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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

Listed below are the Fields contained in Section 25 showing the Field Designators, title, location on Form 3800, and maximum length:

No.

Field

Field Title

Location

Max Length

25AAB

Form 990-T- PT-V Registration number

Part III, Line 1aa, Column b.

12

25AAG

Form 8936 - PT-V Credit Amount

Part III, Line 1aa, Column g.

15

25AAH

Form 8936 - PT-V Gross Elective Payment Election

Part III, Line 1aa Column h.

15

25AAJ

Form 8936- PT-V Net Elective Payment Amount

Part III, Line 1aa, Column j.

15

25GGB

Form 7211, Registration Number

Part III, Line 1gg, Column b.

12

25GGF

Form 7211, Credit Transfer Election Amount

Part III, Line 1gg, Column f.

15

25GGG

Form 7211, Credit Amount

Part III, Line 1gg Column g.

15

25GGH

Form 7211, Gross Elective Payment Election Amount

Part III, Line 1gg Column h.

15

25GGJ

Form 7211, Net Elective Payment Amount

Part III, Line 1gg, Column j.

15

254AB

Form 3468 - PT-6 Registration number

Part III, Line 4a, Column b

12

254AF

Form 3468 - PT-6 Credit Transfer Election amount

Part III, Line 4a, Column f.

15

254AG

Form 3468 - PT-6 Credit Amount

Part III, Line 4a, Column g.

15

254AH

Form 3468 - PT-6 Gross Elective Payment Election

Part III, Line 4a, Column h.

15

254AJ

Form 3468 - PT-6 Net Elective Payment Amount

Part III, Line 4a, Column j.

15

254EB

Form 8835 - PT-2 Registration number

Part III, Line 4e, Column b

12

254EF

Form 8835 - PT-2 Credit Transfer Election amount

Part III, Line 4e, Column f.

15

254EG

Form 8835 - PT-2 Credit Amount

Part III, Line 4e, Column g.

15

254EH

Form 8835 - PT-2 Gross Elective Payment Election

Part III, Line 4e, Column h.

15

254EJ

Form 8835 - PT-2 Net Elective Payment Amount

Part III, Line 4e, Column j.

15

25IND

DATA-PRESENT-SECT-5-IND

Part III (edited bottom right margin of Page 4

1

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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