Section 12. Exempt Organization Returns›3.12.12 Exempt Organization Returns
Section 31 - Field Descriptions
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Section 31 Fields are located in Form 8936, Schedule A.
All Fields are numeric and positive.
Fields are valid if numeric, "blank" or "0" (zero).
No.
Field
Field Title
Location
Max Length
311VI
Vehicle Identification Number (VIN)
First Schedule A, Part I, Line 2
17
311DT
Placed in service date
First Schedule A, Part I, Line 3
8
31109
Tentative credit amount
First Schedule A, Part II, Line 9
15
31111
Credit amount for business use of new clean vehicle
Part II, Line 11
15
31117
Smaller of Line 15 or Line 16
First Schedule A, Part IV, Line 17
15
31126
Smaller of Line 24 or Line 25
First Schedule A, Part V, Line 26
15
312VI
Vehicle Identification Number (VIN)
Second Schedule A, Part I, Line 2
17
312DT
Placed in service date
Second Schedule A, Part I, Line 3
8
31209
Tentative credit amount
Second Schedule A, Part I, Line 9
15
31211
Credit amount for business use of new clean vehicle
Part II, Line 11
15
31217
Smaller of Line 15 or Line 16
Second Schedule A, Part IV, Line 17
15
31226
Smaller of Line 24 or Line 25
Second Schedule A, Part V, Line 26
15
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