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

Section 88 - Form 1040NR — Form 3471, Edit Sheet

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 "88" always.

(2)

Unallowable Code 1

CD1

Enter the two-digit code from line 1.

(3)

Unallowable Amount 1

AMT1 $

Enter the amount from line 1.

(4)

Unallowable Code 2

CD1

Enter the two-digit code from line 2.

(5)

Unallowable Amount 2

AMT2 $

Enter the amount from line 2.

(6)

Unallowable Code 3

CD3

Enter the two-digit code from line 3.

(7)

Unallowable Amount 3

AMT3 $

Enter the amount from line 3.

(8)

Return Processed Date

RPD

Enter the date from line 4 in MMDDYY format.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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