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

Section 18 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 18 Data Element Name

Prompt

Fld. Term.

Instructions

(1)

Section Number

SECT:

Press if already present on the screen; otherwise enter "18" .

(2)

Accumulation

48 $

MINUS (-)

Enter the amount from line 48.

(3)

Tax on Total Accumulation

49 $

MINUS (-)

Enter the amount from line 49.

(4)

Applicable Number of Years

50

Enter the digits from line 50.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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