Section 14. Fiduciary Income Tax Returns›3.24.14 Fiduciary Income Tax Returns
Section 35 Form 4255 (Program 11900, 11901, 11902, 11910 and 11911)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Form 4255 Section 35 Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Section "35" will always be generated. No entry is required.
(2)
Form 7207 Recapture EPE Amount
1 1A(S)
Enter the amount from Part 1, Line 1a Column (s).
(3)
Form 7207 Excessive Payment Amount
1 1A(T)
Enter the amount from Part 1, Line 1a Column (t).
(4)
Form 3468 Part III Recapture
1 1B(S)
Enter the amount from Part 1, Line 1b Column (s).
(5)
Form 3468 Part III Excessive Payment Amount
1 1B(T)
Enter the amount from Part 1, Line 1b Column (t).
(6)
Form 7210 Recapture EPE Amount
1 1C(S)
Enter the amount from Part 1, Line 1c Column (s).
(7)
Form 7210 Excessive Payment Amount
1 1C(T)
Enter the amount from Part 1, Line 1c Column (t).
(8)
Form 3468 Part IV Recapture
1 1D(S)
Enter the amount from Part 1, Line 1d Column (s).
(9)
Form 3468 Part IV Recapture
1 1D(T)
Enter the amount from Part 1, Line 1d Column (t).
(10)
Form 7218 Recapture EPE Amount
1 1E(S)
Enter the amount from Part 1, Line 1e Column (s).
(11)
Form 7218 Excessive Payment Amount
1 1E(T)
Enter the amount from Part 1, Line 1e Column (t).
(12)
Form 7213 Recapture EPE Amount
1 1F(S)
Enter the amount from Part 1, Line 1f Column (s).
(13)
Form 7213 Excessive Payment Amount
1 1F(T)
Enter the amount from Part 1, Line 1f Column (t).
(14)
Form 3468 Part V Recapture EPE Amount
1 1G(S)
Enter the amount from Part 1, Line 1g Column (s).
(15)
Form 3468 Part V Excessive Payment Amount
1 1G(T)
Enter the amount from Part 1, Line 1g Column (t).
(16)
Form 8936 Recapture EPE Amount
1 1H(S)
Enter the amount from Part 1, Line 1h Column (s).
(17)
Form 8936 Excessive Payment Amount
1 1H(T)
Enter the amount from Part 1, Line 1h Column (t).
(18)
Form 7211 Recapture EPE Amount
1 1I(S)
Enter the amount from Part 1, Line 1i Column (s).
(19)
Form 7211 Excessive Payment Amount
1 1I(T)
Enter the amount from Part 1, Line 1i Column (t).
(20)
Form 3468 Part VI Recapture EPE Amount
1 1J(S)
Enter the amount from Part 1, Line 1j Column (s).
(21)
Form 3468 Part VI Excessive Payment Amount
1 1J(T)
Enter the amount from Part 1, Line 1j Column (t).
(22)
Form 8835 Recapture EPE Amount
1 1K(S)
Enter the amount from Part 1, Line 1k Column (s).
(23)
Form 8933 Recapture EPE Amount
1 2A(S)
Enter the amount from Part 1, Line 2a Column (s).
(24)
Form 8933 Excessive Payment Amount
1 2A(T)
Enter the amount from Part 1, Line 2a Column (t).
(25)
Form 8911 Recapture EPE Amount
1 2B(S)
Enter the amount from Part 1, Line 2b Column (s).
(26)
Form 8911 Excessive Payment Amount
1 2B(T)
Enter the amount from Part 1, Line 2b Column (t).
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