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

Section 33 - Form 8615

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 33 screen displays, invalid conditions and correction procedures for Form 8615, Tax for Certain Children Who Have Unearned Income. 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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