Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 71 - Form 1040-NR — Form 8959
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)
Medicare Wages
LN1 $
Enter the amount from line 1.
(3)
Unreported Tips Form 4137
LN2 $
Enter the amount from line 2.
(4)
Wages Form 8919
LN3 $
Enter the amount from line 3.
(5)
Additional Medicare Tax
LN7 $
Enter the amount from line 7.
(6)
Self-Employment Income
LN8 $
Enter the amount from line 8.
(7)
Additional Medicare Tax on SE Income
L13 $
Enter the amount from line 13.
(8)
Railroad Retirement Compensation
L14 $
Enter the amount from line 14.
(9)
Tier I Additional Medicare Tax
L17 $
Enter the amount from line 17.
(10)
Total Additional Medicare Tax
L18 $
Enter the amount from line 18.
(11)
Medicare Tax Withheld
L19 $
Enter the amount from line 19.
(12)
Additional Medicare Tax Box 14 W-2
L23 $
Enter the amount from line 23.
(13)
Total Additional Medicare Tax
L24 $
Enter the amount from line 24.
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