Section 04 - Field Descriptions

Section 04 Fields are located in Form 990-T.

All money Fields for Section 04 are dollars only and 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

Title

Location

Max Length

04CGC (201811 & prior year)

Controlled Group Code

Page 1, Line 8

1

04MIC

Missing Schedule Code

Edit Sheet, Line 8

4

04L1

Corporation Income Tax Payer

Part II, Line 1

13

Corporation Income Underprint

Computer-generated

13

04L2

Trust Income Tax Taxpayer

Part II, Line 2

13

Trust Income Tax Underprint

Computer-generated

13

04GVT

Gross Verified Tax (ERS Input Only)

Gross Verified Tax

13

04L3

Proxy Tax

Part II, Line 3

11

04L4A

Form 4255 - Recapture Tax Amount

Part II, Line 4a

13

04L4B

Other Tax Amount

Part II, Line 4b

13

04L5

Alternative Minimum Tax

Part II, Line 5

13

Alternative Minimum Tax Underprint

Computer-generated

13

04L6

Noncompliant Hospital Facility Income

Part II, Line 6

13

04L7

Total Tax Before Credits

Part II, Line 7

13

Total Tax Before Credits Underprint

Computer-generated

13

Invalid Conditions:

Any Field in Section 04 is invalid if not all numeric, blank or positive.

Correction Procedures:

Refer to the return to correct any coding or transcription errors.

Field 04L1 is valid for Tax Periods 201601 and subsequent. This tax is valid for 501(c) corporation and trusts.