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 · 177 sections
- Jurisdiction
- United States
Contents
- Part 3. Submission Processing
- Chapter 12. Error Resolution
▸Section 251. Corporation Income Tax Returns
Overview▸3.12.251 Corporation Income Tax Returns
Overview▸Section 01 Data - Form 1120
▸Section 02 Data - Form 1120 Address Information
▸Section 03 Data - Form 1120
▸Section 04 Data - Form 1120
- Section 05 Data - Form 1120
▸Exception:
▸Section 06 Data - Form 1120
▸Section 07 Data - Form 1120
▸Section 08 Data - Form 1120
- Section 09 Data - Alternative Minimum Tax (AMT) - Corporation (Tax Period 202301 and later)
▸Section 10 Data - Schedule D, Form 8949, and Form 8996
▸Section 11 Data - Form 1120, Schedule L, Balance Sheets per Books
- Section 12 Data - Form 4797
▸Section 14 Data - Schedule N, Foreign Operations of U.S. Corporations
▸Section 19 Data - Form 8978 and Form 8978, Schedule A
▸Section 20 Data - Form 965-B - Corporate and Real Estate Investment Trust (REIT) Report of Net…
- Section 21 Data - Form 8941, Credit for Small Employer Health Insurance Premiums
- Section 22 Data -(Reserved for Future Use)
- Section 23 Data - Form 3800, General Business Credit
- Section 24 Data - Form 3800, General Business Credit
- Section 25 Data - Form 3800, General Business Credit
▸Section 26 Data - Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF)…
▸Section 27 - Form 8283, Noncash Charitable Contribution
▸Section 29 Data - Form 6252 - Installment Sale Income
▸Section 31 Data - Form 8936, Schedule A - Clean Vehicle Credit Amount (CVC)
▸Section 35 Data - Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties
- Section 60 Data - Direct Deposit of Refund
▸Form 1120-C Sections and Fields
▸Note:
Overview▸Section 02 Data Form 1120-C
- Section 03 Field Errors
▸Note:
Overview- Section 04 Data - Form 1120-C
- Section 05 Data - Form 1120-C
▸Section 06 Data - Form 1120-C
▸Section 07 Data - Form 1120-C
▸Note:
Overview▸Section 08 Data - Form 1120-C
- Section 09 Data - Form 4626, Alternative Minimum Tax-Corporations
▸Section 10 Data - Schedule D
▸Section 11 Data - Form 1120-C, Schedule L
- Section 14 Data - Schedule N, Foreign Operations of U.S. Corporations
- Section 19 Data - Form 8978, Partner’s Additional Reporting Year Tax
- Section 21 Data - 8941, Credit for Small Employer Health Insurance Premiums
- Section 22 Data - (Reserved For Future Use)
- Section 23 Data - Form 3800, General Business Credit
- Section 24 Data - Form 3800, General Business Credit
- Section 25 Data - Form 3800, General Business Credit
- Section 31 Data - Form 8936, Schedule A, Clean Vehicle Credit Amount (CVC)
- Section 35 Data - Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties
▸Section 60 Data - Direct Deposit of Refund
▸Caution:
Overview▸Section 01 Data - Form 1120-F
▸Note:
Overview▸Section 04 - Form 1120-F Fields
▸Section 07 Data - Form 1120-F
▸Note:
Overview▸Section 09 Data - Form 4626, Alternative Minimum Tax (2023 Revision)
▸Section 10 Data - Schedule D, Form 8949 and Form 8996
▸Caution:
Overview- Section 19 Data - Form 8978, Partner’s Additional Reporting Year Tax
- Section 21 Data - Form 8941, Credit for Small Employer Health Insurance Premiums
- Section 22 Data - (Reserved For Future Use)
- Section 23 Data - Form 3800, General Business Credit
- Section 24 Data - Form 3800, General Business Credit
- Section 25 Data - Form 3800, General Business Credit
- Section 26 Data - Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF)…
- Section 27 Data - Form 8283, Noncash Charitable Contribution
- Section 35 Data - Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties
▸Section 60 Data - Direct Deposit of Refund
▸Form 1120-H Sections and Fields
Overview▸Section 01 Data - Form 1120-H
▸Note:
Overview- Section 02 Data - Form 1120-H - Address Information
▸Section 03 Data - Form 1120-H
▸Exception:
Overview▸Section 04 Data - Form 1120-H
▸Section 05 Data - Form 1120-H
▸Section 06 Data - Form 1120-H
- Section 19 Data Form 8978, Partner’s Additional Reporting Year Tax
- Section 21 Data - Form 8941, Credit for Small Employer Health Insurance Premiums
- Section 23 Data - Form 3800, General Business Credit
▸Note:
Overview- Section 35 Data - Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties
▸Section 60 - Direct Deposit of Refund
▸Form 1120-L and Form 1120-PC
Overview▸Section 01 Data - Form 1120-L and Form 1120-PC
▸Note:
Overview- Section 02 Data - Form 1120-L and Form 1120-PC - Address Information
▸Section 03 Data - Form 1120-L and Form 1120-PC
▸Note:
Overview- Section 04 Data - Form 1120-L and Form 1120-PC
▸Section 06 Data - Form 1120-L and Form 1120-PC
▸Section 07 Data - Form 1120-L and Form 1120-PC
▸Note:
Overview- Section 09 - Form 4626 Corporate Alternative Minimum Tax (2023 Revision)
- Section 14 Data - Schedule N, Foreign Operations of U.S. Corporations
- Section 19 Data Form 8978, Partner’s Additional Reporting Year Tax
- Section 20 Data Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 96…
- Section 21 Data - Form 8941, Credit for Small Employer Health Insurance Premiums
- Section 22 Data - Form 5884-B, New Hire Retention Credit (Reserved for Future Use)
- Section 23 Data - Form 3800, General Business Credit
- Section 24 Data - Form 3800, General Business Credit
- Section 25 Data - Form 3800, General Business Credit
- Section 27 Data - Form 8283, Noncash Charitable Contribution (1120-L only)
- Section 35 Data - Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties
▸Section 60 Data - Direct Deposit of Refund
▸Form 1120-REIT and Form 1120-RIC
Overview▸Section 01 Data
▸Note:
Overview- Section 10 Field Errors
- Section 14 Data - Schedule N, Foreign Operations of U.S. Corporations
- Section 19 Data - Form 8978, Partner’s Additional Reporting Year Tax
▸Section 20 Data - Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net …
- Section 21 Data - Form 8941, Credit for Small Employer Health Insurance Premiums
- Section 22 Data - Form 5884-B - New Hire Retention Credit (Reserved for Future Use)
- Section 23 Data - Form 3800, General Business Credit
- Section 24 Data - Form 3800, General Business Credit
- Section 25 Data - Form 3800, General Business Credit
▸Section 26 Data - Form 8997 - Initial and Annual Statement of Qualified Opportunity Fund (QOF)…
▸Note:
Overview- Section 35 Data - Form 4255, Certain Credit Recapture, Excessive Payments, and Penalties
▸Section 60 Data - Direct Deposit of Refund