Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 25 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 25 Fields are located in Form 3800, Part III.
All Fields are numeric and positive.
No.
Field
Field Title
Location
Max Length
25AAB
Form 8936, Clean Vehicle Credit, Part V Registration Number
Line 1aa, Col. (b).
12
25AAG
Form 8936, Part V Credit Allowed After Passive Activity Limit
Line 1aa, Col. (g)
15
25AAH
Form 8936, Part V Gross Elective Payment Election
Line 1aa, Col. (h)
15
25AAJ
Form 8936, Part V Net Elective Payment Election Credit Amount
Line 1aa, Col (j)
15
25GGB
Form 7211, Clean Electricity Production Credit, Registration Number
Line 1gg, Col. (b).
12
25GGF
Form 7211, Credit Transfer Election Amount
Line 1gg, Col. (f)
15
25GGG
Form 7211, Credit Allowed After Passive Activity Limit
Line 1gg, Col. (g).
15
25GGH
Form 7211, Gross Elective Payment Election
Line 1gg, Col. (h).
15
25GGJ
Form 7211, Gross Elective Payment Election
Line 1gg, Col. (j)
15
254AB
Form 3468, Part VI Registration Number
Line 4a, Col. (b)
12
254AF
Form 3468, Part VI Credit Transfer Election Amount
Line 4a, Col. (f)
15
254AG
Form 3468, Part VI Credit Allowed After Passive Activity Limit
Line 4a, Col. (g)
15
254AH
Form 3468, PT VI Gross Elective Payment Election
Line 4a, Col. (h)
15
254AJ
Form 3468, PT VI Net Elective Payment Election Credit Amount
Line 4a, Col. (j)
15
254EB
Form 8835, Renewable Electricity Production Credit, Part II Registration Number
Line 4e, Col. (b)
12
254EF
Form 8835, Part II Credit Transfer Election Amount
Line 4e, Col. (f)
15
254EG
Form 8835, Part II Credit Allowed After Passive Activity Limit
Line 4e, Col. (g)
15
254EH
Form 8835, PT II Gross Elective Payment Election
Line 4e, Col. (h)
15
254EJ
Form 8835, PT II Net Elective Payment Election Credit Amount
Part III, Line 4e, Col. (j)
15
25IND
DATA-PRESENT-SECT-5-IND
Form 3800,(edited bottom right margin of Page 4).
1
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