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

Section 37 - Form 1040-NR — Form 4835

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 "37" always.

(2)

Income from Production

LN1 $

Enter the amount from line 1.

(3)

Cooperative Distributions

L2A $

Enter the amount from line 2a.

(4)

Agricultural Program Payments

L3A $

Enter the amount from line 3a.

(5)

CCC Loans Reported

L4A $

Enter the amount from line 4a.

(6)

CCC Loans Forfeited

L4B $

Enter the amount from line 4b.

(7)

Crop Insurance Amount Received

L5A $

Enter the amount from line 5a.

(8)

Other Income

LN6 $

Enter the amount from line 6.

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