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

Section 65 and 66 - Form 8941

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 65 and Section 66 screen displays, invalid conditions and correction procedures for Form 8941, Credit for Small Employer Health Insurance Premiums. Section 65 is valid for Form 1040 and Form 1040-NR. Section 66 is valid for Form 1040 only.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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