Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 23 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 23 Fields are located in Form 3800, General Business Credit, Part III.
All Fields are numeric and positive.
Fields are valid if numeric, "blank" or "0" (zero).
These fields are located on the Form 3800.
No.
Field
Field Title
Location
Max Length
231BB
Form 7207
Line 1b, Col. (b)
12
231BF
Form 7207 Credit Transfer Election Amount
Line 1b, Col. (f)
15
231BG
Form 7207 Credit Allowed After Passive Activity Limit
Line 1b, Col. (g)
15
231BH
Form 7207 Gross Elective Payment Election Amount
Line 1b, Col. (h)
15
231BJ
Form 7207 Net Elective Payment Election Amount Line
Line 1b, Col. (j)
15
231DB
Form 3468, Investment Credit, Registration Number
Line 1d, Col. (b)
12
231DF
Form 3468 Credit Transfer Election Amount
Line 1d, Col. (f)
15
231DG
Form 3468 Credit Allowed After Passive Activity Limit
Line 1d, Col. (g)
15
231DH
Form 3468 Gross Elective Payment Election
Line 1d, Col. (h)
15
231DJ
Form 3468 Net Elective Payment Election Credit Amount
Line 1d, Col. (j)
15
231FB
Form 8835, Part II Registration Number
Line 1f, Col. (b)
12
231FF
Form 8835 Credit Transfer Election Amount
Line 1f, Col. (f)
15
231FG
Form 8835 Credit Allowed After Passive Activity Limit
Line 1f, Col. (g)
15
231GB
Form 7210, Clean Hydrogen Production Credit, Registration Number
Line 1g, Col. (b)
12
231GF
Form 7210 Credit Transfer Election Amount
Line 1g, Col. (f)
15
231GG
Form 7210 Credit Allowed After Passive Activity Limit
Line 1g, Col. (g)
15
231GH
Form 7210 Gross Elective Payment Election
Line 1g, Col. (h)
15
231GJ
Form 7210 Net Elective Payment Election Credit Amount
Line 1g, Col. (j)
15
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