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

Section 63 - Form 1040-NR - Form 8958

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 "63" always.

(2)

Spouse or Partner First Name

SPFRST

Enter up to 17 characters as shown or edited from the Spouse's or Partner's first name box. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations.

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

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