Form W-2, Form 1099, other U.S. withholding documents, Form 1040-V, taxpayer statements, deposit slips, small forms, or other items where they were found, if they do not obstruct T-lines or any part of the caption area.

These are the transcribed forms and schedules, their sequence numbers, and the returns to which they can be attached:

Edit money amounts on Form 3471-E in dollars only for all form types.

Staple Form 3471-E to the last page of the tax return with Form 3471-E facing out.

Allow the taxpayers to round or truncate (drop the cents) amounts.

Use only dollar amounts when computing amounts on forms or schedules.

For TY18 and prior, draw a vertical line between the dollars and cents figures when dollars or cents are in the wrong column:

Dollars and cents editing is required on certain T-lines if any of the following conditions exist:

The following line numbers require dollars and cents editing when adjusting or editing:

An Action Code consists of three numeric characters and is used to reject a document and identify the reason for rejection.

Edit Action Codes on page 1 of the return in the bottom-center margin.

Assign only one Action Code to a document. Edit Action Codes in the following priority:

These Action Codes are for international processing:

For a complete list of Action Codes, see Exhibit 3.11.3-2.

An Audit Code is an alpha or numeric character used to identify a questionable condition for Examination.

Edit Audit Codes horizontally on page 1 of the return in the bottom-right margin.

The most commonly used international Audit Codes are:

For a list of additional Audit Codes, see Exhibit 3.11.3-3.

A Computer Condition Code (CCC) is an alpha or numeric character.

Edit CCCs horizontally in the following locations:

Edit Computer Condition Code "C" when Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), is attached to Form 1040-NR. CCC "C" is unique to international processing.

When CCC "3" is edited, it must appear first (to the left of any other CCC).

Always edit an Action Trail when CCC "Y" is edited.

For a list of additional Computer Condition Codes (CCCs), see Exhibit 3.11.3-4.

A Form Processing Code (FPC) is an alpha or numeric character that indicates when a specific form or schedule is attached to a return.

Edit FPCs vertically in the following locations:

For TY16 and later, edit FPC "D" if there is a federally declared disaster loss claimed on Schedule A and Form 4684.

For Form 1040-NR only, edit FPC "S" if Schedule SE is attached or there is an entry on Schedule 2, line 4.

For a list of other Form Processing Codes (FPCs), see IRM 3.11.3.

A Return Processing Code (RPC) is an alpha or numeric character used to alert the computer to a special condition or computation.

Edit RPCs horizontally on page 1 of the return in the bottom-left margin.

For a complete list of Return Processing Codes (RPCs), see Exhibit 3.21.3-3 and Exhibit 3.11.3-5.

A Special Processing Code (SPC) is an alpha or numeric character used to flag a condition or trigger a computation. SPCs are used for computer processing and do not post to the Master File. SPCs supplement the Return Processing Codes.

Edit SPCs vertically in the following locations:

Edit SPC "P" on all Streamlined Filing Compliance returns. Special Processing Code "P" is unique to international processing.

For a list of additional Special Processing Codes (SPCs), see Exhibit 3.11.3-6.

Determine the received date in the following priority when it is required and there is no valid date stamp or written received date:

For current year returns due April 15: Determine the received date; then:

For current year Form 1040-NR (non-effectively connected) returns due June 17: Determine the received date; then:

For all prior year returns: Edit the determined date as the received date.

If the stamped received date is three months or more prior to the current date, search the return for an indication the received date is incorrect (such as a postmark or signature date after the received date). If the received date is determined to be incorrect, delete it and edit a new received date following instructions in IRM 3.21.3.8.1 (1).

ALWAYS review each return for the words, "Returned for Signature" or similar statement and a date present in the lower-left corner of the return. These are returns that were originally received missing a signature and were mailed back to the taxpayer. If a date and the notation "Returned for Signature" or similar statement is present, refer to the following instructions for editing the received date:

In 2024, a current year return is a return filed for tax year 2023. A current calendar-year return (2312) is considered timely filed when it is received on or before the due date:

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For current calendar-year (2312) returns due April 15th (with the exception of Program 46220, 46227, 46228, or 46910), received on or before April 15, 2024:

For current calendar-year Form 1040-NR returns that qualify for an automatic two-month extension, received on or before June 17, 2024:

By law, a timely-mailed return is a timely-filed return. This applies to both United States Postal Service (USPS) and designated Private Delivery Service (PDS) mail.

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A return is delinquent when it is filed after the due date without an approved extension.

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Edit CCC "N" on a return that qualifies the taxpayer for a special extension when the received date is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there is an indication (on the return or an attachment) of any of the following:

When the taxpayer's reasonable cause statement is not acceptable:

On a late-filed return when reasonable cause is established, take the following action:

Edit CCC "R" on a late filed return when the taxpayer has a Form 4868 or Form 6401 attached to the return and an ITIN or IRSN is present in the primary SSN field. Both ITINs and IRSNs begin with a 9.

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Treat as Streamlined Filing Compliance Procedures if any are present:

Returns postmarked on or after July 1, 2014 will follow the Streamlined Filing Compliance Procedures processing instructions as outlined at IRM 3.21.3.9.1.1.

Submissions consisting only of Form 1040-NR are not processed using Streamlined Filing Compliance Procedures. Forms 1040-NR must have been reviewed by LB&I per IRM 3.21.3.9.1.1 LB&I will indicate this by leaving an action trail in the left margin.

Streamlined packages may contain a mixture of Form 1040, Form 1040-NR, and Dual Status returns.

Unless otherwise instructed, it is important that all returns submitted by a taxpayer be kept together. Streamlined packages tagged for rebatching will require special handling. Forms 1040-NR will be rebatched into appropriate programs. All program transmittals and returns must stay together through the remainder of the pipeline process.

