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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. 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 18.

Listed below are the Fields contained in Section 15 showing the Field designator and title:

No.

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 07BR (Balance Due/Overpayment)

Correspond if Form 4136 is not attached.

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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