Section 3. Individual Income Tax Returns›3.24.3 Individual Income Tax Returns
Section 76 - Form 1040-NR — Form 965-A
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)
Election or Transfer Year 1
PTI A1 YEAR
Enter the last two digits of the year from Part I, column (a).
(3)
Election or Transfer Year 2
PTI A2 YEAR
Enter the last two digits of the year from Part I, column (a).
(4)
Election or Transfer Year 3
PTI A3 YEAR
Enter the last two digits of the year from Part I, column (a).
(5)
Election or Transfer Year 4
PTI A4 YEAR
Enter the last two digits of the year from Part I, column (a).
(6)
Election or Transfer Year 5
PTI A5 YEAR
Enter the last two digits of the year from Part I, column (a).
(7)
Part I Form 965-A Indicator
PTI IND
Enter the edited digit from the margin of Part I to the right of column (e).
(8)
Net 965 Tax Liability Transferred 1
PTI J1 $
Enter the amount from Part I, column (j).
(9)
Net 965 Tax Liability Transferred 2
PTI J2 $
Enter the amount from Part I, column (j).
(10)
Net 965 Tax Liability Transferred 3
PTI J3 $
Enter the amount from Part I, column (j).
(11)
Net 965 Tax Liability Transferred 4
PTI J4 $
Enter the amount from Part I, column (j).
(12)
Net 965 Tax Liability Transferred 5
PTI J5 $
Enter the amount from Part I, column (j).
(13)
Tax Identification Number 1
PTI K1 TIN
Enter the TIN from Part I, column (k).
Get a plain-English answer with a citation back to this text.
Ask AI about this code