Section 14. Fiduciary Income Tax Returns›3.24.14 Fiduciary Income Tax Returns
Section 19 Form 8978 (Program 11900, 11901 and 11902)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Form 8978 Section 19 Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
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(2)
Source of Review Year Adjustments
CKBX
Enter the numeric digit from Source of Review Check box, as follows:
Enter "0" - If No boxes are checked.
Enter "1" - If BBA Audit is box is checked.
Enter "2" - If AAR Filing box is checked.
Enter "3" - If both boxes are checked.
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