Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 03 - Form 1040-SS
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:
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(2)
Combined SE Tax
LN3 $
Enter the amount from line 3.
(3)
Household Employment Taxes
LN4 $
Enter the amount from line 4.
(4)
Other Taxes
LN6E
Enter the amount from line 6e. ENTER DOLLARS AND CENTS.
(5)
Total Tax
LN7
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(6)
Estimated Tax Credits
LN8
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(7)
Form 4868 Payment
LN9
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(8)
Additional Child Tax Credit
LN10
Enter the amount from line 10.
(9)
Excess (FICA) SST
L11B
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(10)
Total Payments
L12
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(11)
Refund Amount
14A
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the words "Do Not Refund" or variation are present in the refund area.
the amount on line 14a is "Xed" and not corrected.
the form line has been marked through and not corrected.
If lines 14a, 15, and 16 have no entries, but there is an amount on line 13, enter line 13 amount for this field.
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