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

Section 21 - Form 1040-NR — Form 2441

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 "21" always.

(2)

Qualified Married Filing Separate Checkbox

CKBX A

Enter "1" if the checkbox on line A is marked.

(3)

Student or Disabled Checkbox

CKBX B

Enter "1" if the checkbox on line B is marked.

(4)

Provider Name Control

L1A

Enter the first edited Name Control from line 1a.

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.