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Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns

Section 16 - Field Descriptions

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

Section 16 Fields are located in Form 990-T.

These Fields are positive only, dollars and cents.

Listed below are the Fields contained in Section 16 showing the Field designator and title:

No.

Field

Title

16A01

Amount of Claim 13

16C01

CRN 13

16A02

Amount of Claim 14

16C02

CRN 14

16A03

Amount of Claim 15

16C03

CRN 15

16A04

Amount of Claim 16

16C04

CRN 16

16A05

Amount of Claim 17

16C05

CRN 17

16A06

Amount of Claim 18

16C06

CRN 18

16A07

Amount of Claim 19

16C07

CRN 19

16A08

Amount of Claim 20

16C08

CRN 20

16A09

Amount of Claim 21

16C09

CRN 21

16A10

Amount of Claim 22

16C10

CRN 22

16A11

Amount of Claim 23

16C11

CRN 23

16A12

Amount of Claim 24

16C12

CRN 24

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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