Skip to content
ChatProjectCodes

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

Section 38 - Form 1040-NR — Form 8839

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 "38" always.

(2)

Child 1 Name Control

1A1NC

Enter the Name Control as shown or edited for the first child, line 1, Column (a).

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.