Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns

Section 02 - Form 1040 / Form 1040 SR

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Elem. No.

Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "02" always.

(2)

More Than Four Dependents Indicator

MORE THAN BX

Enter "1" if the more than four dependents checkbox shown below Dependents, at the left of line (5) is checked.

(3)

First Dependent Name Control

(2) NC DEP1

Enter the Name Control for the first dependent entry as shown or edited in the Dependents area.

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.