Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns

Section 16 - Schedule R

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 16 screen displays, invalid conditions and correction procedures for Schedule R, Credit for the Elderly or the Disabled. The section is valid for Form 1040 only.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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