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

Section 35 Form 4255 (Program 12200) 202401 and Subsequent years only.

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:

Press if already present on the screen; otherwise enter "35" always.

(2)

Form 7207 Recapture Net EPE Amount

1A(S) $

Enter the amount from Line 1a, Column (s).

(3)

Form 7207 Excess Pay Amount

1A(T) $

Enter the amount from Line 1a, Column (t).

(4)

Form 7210 Recapture Net EPE Amount

1C(S) $

Enter the amount from Line 1c, Column (s).

(5)

Form 7210 Excess Pay Amount

1C(T) $

Enter the amount from Line 1c, Column (t).

(6)

Form 3468 Part IV Recapture Net EPE Amount

1D(S) $

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

(7)

Form 3468 Part IV Excess Pay Amount

1D(T) $

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

(8)

Form 8933 Recapture Net EPE Amount

2A(S) $

Enter the amount from Line 2a, Column (s).

(9)

Form 8933 Excess Pay Amount

2A(T) $

Enter the amount from Line 2a, Column (t).

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