Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 19 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 19 Fields are located in Form 8978, Partner’s Additional Reporting Year Tax, Parts I-III.
All Fields are numeric and positive.
Fields are valid if numeric, "blank" or "0" (zero).
These Fields are located on Form 8978.
No.
Field
Field Title
Location
Max Length
1914
Total increase/decrease to reporting year tax
Part I, Line 14
15
1916
Total Penalties
Part II, Line 16
15
1918
Total Interest
Part III, Line 18
15
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