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Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns

Section 17 - Field Descriptions

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

Section 17 contains information from Form 4136, Credit for Federal Tax Paid on Fuels.

These Fields are positive only, dollars and cents.

Listed below are the Fields contained in Section 17 showing the Field designator and title:

No.

Field

Field Title

17A01

Amount of Claim 25

17C01

CRN 25

17A02

Amount of Claim 26

17C02

CRN 26

17A03

Amount of Claim 27

17C03

CRN 27

17A04

Amount of Claim 28

17C04

CRN 28

17A05

Amount of Claim 29

17C05

CRN 29

17A06

Amount of Claim 30

17C06

CRN 30

17A07

Amount of Claim 31

17C07

CRN 31

17A08

Amount of Claim 32

17C08

CRN 32

17A09

Amount of Claim 33

17C09

CRN 33

17A10

Amount of Claim 34

17C10

CRN 34

17A11

Amount of Claim 35

17C11

CRN 35

17A12

Amount of Claim 36

17C12

CRN 36

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.

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.

Get a plain-English answer with a citation back to this text.

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