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

Section 55 - Form 8995/Form 8995-A

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 55 screen displays, invalid conditions and correction procedures for Form 8995, Qualified Business Income Deduction Simplified Computation and Form 8995-A, Qualified Business Income Deduction. 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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