Skip to content

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

Section 05 Form 3520 (Program 12310)

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

Elem. No.

Form 3520 Section 05 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "05" .

(2)

Did You Make any Transfer

13Y/N

Enter from the "Yes/No" boxes, line 13.

(3)

Date of Transfer 1

13A1

Enter the 1st date from line 13(a).

(4)

Description of Property Transferred 1

B1

Enter the 1st description from line 13(b).

Valid characters are alpha A-Z and numeric 1-9.

Only Valid special characters are Ampersands (&) and hyphens (-).

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — Internal Revenue Manual Part 3. Submission Processing

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.