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Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns

Section 11 - Field Descriptions

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Section 11 contains data from Schedule D (Form 1041), Capital Gains and Losses.

All Fields are dollars only. All Fields are positive or negative except Field 11A which is negative only.

Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length. All Fields are dollars only and 13 positions.

No.

Field

Line

Location

Max Length

1117

Line 7(2) AMT

Schedule D, Part III, Line 17, Col. (2)

13

1118A

Line 8a(2) AMT

Schedule D, Part III, Line 18a, Col. (2)

13

1118B

Line 8b(2) AMT

Schedule D, Part III, Line 18b, Col. (2)

13

1118C

Line 8c(2) AMT

Schedule D, Part III, Line 18c, Col. (2)

13

1119

Line 19(2) AMT

Schedule D, Part III, Line 19, Col. (2)

13

1123

Qualified Dividends AMT

Schedule D, Part V, Line 23

13

1145

Line 45 AMT

Schedule D, Part V, Line 45

13

Line 45 Underprint

Computer-generated Underprint

13

11D4E

Form 4952, Investment Interest Expense Deduction

Line 4e

13

11D4G

Form 4952

Line 4g

13

11A

ERS input only

2003 Schedule D, column (2), Line 14b(2)

13

11B

ERS input only

2003 Schedule D, column (2), Line 15b

13

11C

ERS input only

2003 Schedule D, column (2), Line 15c

13

11D

ERS input only

2003 Schedule D, column (2), Line 16b

13

Invalid Conditions:

Any Section 11 Field is invalid if not all numeric or blank.

Correction Procedures:

Correct any coding or transcription errors.

On 201012 and prior forms move lines 13 to 17, 14a to 18a, 14b to 18b, 14c to 18c, 15 to 19, 19 to 23 and 34 to 45.

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