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
These Fields are located on Form 8978.
All Fields are numeric and positive.
Fields are valid if numeric, "blank" or "0" (zero).
No.
Field
Title
Location
Max Length
19Q1
Source of review year adjustment
CKBX BBA Audit/AAR Filing
1
1914
Total Additional 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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