Section 3. Individual Income Tax Returns›3.22.3 Individual Income Tax Returns
Section 72 - Form 8960 Net Investment Income Tax-Individuals, Estates, and Trusts
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, Section 72, for screen displays, invalid conditions and correction procedures for Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts. This section is valid for Form 1040 and Form 1040-NR.
Error Record Format - Section 72¶
Section 72 consists of the following fields:
Form 1040-NR
Field Title
72IND
Investment Income Checkbox Indicator
7201
Taxable Interest
7202
Ordinary Dividends
7203
Annuities
7204A
Rents Royalties Partnerships
7204B
Adjustment for Net Income or Loss
7205A
Net Gains from Disposition of Property
7205B
Net Gain or Loss
7205C
Adjustment from Disposition of Partnership Interest S Corp
7206
Changes to CFCs and PFICs
7207
Other Modifications to Investment Income
7208
Total Investment Income
7209A
Investment Interest Expense
7209B
State Income Tax
7209C
Miscellaneous Investment Expenses
7210
Additional Modifications
7211
Total Deductions and Modifications
7213
Modified Adjusted Gross Income
7216
Taxable Investment Income
7217
Net Investment Income Tax
7217V
Net Investment Income Tax Verified (ERS only)
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