Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 08 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 08 Fields are located in Form 1041, Schedule I.
All Fields are dollars only. All Fields are positive or negative except Field 0854> which is positive only.
Listed below are the Fields contained in Section 08 showing the Field Designator, title, location on Form 1041, Schedule I, and maximum length:
No.
Field
Title
Location
Max Length
0824
Net Operating Loss Deduction AMT
Line 22
11
0825
Adjusted Alternative Minimum Taxable Income
Line 23
11
0851>
Alternative Minimum Taxable Income Computer
Line 51 generated
11
0854>
Tentative Minimum Tax AMT Computer
Line 54 generated
11
08ATV
Total Alt. Min, Tax Verified (ERS input only)
ERS input only
11
Invalid Conditions:
Any Field in Section 08 is invalid if not all numeric or blank.
Correction Procedures:
Refer to the return to correct any coding or transcription errors.
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