Federal housing law
Internal Revenue Manual Part 3. Submission Processing
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 48 sections
- Jurisdiction
- United States
Contents
- Part 3. Submission Processing
- Chapter 12. Error Resolution
▸Section 14. Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
Overview▸3.12.14 Income Tax Returns for Estates and Trusts (Forms 1041, 1041-QFT, and 1041-N)
Overview- Section 01 - Entity Remittance and Miscellaneous Information
- Section 02 - Address Fields
- Section 04 - Income and Deductions Fields
- Section 05 - Tax Computation Data
- Section 06 - Schedule I & Form 4952
- Section 07 - Schedule H (Form 1040), Household Employment Taxes
- Section 10 - Schedule D (1041), Capital Gains and Losses & Form 8949
- Section 12 - Form 4797, Sales of Business Property
- Section 13 - Form 8995 or Form /8995-A, Qualified Business Income Deduction Computation
- Section 14 - Schedule C (Form 1040), Schedule E (Form 1040), Schedule F (Form 1040)
- Section 19 - Form 8978, Partner’s Audit Liability Under Section 6226
- Section 20 - Form 965-A, Individual Report of Net 965 Tax Liability
- Section 21 - Form 8941, Credit for Small Employer Health Insurance Premiums
- Section 22 - Reserved
▸Section 26 Data - Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF)…
- Section 27 - Form 8283, Noncash Charitable Contributions
- Section 28 - Form 8960, Net Investment Income Tax-Individuals, Estates, and Trusts
▸Section 31- Form 8936, Schedule A - Clean Vehicle Credits
▸Section 35 Data - Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties
- Section 60 - Direct Deposit
▸Note:
Overview- Section 965 Returns - Tax Period 202012 -202111 (Error Code 887)
- Section 965 Returns - Tax Period 201912 - 202011 (Error Code 887)
- Section 965 Returns - Tax Period 201812 - 201911 (Error Code 887)
- Section 965 Returns - Tax Period 201712 - 201811 (Error Code 887)
- Section 965 Returns Suspense Correction - Tax Period 201712 - 202111 (Error Code 887)
▸Note:
Overview- Section 965 Returns - Tax Period 202012 - 202111 (Error Code 902)
- Section 965 Returns - Tax Period 201912 - 202011 (Error Code 902)
- Section 965 Returns - Tax Period 201812 - 201911 (Error Code 902)
- Section 965 Returns - Tax Period 201712 - 201811 (Error Code 902)
- Section 965 Returns Suspense Correction - Tax Period 201712 - 202111 (Error Code 902)