Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 04 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 04 Fields are located in Form 1120-POL.
All Fields are dollars only except Field 0408 and are located in the Income portion of the return.
All Fields may be positive or negative except Field 0405 which is positive only.
Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length:
No.
Field
Field Title
Location
Max Length
0401
Dividends Income
Line 1
10
0402
Taxable Interest Income
Line 2
10
0403
Gross Rents Income
Line 3
10
0404
Gross Royalties Income
Line 4
10
0405
Net Capital Gains (Schedule D) Income
Line 5
10
0406
Net Gains/Losses (Form 4797) Income
Line 6
10
0407
Other Income
Line 7
15
0408
Total Income
Line 8
15
Total Income Computer
Computer-generated
15
Invalid Conditions:
These Fields are invalid if they are not all numeric or blank.
Correction Procedures:
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