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Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns

Section 18 - Field Descriptions

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

Section 18 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 18 showing the Field designator and title:

No.

Field

Field Title

18A01

Amount of Claim 37

18C01

CRN 37

18A02

Amount of Claim 38

18C02

CRN 38

18A03

Amount of Claim 39

18C03

CRN 39

18A04

Amount of Claim 40

18C04

CRN 40

18A05

Amount of Claim 41

18C05

CRN 41

18A06

Amount of Claim 42

18C06

CRN 42

18A07

Amount of Claim 43

18C07

CRN 43

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.

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