Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 10 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 10 Fields are located in Form 990 or Form 990-EZ.
All of the Fields in Section 10 are dollars only and are positive or negative.
Listed below are the Fields contained in Section 10 showing the Field designator, title, location on the return, and maximum length:
No.
Field
Field Title
Line No. Form 990
Line No. Form 990-EZ
Max Length
1093A
Program Service Revenue(A)(D)
93a(D)
N/A
11
10A93
Program Service Revenue(A)(E)
93a(E)
N/A
11
1093B
Program Service Revenue(B)(D)
93b(D)
N/A
11
10B93
Program Service Revenue(B)(E)
93b(E)
N/A
11
1093C
Program Service Revenue(C)(D)
93c(D)
N/A
11
10C93
Program Service Revenue(C)(E)
93c(E)
N/A
11
1093D
Program Service Revenue(D)(D)
93d(D)
N/A
11
10D93
Program Service Revenue(D)(E)
93d(E)
N/A
11
1093E
Program Service Revenue(E)(D)
93e(D)
N/A
11
10E93
Program Service Revenue(E)(E)
93e(E)
N/A
11
1093F
Program Service Revenue(F)(D)
93f(D)
N/A
11
10F93
Program Service Revenue(F)(E)
93f(E)
N/A
11
1093G
Program Service Revenue(G)(D)
93g(D)
N/A
11
10G93
Program Service Revenue(G)(E)
93g(E)
N/A
11
1094D
Membership Dues and Assessments
94(D)
N/A
11
1094E
Membership Dues and Assessments
94(E)
N/A
11
1095D
Interest on Savings and Temporary Cash Investments
95(D)
N/A
11
1095E
Interest on Savings and Temporary Cash Investments
95(E)
N/A
11
1096D
Dividends on Interest from Securities
96(D)
N/A
11
1096E
Dividends on Interest from Securities
96(E)
N/A
11
1097D
Net Rental Income or Loss from Real Estate - Debt
97a(D)
N/A
11
1097E
Net Rental Income or Loss from Real Estate - Debt
97a(E)
N/A
11
10D97
Net Rental Income or Loss from Real Estate - Non Debt
97b(D)
N/A
11
10E97
Net Rental Income or Loss from Real Estate - Non Debt
97b(E)
N/A
11
1098D
Net Rental Income or Loss from Personal Property
98(D)
N/A
11
1098E
Net Rental Income or Loss from Personal Property
98(E)
N/A
11
1099D
Other Investment Income
99(D)
N/A
11
1099E
Other Investment Income
99(E)
N/A
11
1000D
Gain or Loss from Sale of Assets Other Than Inventory
100(D)
N/A
11
1000E
Gain or Loss from Sale of Assets Other Than Inventory
100(E)
N/A
11
1001D
Net Income or Loss from Special Events
101(D)
N/A
11
1001E
Net Income or Loss from Special Events
101(E)
N/A
11
1002D
Gross Profit or Loss from Sales of Inventory
102(D)
N/A
11
1002E
Gross Profit or Loss from Sales of Inventory
102(E)
N/A
11
Invalid Conditions:
These Fields are invalid if they are not all numeric or blank.
Correction Procedures:
Correct any coding or transcription errors.
If a Field that is invalid for a Form 990-EZ displays, delete the Field.
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