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 contains data from Form 8949, Sales and Other Dispositions of Capital Assets.
All Fields are dollars only. All Fields are positive.
Listed below are the Fields contained in Section 10 showing the Field Designator, title, location on the Form 8949, and maximum length:
No.
Field
Title
Location
Max Length
1003
Alternative TI Before Adjustments AMT
Form 4626, Line 3
1
1004E
Adjusted Current Earnings AMT
Form 4626, Line 4e
11
1006
AMTI Before NOLD AMT Computer
Alternative Tax Nol Deductible
11
1012
Tentative Minimum Tax
Form 4626, Line 12
11
10MTV
Tentative Minimum Tax Verified
Computer-generated
11
10ZCB
Dispose of Any Investments
Form 8949, Dispose of Any Investments Checkbox
1
10Z1A
Description of Property
Form 8949, Part I Line 1 column (a).
9
10Z1B
Date Acquired
Form 8949, Part I Line 1 column (b)
8
10Z1G
Amount of Adjustment
Form 8949, Part I Line 1 column (g).
15
10Z1I
Part I Form 8949 Indicator
Additional Data in Part I
1
10Y1A
Description of Property
Form 8949, Part I Line 1 column (a).
9
10Y1B
Date Sold or Disposed of
Form 8949, Part I Line 1 column (b).
8
10Y1G
Recaptured or Deferral Amount
Form 8949, Part I Line 1 column (g).
15
10Y1I
Part I Form 8949, Indicator
Additional Data in Part I
1
10Z2A
EIN
Form 8949, Part II Line 1 column (a).
9
10Z2B
Date Acquired
Form 8949, Part II, Line, Column (b).
8
10Z2G
Amount of Adjustment
Form 8949, Part II Line 1 column (g).
15
10Z2I
Part II Form 8949, Indicator
Additional Data in Part II
1
10Y2A
EIN
Form 8949, Part II Line 1 column (a).
9
10Y2B
Date Sold or Disposed of
Form 8949, Part II Line 1 column (b).
8
10Y2G
Recaptured or Deferral Amount
Form 8949, Part II Line 1 column (g).
15
10Y2I
Part II Form 8949, Indicator
Additional Data in Part II
1
Invalid Conditions:
Any Section 10 Field is invalid if not all numeric or blank.
Correction Procedures:
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