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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