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Label 24

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

: The amount due or overpayment in the summary takes into account the penalty you entered on line 16 of Form 8978, even though that amount is not itemized within the summary.

Use Label 24 when:

Reviewing a partnership return and Form 8978 is included with penalty information from Part V.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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