Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 44 - Form 1040-NR — Schedule H
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)
Name Control
NC
Enter the Name Control as shown or edited from the Name of Employer box.
If two Name Controls are present, enter the first one.
(3)
SSN
SSN
Enter the SSN from the Social Security Number box.
(4)
EIN
EIN
Enter the EIN from the Employer identification number box.
(5)
Total Social Security Wages
LN1 $
Enter the amount from line 1.
(6)
Total Medicare Wages
LN3 $
Enter the amount from line 3.
(7)
Total Cash Wages/Additional Medicare Tax
LN5 $
Enter the amount from line 5.
(8)
Additional Medicare Tax
LN6 $
Enter the amount from line 6.
(9)
Income Tax Withheld
LN7 $
Enter the amount from line 7.
(10)
Total SS/Medicare Income Taxes
LN8 $
Enter the amount from line 8.
(11)
FUTA Indicator
PG2MAR
Enter the edited digit from below the Yes/No boxes at the top of page 2.
(12)
State Code-1
13/17A1
Enter the first State Code as shown or edited, or the State Code for the state present from line 13 area or the first state present from line 17, Column (a).
If the State Code is " circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section.
If there are entries in both Sections A and B, enter Section B only.
If the State Code was entered from Section A, then the data for Elements (14) through (16) should also be entered from Section A.
If the State Code was entered from Section B, then the data for Elements (13) through (16) should be entered from Section B.
(13)
State Code - 2
17A#2
Enter the second State Code as shown or edited or the State Code for the state present from line 17, Column (a).
If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section.
(14)
Contributions Paid
14$/18H$
Enter the amount from line 14 or line 18, Column (h).
If there are entries in both Sections A and B, enter the amount from line 18, Column (h).
(15)
FUTA Wages
15$/20$
Enter the amount from line 15 or line 20.
If there are entries in both Sections A and B, enter the amount from line 20.
(16)
FUTA Tax
16$/24$
Enter the amount from line 16 or line 24.
If there are entries in both Sections A and B, enter the amount from line 24.
(17)
Tentative Credit
L19 $
Enter the amount from line 19.
(18)
Total Credit Reduction Amount
L23 $
Enter the amount from line 23.
(19)
Additional States Indicator
BOT LF
Enter the edited digit from the bottom left margin.
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