Section 25. BMF International Miscellaneous Tax Returns›3.24.25 BMF International Miscellaneous Tax Returns
Section 01 Form 3520-A (Program 12320)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Elem. No.
Form 3520-A Section 01 Data Element Name
Prompt
Fld. Term.
Instructions
(1)
Section Number
SECT:
Section "01" is always generated. No entry is required.
(2)
DLN Serial Number
SER#
Enter the last two-digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.
(3)
Excepted Specified Foreign Financial Assets Reported
ESFFCKBX
Enter a "1" if the box is checked; otherwise, press
(4)
Check Digit
CD
Enter the Check Digit if present.
(5)
Name Control
NC
If the Check Digit is not present, enter the Name Control.
(6)
E.I. Number
EIN
Enter the E.I. Number from the preprinted label or from E.I. Number block from line 1b.
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