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

Section 12 - Form 1040-NR — Schedule D and Form 8949

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 "12" always.

(2)

Dispose of Investment in Qualified Opportunity Fund

CKBX

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Enter from the Yes/No boxes above Part I as follows:

Enter a "1" if the Yes box is marked.

Enter a "2" if the No box is marked.

Enter a "3" if both boxes are marked.

Enter a "0" if neither box is marked.

Get a plain-English answer with a citation back to this text.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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