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

Section 17 - Form 1040-NR — Schedule SE

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 "17" always.

(2)

SSN

Enter the digits shown or edited from the SSN box.

(3)

Net Profit/Loss Farm

L1A $

MINUS (-)

Enter the amount from line 1a.

(4)

Conservation Reserve Program Payments

L1B $

Enter the amount from line 1b.

(5)

Net Profit/Loss Non-Farm

LN2 $

MINUS (-)

Enter the amount from line 2.

(6)

Tentative Earnings

LN3 $

MINUS (-)

Enter the amount from line 3.

(7)

SE Quarters Covered

QTRS

Enter the edited digit from the right margin of line 4c.

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.