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Section 25. BMF International Miscellaneous Tax Returns›3.24.25 BMF International Miscellaneous Tax Returns

Section 04 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 04 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "04" .

(2)

Net Short– Term Capital Gain/Loss

PG25A $

MINUS (-)

Enter the amount from Part II, line 5a.

(3)

Net Long– Term Capital Gain/Loss

L5B $

MINUS (-)

Enter the amount from Part II, line 5b.

(4)

Ordinary Gains/Losses

LN6 $

MINUS (-)

Enter the amount from Part II, line 6.

(5)

Total Income

LN8 $

MINUS (-)

Enter the amount from Part II, line 8.

(6)

Total Expenses

L15 $

MINUS (-)

Enter the amount from Part II, line 15.

(7)

Net Income/Loss

L16 $

MINUS (-)

Enter the amount from Part II, line 16.

(8)

FMV of Total Distributions

17A $

MINUS (-)

Enter the amount from Part II, line 17a.

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