Section 35 - Field Descriptions

Listed below are the Fields contained in Section 35 showing the Field Designators, title, location on return, and maximum length:

No.

Field

Field Title

Location

Max Length

351AS

Form 7207, Recapture Net Elective Payment Amount

Part 1, Line 1a, Column s.

15

351AT

Form 7207, Excess Payment Amount

Part 1, Line 1a, Column t.

15

351BS

Form 3468, Part III Recapture Net Elective Payment Amount

Part 1, Line 1b, Column s.

15

351BT

Form 3468, Part III Excess Payment Amount

Part 1, Line 1b, Column t.

15

351CS

Form 7210, Recapture Net Elective Payment Amount

Part 1, Line 1c, Column s.

15

351CT

Form 7210, Excessive Payment Amount

Part 1, Line 1c, Column t.

15

351DS

Form 3468, Part IV Recapture Net Elective Payment Amount

Part 1, Line 1d, Column s.

15

351DT

Form 3468, Part IV Excess Payment Amount

Part 1, Line 1d, Column t.

15

351ES

Form 7218, Recapture Net Elective Payment Amount

Part 1, Line 1e, Column s.

15

351ET

Form 7218, Excess Payment Amount

Part 1, Line 1e, Column t.

15

351FS

Form 7213, Recapture Net Elective Payment Amount

Part 1, Line 1f, Column s.

15

351FT

Form 7213, Excessive Payment Amount

Part 1, Line 1f, Column t.

15

351GS

Form 3468, Part V Recapture Net EPE Amount

Part 1, Line 1g, Column s.

15

351GT

Form 3468, Part V Excessive Payment Amount

Part 1, Line 1g, Column t.

15

351HS

Form 8936, Part V Recapture Net EPE Amount

Part 1, Line 1h, Column s.

15

351HT

Form 8936, Part V Excessive Payment Amount

Part 1, Line 1h, Column t.

15

351IS

Form 7211, Recapture Net EPE Amount

Part 1, Line i, Column s.

15

351IT

Form 7211, Excessive Payment Amount

Part 1, Line i, Column t.

15

351JS

Form 3468, Part VI Recapture Net EPE Amount

Part 1, Line 1j, Column s.

15

351JT

Form 7211, Part IV Excessive Payment Amount

Part 1, Line 1j, Column t.

15

351KS

Form 8835, Recapture Net EPE Amount

Part 1, Line 1k, Column s.

15

351KT

Form 8835, Excessive Payment Amount

Part 1, Line 1k, Column t.

15

352AS

Form 8835, Recapture Net EPE amount.

Part 1, Line 2a, Column s.

15

352AT

Form 8935, Excessive Payment Amount

Part 1, Line 2a, Column t.

15

352BS

Form 8911, Part II Recapture Net EPE Amount

Part 1, Line 2b, Column s.

15

352BT

Form 8911, Part II Excessive Payment Amount

Part 1, Line 2b, Column t.

15

Invalid Conditions:

The credit will be figured on Form 4255 and taken on Form 990-T.

Correction Procedures:

Refer to the attached Form 4255 and Form 990-T to correct any coding or transcription errors.