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
Listed below are the Fields contained in Section 23 showing the Field Designators, title, location on Form 3800, and maximum length:
No.
Field
Title
Location
Max Length
231BB
Form 7207 Registration Number
Part III, Line 1b, Column b
12
231BF
Form 7207 Credit Transfer Election Amount
Part III, Line 1b, Column f.
15
231BG
Form 7207 Credit amount
Part III, Line 1b, Column g
15
231BH
Form 7207 Gross Elective Payment Election Amount
Part III, Line 1b, Column h.
15
231BJ
Form 7207 Net Elective Payment Amount
Part III, Line 1b, Column j.
15
231DB
Form 3468 Registration Number
Part III, Line 1d, Column b.
12
231DF
Form 3468 Credit Transfer Election Amount
Part III, Line 1d, Column f.
15
231DG
Form 3468 Credit amount
Part III, Line 1d, Column g.
15
231DH
Form 3468 Gross Elective Payment Election
Part III, Line 1d, Column h.
15
231DJ
Form 3468 Net Elective Payment Amount
Part III, Line 1d, column j.
15
231FB
Form 8835, Registration number
Part III, Line 1f, Column b.
12
231FF
Form 8835 Credit Transfer Election Amount
Enter the amount from Part III, Line 1f, Column f.
15
231FG
Form 8835, Credit Amount
Part III, Line 1f, Column g.
15
231GB
Form 7210 Registration Number
Part III, Line 1g, Column b.
12
231GF
Form 7210 Credit Transfer Election Amount
Part III, Line 1g, Column f.
15
231GG
Form 7210 Credit Amount
Part III, Line 1g, Column g.
15
231GH
Form 7210 Gross Elective Payment Election
Part III, Line 1g, Column h.
15
231GJ
Form 7210 Net Elective Payment mount
Part III, Line 1g, column j.
15
Invalid Conditions:
The credit will be figured on Form 3800 and taken on Form 990-T.
Correction Procedures:
Refer to the attached Form 3800 and Form 990-T to correct any coding or transcription errors.
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