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

Section 14 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 14 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "14" .

(2)

Did You Receive a Loan

25Y/N

Enter from the "Yes/No" check boxes, line 25.

(3)

FMV of Loans 1

25A1 $

MINUS (-)

Enter the 1st FMV from line 25(a).

(4)

Date of Original Loan 1

Enter the 1st date from line 25(b).

(5)

Maximum Term 1

Enter the 1st maximum from line 25(c).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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