Section 14. Fiduciary Income Tax Returns›3.24.14 Fiduciary Income Tax Returns
Section 14 Form 1041 (Schedule C, Schedule E and Schedule F) (Program 11900, 11901 and…
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Sch. C, Sch. E and Sch. F Section 14 Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Press
(2)
Sch C NAICS Code
SCHC B
(3)
Sch C Gross Receipts or Sales
SCHC 1 $
Enter the amount from Sch. C line 1.
(4)
Sch C Returns and Allowances
SCHC 2$
Enter the amount from Sch. C line 2.
(5)
Sch C Gross Less Allowances
SCHC 3$
Enter the amount from Sch. C line 3.
(6)
Sch C Cost of Goods Sold
SCHC 4 $
Enter the amount from Sch. C line 4.
(7)
Sch C Other income
SCHC 6 $
Enter the amount from Sch. C line 6.
(8)
Sch C Total Expenses
SCHE 28 $
Enter the amount from Sch. E line 28.
(9)
Sch E Total Rental Properties
SCHE 23A $
Enter the amount from Sch. E line 23a.
(10)
Sch E Total Royalty Properties
SCHE 23B $
Enter the amount from Sch. E line 23b.
(11)
Sch E Total Expenses all Properties
SCHE 23E $
Enter the amount from Sch. E line 23e.
(12)
Sch E Income
SCHE 24 $
Enter the amount from Sch. E line 24.
(13)
Sch E Losses
SCHE 25 $
Enter the amount from Sch. E line 25.
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