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

Section 38 - Form 8839

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 38 screen displays, invalid conditions and correction procedures for Form 8839, Qualified Adoption Expenses. This section is valid for Form 1040 and Form 1040-NR

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.