Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 64 - Form 1040-NR - Form 461
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)
Other Income or Loss Not Otherwise Reported
LN8 $
Enter the amount from Part I, line 8.
(3)
Gross Income or Loss
LN9 $
Enter the amount from Part I, line 9.
(4)
Non-Attributable Income or Gain
L10 $
Enter the amount from Part II, line 10.
(5)
Non-Attributable Loss or Deductions
L11 $
Enter the amount from Part II, line 11.
(6)
Income and Gain Less Losses and Deductions
L12 $
Enter the amount from Part II, line 12.
(7)
Excess Business Losses
L16 $
Enter the amount from Part III, line 16.
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