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

Section 39 - Form 1040-NR — Form 8853

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 "39" always.

(2)

MSA SSN

SSN

Enter the SSN from the top right of page 1.

(3)

Employer Contributions

LN1 $

Enter the amount from line 1.

(4)

MSA Contributions

LN2 $

Enter the amount from line 2.

(5)

Limitation Amount

LN3 $

Enter the amount from line 3.

(6)

Compensation/High Deductible

LN4 $

Enter the amount from line 4.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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