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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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