Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 05 — Form 1040-NR, Schedules 2 and 3
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
(2)
Advance Premium Tax Credit Repayment
L1A $
Enter the amount from Schedule 2, line 1a.
(3)
Repayment of Clean Vehicle Credits
L1B $
Enter the amount from Schedule 2, line 1b.
(4)
Repayment of Previously Owned Clean Vehicle Credits
L1C $
Enter the amount from Schedule 2, line 1c.
(5)
F8933 Net EPE Recapture
L1D $
Enter the amount from Schedule 2, line 1d.
(6)
F4255 Excessive Payments Amount
L1E $
Enter the amount from Schedule 2, line 1e.
(7)
F4255 Excessive Payments Checkbox
L1E CKBX
Enter the checkboxes as follows:
If the first checkbox (i) is marked, enter a 1 in the first position.
If the second checkbox (ii) is marked, enter a 2 in the second position.
If the third checkbox (iii) is marked, enter a 3 in the third position.
If the fourth checkbox (iv) is marked, enter a 4 in the fourth position.
If any checkbox is not marked, enter a 0 for that position.
If no checkboxes are marked, press
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