Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 72 - Form 1040-NR -Form 8960
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)
Investment Income Checkboxes
CKBX
Enter the edited digit above line 1.
(3)
Taxable Interest
LN1 $
Enter the amount from line 1.
(4)
Ordinary Dividends
LN2 $
Enter the amount from line 2.
(5)
Annuities
LN3 $
Enter the amount from line 3.
(6)
Rent Royalties Partnerships
L4A $
Enter the amount from line 4a.
(7)
Adjustments for Net Income or Loss
L4B $
Enter the amount from line 4b.
(8)
Net Gains from Disposition of Property
L5A $
Enter the amount from line 5a.
(9)
Net Gain or Loss
L5B $
Enter the amount from line 5b.
(10)
Adjustment from Disposition of Partnership Interest/S Corp
L5C $
Enter the amount from line 5c.
(11)
Change to Investment Income
LN6 $
Enter the amount from line 6.
(12)
Other Modifications to Investment Income
LN7 $
Enter the amount from line 7.
(13)
Total Investment Income
LN8 $
Enter the amount from line 8.
(14)
Investment Interest Expenses
L9A $
Enter the amount from line 9a.
(15)
State Income Tax
L9B $
Enter the amount from line 9b.
(16)
Miscellaneous Investment Expenses
L9C $
Enter the amount from line 9c.
(17)
Additional Modifications
L10 $
Enter the amount from line 10.
(18)
Total Deductions and Modifications
L11 $
Enter the amount from line 11.
(19)
Modified Adjusted Gross Income
L13 $
Enter the amount from line 13.
(20)
Enter the Smaller of Line 12 or Line 15
L16 $
Enter the amount from line 16.
(21)
Net Investment Income
L17 $
Enter the amount from line 17.
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