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

Section 79- Form 4136

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 79 screen display, invalid conditions and correction procedures for Form 4136, Credit for Federal Tax Paid on Fuels. Section 79 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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