Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 27 - Form 1040-NR — Form 4797
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)
Gross Proceeds from Sale/Exchange of Real Estate
L1A $
Enter the amount from line 1a.
(3)
Total Gain due to Partial Disposition of MACRS Assets
L1B $
Enter the amount from line 1b.
(4)
Total Loss due to Partial Disposition of MACRS Assets
L1C $
Enter the amount from line 1c.
(5)
Section 1231 Gain/Loss
LN7 $
Enter the amount from line 7, Column (g).
(6)
Nonrecaptured Net Section 1231 Losses
LN8 $
Enter the amount from line 8, Column (g).
(7)
Total Sales of Business Property
LN9 $
Enter the amount from line 9, Column (g).
(8)
Positive Amount from Gain on Sale of Animals
BCM $
Enter the edited amount from the bottom center margin.
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