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

Section 48 - Form 1040-NR — Form 8606

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; unless edited, enter "48" always.

(2)

Spouse Indicator

TOPLF

Enter the edited "1" or "2" from the left of the form title area.

(3)

Distributions from SEP and Simple IRAs

LN7 $

Enter the amount from line 7.

(4)

Taxable Amount

15C $

Enter the amount from line 15c.

(5)

Net Amount Converted to Roth IRAs

L16 $

Enter the amount from line 16.

(6)

IRA Basis Before Conversion

L17 $

Enter the amount from line 17.

(7)

Taxable Amount of Conversion

L18 $

Enter the amount from line 18.

(8)

Basis in Roth IRA Contributions

L22 $

Enter the amount from line 22.

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.