Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns
Section 13 - Schedule E
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Refer to IRM 3.12.2, Individual Master File Error Resolution General Instructions for Section 13 screen displays, invalid conditions and correction procedures for Schedule E, Supplemental Income and Loss. The section is valid for Form 1040 and Form 1040-NR.
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