Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 13 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 13 contains data from Form 8995, Qualified Business Income Deduction Simplified Computation, and Form 8995-A, Qualified Business Income Deduction, Part IV
All Fields are dollars only. All Fields are positive or negative.
Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length.
No.
Field
Title
Location
Max Length
1327
Qualified Business income
Line 5 (8995) or Line 27 (8995-A)
15
1331
REIT/PTP Component
Line 9 (8995) or Line 31(8995-A)
15
1334
Net Capital Gains
Line 12 (8995) or Line 34 (8995-A)
15
1338
Domestic Production Activities Section 199A(g)
Line 38 (8995-A)
15
Invalid Conditions:
Any Section 13 Field is invalid if not all numeric or blank.
Correction Procedures:
Correct any coding or transcription errors.
Fields are numeric only.
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