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Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns

Section 20 - Field Descriptions

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

The Fields in Section 20 are located on Form 965-B, Part I

Listed below are the Fields contained in Section 20 showing the Field Designator, Title, Location on the return and Field Length.

No.

Field

Field Title

Location

Max Length

2011

Net Form 965-B Tax Liability

Part I column (d) line 1.

15

20IND

Form 965-B Part I Indicator

Part I additional information

1

Invalid Conditions:

Field 2011 must be numeric or blank and Dollars Only, and (+) Positive only.

Field 20IND must be either "1" for additional information with the return or blank if none.

Correction Procedures:

Correct any coding or transcription errors.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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