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

Section 26 - Form 1040-NR — Form 4684

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 "26" always.

(2)

FEMA Disaster Declaration Number

FEMA#

Enter the first disaster declaration number found above line 1.

Enter leading DR- or EM-.

Enter up to 7 characters.

Enter punctuation as shown.

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

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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