Skip to content
ChatProjectCodes

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

Section 54 - Form 1040-NR — Form 8880

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 "54" always.

(2)

Contributions for Primary Taxpayer

L6A $

Enter the amount from line 6, Column (a).

(3)

Contributions for Secondary Taxpayer

L6B $

Enter the amount from line 6, Column (b).

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.