Section 05 - Additional Taxes, Additional Credits and Payments

For Section 05 refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions, Section 05, for field description, invalid conditions and correction procedures unless otherwise specified.

The following fields will be displayed for Form 1040-NR and Form 1040-SS.

Form 1040-NR

Form 1040-SS

Field Title

0521A

Advance Premium Tax Credit Repayment

0521B

Repayment of Clean Vehicle Credit

0521C

Repayment of Previously Owned Clean Vehicle Credit

0521D

Schedule 2 Part 1 Form 4255 Recapture amount

0521E

Form 4255 Excessive Payments Amount

05PCK

Form 4255 Excessive Payments Checkbox

0521F

Form 4255 Chapter 1 Tax Amount

05TCK

Form 4255 Chapter 1 Tax Checkbox

0521Y

Other Additions to Tax Amount

05202

Alternative Minimum Tax

05204

0503

Combined Self-Employment Tax

05SSM

Unreported Social Security and Medicare Tax on Form 4137 and Form 8919

05IRA

Tax on Early Distributions

05HSH

05HSH

Combined Household Employment Taxes

05FHB

First Time Home Buyer Repayment from Form 5405

05AMT

FORM 8959 Additional Medicare Tax

05NIT

FORM 8960 Net Investment Income Tax

05USS

Uncollected SST Tax on Tips

05III

Interest due on Installment Income (IRC 453 Tax, Code L)

05IDT

Interest on Deferred Tax (IRC 453 Tax, Code A)(ERS only)

05LIR

Form 8611 Recapture

05TAT

Total Additional Taxes

05EPR

Schedule 2 Part II Form 4255 Recapture Amount

05965

Section 965 Tax Installment (ERS Only)

05TL

Section 965 Tax Liability (ERS Only)

05PYC

Prior Year Advanced Credit (Schedule 8812)

05301

Foreign Tax Credit

05302

Credit for Child and Dependent Care Expenses

05304

Retirement Savings Contribution

0505A

Residential Clean Energy Credit

0505B

Energy Efficient Home Improvement Credit

05GBC

General Business Credits

05PYM

Credit for Prior Year Minimum Tax

05ADC

Adoption Credit

05CVC

Clean Vehicle Credit Amount

05MIC

Mortgage Interest Credits

05POC

Previously Owned Clean Vehicles Credit

05OSC

Other Statutory Credits

05ONC

Total Other Nonrefundable Credits

05PTC

Reconciled Premium Tax Credit Amount

05ESS

Excess Social Security/tier 1 RRTA withheld

05EXT

05EXT

Form 4868 Payment

05ESS

Excess Social Security/tier 1 RRTA withheld

05FUE

Fuel Tax Credit

05RIC

Form 2439 Regulated Investment Tax Credit

05EYR

Credit For Earlier Year Income Repayment

05EPA

Net Elective Payment Election Amount

05DHS

Deferred Taxes Schedule H-Schedule SE

05OTH

05OTH

Other Payment or Credit Amount (ERS only)

05TYP

05TYP

Other Payment Credit Type Code(ERS only)

05OPR

Total Other Payments and Refundable Credits

Advance Premium Tax Credit Repayment is transcribed in Field 0521A from the following lines:

TY24 - Line 1a, Schedule 2 Form 1040-NR.

TY20 and later - line 2, Schedule 2, Form 1040-NR.

TY19 - line 44, Form 1040-NR

Refer to EC 270 through EC 276 in both IRM 3.22.3 and IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

Alternative Minimum Tax is transcribed in Field 05202 from the following lines:

TY24 - line 2, Schedule 2 Form 1040-NR.

TY20 and later - line 1, Schedule 2, Form 1040-NR.

TY19 - line 43, Form 1040-NR.

Refer to EC 267 in both IRM 3.22.3 and IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

Combined Self-Employment Tax is transcribed in Field 05204 (Form 1040/Form 1040-NR) or Field 0503 (Form 1040(PR)/Form 1040-SS) from the following lines:

TY23 and later - line 6, Schedule 2, Form 1040-NR; line 3, Form 1040-SS (sp) or Form 1040-SS

TY20 - TY22- line 4, Schedule 2, Form 1040 or Form 1040-NR; line 3, Form 1040-SS (sp) or Form 1040-SS

TY19 - line 55, Form 1040-NR; line 4, Schedule 2, Form 1040; line 3, Form 1040(PR) or Form 1040-SS

If a taxpayer is from the USVl, AS, GU, CNMI, or PR and files Form 1040 with a Schedule C, E (Part II present), F, or SE to report self-employment taxes in lieu of Form 1040-SS (sp) or Form 1040-SS, SSPND 610 to renumber as Form 1040-SS.