Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 06 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
All Fields are dollars and cents. All Fields are positive only except Field 06B/R which may be positive or negative.
Listed below are the Fields contained in Section 06 showing the Field designator, title, location on the return, and maximum length:
No.
Field
Field Title
Location
Max Length
0620>
Gross Income Tax (Generated)
Computer-generated
13
0621A
Foreign tax credit
Line 21a
13
0621B
Other credits
Line 21b
13
0621C
General business credit
Line 21c
13
0621D
Total tax credits
Line 21d
13
0622
Total Tax
Line 22
13
0622Q
Total Overpayment and Estimated Tax Credits
Line 22 dotted line
13
Total Gross Tax Underprint
Computer-generated Underprint
13
0623A
Tax deposited with Form 7004
Line 23a
11
0623B
Credit from tax paid on undistributed capital gains
Line 23b
11
0623C
Credit for Federal Tax on Fuels
Line 23c
15
0623D
Elective Payment Election Amount
Line 23d
15
06EPV
EPE-Verified-AMT
Line 23e
15
06B/R
Balance Due/Overpayment
Line 24/25
12
Balance Due/Overpayment underprint
Computer-generated Underprint
12
Statutory Credited Underprint
Computer-generated Underprint
13
06MCT
Manually Corrected Tax
ERS input only
13
06RC>
Refundable Credits (Generated)
Line 23d
13
Invalid Conditions:
These Fields are invalid if they are not all numeric or blank.
Correction Procedures:
Correct any coding or transcription errors.
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