If Letter 4087C and/or an explanation stating that the taxpayer is responding to a 4087C is attached, or if there is an envelope addressed to MS 6126, treat as a "reply to Streamlined correspondence." Route the uncoded package to Rejects using the yellow Streamlined tag.

All returns submitted under the Streamlined Filing Compliance Procedures must have a valid Taxpayer Identification Number (TIN). If a return submitted to the Streamlined Procedures is received without a Taxpayer Identification Number (TIN), search the package for a valid TIN. If no TIN is found, route the uncoded package to Entity Control for an IRSN using yellow Streamlined tag.

Any Streamlined package that contains any return marked amended/duplicate/copy or indication of Copy to ICT submitted under this procedure should be routed uncoded to LB&I at MS 4305 AUSC using yellow Streamlined tag.

If a return in the package requires Statute Clearance, route the entire uncoded package to LB&I, STOP 4305 AUSC.

When the Attachment Guide requires routing the actual return to another department (e.g., Collections, Exam), route to LB&I MS 4305 AUSC by attaching the yellow Streamlined tag to the uncoded package, checking the "other" box, and writing the reason for routing to LB&I.

When the Attachment Guide requires research, route to LB&I MS 4305 AUSC by attaching the yellow Streamlined tag to the uncoded package, check the "TC 150 research" box if TC 150 research is required, or check the "other" box for all other research.Also, write the reason for routing to LB&I.

When attachments are received separated from returns (FBARs, certifications, correspondence, etc.), attach them to corresponding tax years. If the attachment does not correspond to a tax year, attach to the latest Streamlined tax year.

Follow local procedures for completing and routing Forms 1040-X with an Accounts Management cover sheet.

If taxpayers are married and are subject to the community property laws of a foreign country, a United States state, or a United States Territory, they generally must follow those laws to determine their income for United States tax purposes unless:

If one taxpayer is a nonresident alien, the following rules apply to community income.

Income derived from the separate property of one taxpayer (and which is not earned income, trade or business income, or partnership distributive share income) is treated as the income of that taxpayer. That taxpayer must report all of it on a separate return. Use the appropriate community property law to determine what is separate property.

All other community income is treated as provided by the applicable community property laws.

Required Caption Information Includes:

Do not change the name control when it has been edited in red by: Entity Unit, ITIN Operation, or RPS employee. Use the Entity/ITIN/RPS editing to perfect the:

Search the return and attachments for any missing caption information and perfect the caption if all missing information is found. For TY18, edit international address information from Schedule 6 to the caption if not already present when a complete address cannot be found elsewhere on the return.

For additional instructions, see IRM 3.11.3.9.1 and 3.11.3.9.2. In addition to these instructions, form specific instructions must be followed for Form 1040-NR and Form 1040-NR-EZ. See IRM 3.21.3.84.3 through IRM 3.21.3.84.5.

For complete instructions see IRM 3.11.3.9.2.1.

Each return processed must have a legible last name. Research following local procedures when the name is illegible and cannot be perfected.

There are two lines available for taxpayer identification:

There are two types of international mailing addresses:

For domestic addresses, refer to IRM 3.11.3.

APO/FPO/DPO addresses are military mail addresses. APO/FPO/DPO addresses are considered domestic addresses.

APO, FPO or DPO serves as the city name in the mailing address and AA, AE or AP serves as the state code.

Military mail is first mailed to a central processing center in a U.S. city and then transferred to the military mail system. If the taxpayer provides the U.S. city name, circle the city, and edit the appropriate state code using the table below:

If the taxpayer provides the name of a foreign city or country, circle the foreign city or country name, and edit the appropriate state code using the table below:

For additional instructions, see IRM 3.11.3.

The name of the country in a foreign address must be edited using "/Country/$."

If a domestic and foreign address are both present, circle out the foreign address.

When an address is short (no city, state, province, or postal code), such as those from Hong Kong, the use of an AIL is not needed - Do Not Underline the AIL, but edit /Country/$. See Figure 3.21.3-4.

If the country is missing and it can be readily determined, edit the country. See Exhibit 3.21.3-7.

The country name in a foreign address must be spelled out. See examples below and Figure 3.21.3-8:

Figure 3.21.3-8

This figure represents the top portion of Form 1040 (page 1) with the entity section completed:The filing status is single.The name is Abra Al Awir.The TIN is 000-00-7506.The street address is 96 Khawr Ajman (which is underlined in red.)The city is Dubai.The country name was entered as UAE. According to the IRM the country name must be spelled out, so UAE is circled in red and United Arab Emirates is edited in red on the foreign country name line of the entity. The country is shown with a slash edited before and after, along with a dollar sign.

Please click here for the text description of the image.

Hong Kong and China are considered separate countries for tax purposes. If the taxpayer puts "Hong Kong China" as the country in the caption area, circle out China.

Macau (or Macao) and China are considered separate countries for tax purposes. If the taxpayer puts "Macau (or Macao) China" as the country in the caption area, circle out China.

If the country name contains, "Republic of," or Kingdom of, edit to leave the country name.

If any of the countries that are part of the United Kingdom (Great Britain, England, Northern Ireland, Scotland, and Wales) are present in the caption, circle and edit the country as "/United Kingdom/$."

Accept Palestine, Palestinian Territories, or similar as the country name when no other country is present in the caption area.

For complete instructions see IRM 3.11.3.12.2 through IRM 3.11.3.12.2.5.

For complete instructions, see IRM 3.11.3.13.1.

For complete instructions, see IRM 3.11.3.13.2.

Edit amounts on lines 1a through 23 in dollars only.

Edit amounts on lines 24 through 33 in dollars and cents.