R0000-197-01: Address line 2 must be left empty

What this rejection means

E-filed returns have room for two street address lines, but the IRS only accepts the first one for the filer's address. Your return had something on line 2, so it was rejected.

IRS business rule R0000-197-01: 'AddressLine2Txt' in the Filer group of the Return Header must not have a value.

IRS Publication 4164 says it directly: e-filed business returns that contain anything on street address line 2 are rejected under this rule.

Why it happens

• A suite, unit, room or floor number was typed on line 2. This is natural on many forms, but not here.
• An in-care-of name or a department name was put on line 2.
• A P.O. box was added on line 2 under a street address.
• The address was copied from another system that stores two address lines.

How to fix it

1. Move everything onto line 1. The Form 990-EZ instructions say to put the suite, room or other unit number after the street address. If the post office does not deliver to your street address and you have a P.O. box, enter the box number instead of the street address.
2. Keep line 1 to 35 characters. Publication 4164 sets that limit and says to abbreviate long addresses. Its rules include:
   • use standard abbreviations such as ST, AVE, DR and BLVD, unless the word is part of a proper name;
   • do not use "No." or "#" before a number, for example 123 THIRD ST 5;
   • replace a period with a space, and never use two spaces in a row.
3. Use the in-care-of field for a third party's name. Publication 4164 says not to put an in-care-of name in the street address field. E-filed returns have a separate field for it.
4. Leave line 2 empty and send the return again.

Getting the address right matters beyond this rejection. Publication 4164 says that if the address on a return differs from the address the IRS has on file, the new address becomes the official address of record.

If your e-file software does not let you leave line 2 blank, contact your e-file provider.

When to contact the IRS

You do not need to for this rejection. If your address changes after you file, the IRS says you can report it on your next annual return or with Form 8822-B.

Related codes

• R0000-007-02: the ZIP code must be valid for the state entered.
• R0000-046-01: the fourth and fifth digits of a US ZIP code cannot both be zero, except for a few listed ZIP codes.
• R0000-023-01: if the city is APO or FPO, the state must be AA, AE or AP.
• R0000-034-01: if the state is AA, AE or AP, the city must be APO or FPO.