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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:

Correct any coding or transcription errors.

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