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

Section 22 - Form 3800

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 22 screen displays, invalid conditions and correction procedures for Form 3800, General Business Credit. This section is valid for Form 1040 and Form 1040-NR.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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