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 Fields are located in Form 990-T.
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
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
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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