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

Section 51 - Form 1040-NR — Form 4952

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 "51" always.

(2)

Smaller of 4d or Net Capital Gain

L4E $

Enter the amount from line 4e.

(3)

Include in Investment Income

L4G $

Enter the amount from line 4g.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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