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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