Skip to content

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

Section 15 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 15 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "15" .

(2)

Date of Original Loan 1

28A1

Enter the 1st date from line 28(a).

(3)

Tax Year Obligation Reported 1

B1

Enter the 1st year from line 28(b) in YY format.

(4)

Amount of Actual Payments 1

C1 $

MINUS (-)

Enter the 1st amount from line 28(c).

(5)

Amount of Actual Interest 1

D1 $

MINUS (-)

Enter the 1st amount from line 28(d).

(6)

Does Loan Still Meet 1

F1Y/N

Enter from the 1st "Yes/No" check boxes on line 28(f).

(7)

Date of Original Loan 2

28A2

Enter the 2nd date from line 28(a).

(8)

Tax Year Obligation Reported 2

B2

Enter the 2nd year from line 28(b) in YY format.

(9)

Amount of Actual Payments 2

C2 $

MINUS (-)

Enter the 2nd amount from line 28(c).

(10)

Amount of Actual Interest 2

D2 $

MINUS (-)

Enter the 2nd amount from line 28(d).

(11)

Does Loan Still Meet 2

F2Y/N

Enter from the 2nd "Yes/No" check boxes, line 28(f).

(12)

More than 2 Indicator

MORE

Enter the edited "1" from the right margin of line 28(e).

(13)

Did You Receive/ Grantor Statement

29Y/N

Enter from the Yes/No/NA check boxes as follows:

Enter 1 - If Yes box is checked.

Enter 2 - If No box is checked.

Enter 3 - If N/A box is checked.

If Blank, or multiple boxes checked. press .

(14)

Did You Receive/Nongrantor Statement

30Y/N

Enter from the Yes/No/NA check boxes as follows:

Enter 1 - If Yes box is checked.

Enter 2 - If No box is checked.

Enter 3 - If N/A box is checked.

If Blank, or multiple boxes checked. press .

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.