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

Section 63 - Form 8958

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 63 screen displays, invalid conditions and correction procedures for Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States

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