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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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