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

Section 23 - 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 23 screen display, invalid conditions and correction procedures for Form 3800, General Business Credit. Section 23 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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