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

Section 33 - Form 1040-NR — Form 8615

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 "33" always.

(2)

Parent's Name Control

PARNC

Enter the Name Control as shown or edited from the " Parent's Name" line A. If two Name Controls are present, enter the first one.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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