Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 05 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 05 Fields are located in Form 1120-POL.
All Fields are dollars only except Field 0516 and are located in the Deductions portion of the return
All Fields may be positive or negative except Field 0518 which is positive only.
Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length:
No.
Field
Field Title
Location
Max Length
0509
Salaries and Wages
Line 9
10
0510
Repairs and Maintenance
Line 10
10
0511
Rents
Line 11
10
0512
Taxes and Licenses
Line 12
10
0513
Interest
Line 13
10
0514
Depreciation (Form 4562)
Line 14
10
0515
Other
Line 15
10
0516
Total Deductions
Line 16
15
Total Deductions Underprint
Computer-generated
15
0518
Specific Deduction
Line 18
3
0519>
Taxable Income (Generated)
Line 19
15
Invalid Conditions:
These Fields are invalid if they are not all numeric or blank.
Correction Procedures:
Correct any coding or transcription errors.
Field 0518, Specific Deduction, is invalid if it is not $100 or "0" (zero).
If the taxpayer has entered an amount not equal to $100, change the amount to $100.
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