Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 24 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 24 Fields are located in Form 3800, Part III.
All Fields are numeric and positive.
Fields are valid if numeric, "blank" or "0" (zero).
No.
Field
Field Title
Location
Max Length
241OB
Form 3468, Part IV Registration Number
Line 1o, Col. (b)
12
241OF
FILLER-SECT24-G
Line 1o, Col. (f)
241OG
Form 3468, Part IV, Credit Allowed After Passive Activity Limit
Line 1o, Col. (g)
15
241OH
Form 3468, PT IV Gross Elective Payment Election
Line 1o, Col. (h)
15
241OJ
Form 3468, Part IV Net Elective Payment Election Credit Amount
Line 1o, Col. (j)
15
241QB
Form 7218, Elective payment registration number
Line 1q, Col. (b)
12
241QF
Form 7218 Credit Transfer Election Amount
Line 1q, Col. (f)
15
241QG
Form 3468 Credit Allowed After Passive Activity Limit
Line 1q, Col. (g)
15
241QH
Form 3468 Gross Elective Payment Election
Line 1q, Col. (h)
15
241QJ
Form 3468 Net Elective Payment Election Credit Amount
Line 1q, Col. (j)
15
241SB
Form 8911, Registration Number
Line 1s, Col. (b)
12
241SF
Form 8911 Credit Transfer Election Amount
Line 1s, Col. (f)
15
241SG
Form 8911 Credit Allowed After Passive Activity Limit
Line 1s, Col. (g)
15
241SH
Form 8911 Gross Elective Payment Election
Line 1s, Col. (h)
15
241SJ
Form 8911 Net Elective Payment Election Credit Amount
Line 1s, Col. (j)
15
241UB
Form 7213, Nuclear Power Production Credit, Part II Registration Number
Line 1u, Col. (b)
12
241UF
Form 7213 Credit Transfer Election Amount
Line 1u, Col. (f)
15
241UG
Form 7213 Credit Allowed After Passive Activity Limit
Line 1u, Col (g)
15
241UH
Form 7213 Gross Elective Payment Election
Line 1u, Col. (h)
15
241UJ
Form 7213 Net Elective Payment Election Credit Amount
Line 1u, Col. (j)
15
241VB
Form 3468, Part V Registration Number
Line 1v, Col. (b)
12
241VF
Form 3468, Part V Credit Transfer Election Amount
Line 1v, Col. (f)
15
241VG
Form 3468, Part V Credit Allowed After Passive Activity Limit
Line 1v, Col. (g)
15
241VH
Form 3468, Part V Gross Elective Payment Election
Line 1v, Col. (h)
15
241VJ
Form 3468, Part V Net Elective Payment Election Credit Amount
Line 1v, Col. (j)
15
241XB
Form 8933, Carbon Oxide Sequestration Credit, Registration Number
Line 1x, Col. (b)
12
241XF
Form 8933 Credit Transfer Election Amount
Line 1x, Col. (f)
15
241XG
Form 8933 Credit Allowed After Passive Activity Limit
Line 1x, Col. (g)
15
241XH
Form 8933 Gross Elective Payment Election
Line 1x Col. (h)
15
241XJ
Form 8933 Net Elective Payment Election Credit Amount
Line 1x Col. (j)
15
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