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

Section 57 - Form 8978

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 57 screen displays, invalid conditions and correction procedures for Form 8978, Partner’s Additional Reporting Year Tax. 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.