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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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