Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 15 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 15 contains information from Form 4136, Credit for Federal Tax Paid on Fuels.
These Fields are positive and dollars only.
Form 4136 is transcribed using the credit amount (amount of claim) and corresponding Credit Reference Number (CRN) until all amounts and CRNs are entered. The first 12 credit amounts and CRNs will display in Section 15.
Listed below are the Fields contained in Section 15 showing the Field designator and title:
No.
Field
Field Title
15TG>
Total Gas Tax Credit (Generated)
15A01
Amount of Claim 1
15C01
CRN 1
15A02
Amount of Claim 2
15C02
CRN 2
15A03
Amount of Claim 3
15C03
CRN 3
15A04
Amount of Claim 4
15C04
CRN 4
15A05
Amount of Claim 5
15C05
CRN 5
15A06
Amount of Claim 6
15C06
CRN 6
15A07
Amount of Claim 7
15C07
CRN 7
15A08
Amount of Claim 8
15C08
CRN 8
15A09
Amount of Claim 9
15C09
CRN 9
15A10
Amount of Claim 10
15C10
CRN 10
15A11
Amount of Claim 11
15C11
CRN 11
15A12
Amount of Claim 12
15C12
CRN 12
Invalid Conditions:
These Fields are invalid if they are not all numeric or blank.
Correction Procedures:
Correct any coding or transcription errors.
This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment).
Correspond if Form 4136 is NOT attached or
If no reply, delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.
For more information on TPNC Literals see TPNC 90 Literals
No.
Code
Explanation
90
Used when a return contains an error and none of the codes above apply.
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