CRNs/IRNs for Forms 990 (MFT 67) and 990-T (MFT 34)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Form 990, Return of Organization Exempt From Income Tax, is used by tax-exempt organizations, nonexempt charitable trusts, and section 527 political organizations to provide the IRS with the information required by section 6033. See the table below for item reference numbers needed for adjustments.
Number
Definition
151
Failure to Distribute Income
152
Excess Business Holdings
153
Investments which Jeopardize Charitable Purpose
154
Taxable Expenditures
182
Excess Grass Roots Contributions
183
Excess Lobbying Contributions
213
Tax on Political Expenditures
214
Tax on Disqualifying Lobbying Expenditures
391
Issue Price
411
Date of Issue
412
Maturity Date
Form 990-T, Exempt Organization Business Income Tax Return, is an Income tax return filed by exempt organizations with unrelated business income. Use the item reference numbers in the table below to adjust.
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