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Section 15. Partnership Return of Income›3.24.15 Partnership Return of Income

Section 23 Form 3800 (Program 12200)

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Elem. No.

Form 3800 Section 23 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise, enter "23" .

(2)

Form 7207 Registration Number

1B(B)

Enter the Registration number from Line 1b, Column (b).

(3)

Form 7207 Credit Transfer Election

1B(F) $

MINUS (-)

Enter the amount from Line 1b, Column (f).

(4)

Form 7207 Credit Amount

1B(G) $

Enter the amount from Line 1b, Column (g).

(5)

Form 7207 Gross Elective Payment

1B(H) $

Enter the amount from Line 1b, Column (h).

(6)

Form 7207 Net Elective Payment

1B(I) $

Enter the amount from Line 1b, Column (i).

(7)

Form 3468 Registration Number

1D(B)

Enter the Registration number from Line 1d, Column b

(8)

Form 3468 Credit Transfer Election

1D(F) $

MINUS (-)

Enter the amount from Line 1d, Column (f).

(9)

Form 3468 Credit Amount

1D(G) $

Enter the amount from Line 1d, Column (g).

(10)

Form 8835 Registration Number

1F(B)

Enter the Registration number from Line 1f, Column (b).

(11)

Form 8835 Credit Transfer Election

1F(F) $

MINUS (-)

Enter the amount from Line 1f, Column (f).

(12)

Form 8835 Credit Amount

1F(G) $

Enter the amount from Line 1f, Column (g).

(13)

Form 7210 Registration Number

1G(B)

Enter the Registration number from Line 1g, Column (b).

(14)

Form 7210 Credit Transfer Election

1G(F) $

MINUS (-)

Enter the amount from Line 1g, Column (f).

(15)

Form 7210 Credit Amount

1G(G) $

Enter the amount from Line 1g, Column (g).

(16)

Form 7210 Gross Elective Payment

1G(H) $

Enter the amount from Line 1g, Column (h).

(17)

Form 7210 Net Elective Payment

1G(J) $

Enter the amount from Line 1g, Column (j).

(18)

Form 8864 (diesel) Registration Number

1L(B)

Enter the Registration number from Line 1l, Column (b).

(19)

Form 8864 (diesel) Credit Transfer Election Amount

1L(F)

Enter the amount from Line 1l, Column (f).

(20)

Form 8864 (diesel) Credit Amount

1L(G)

Enter the amount from Line 1l, Column (g).

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