Program Operations Manual System (POMS)
   TN 9 (08-96)
   RS 01804.065 Written Explanation of Form 1040PC - U.S. Individual Tax Return
   
   
   
   
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            1.  
               Tax Return Heading - year, title, OMB Number and page number 
 
 
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            2.  
               Entity Information - taxpayer name, Social Security number (SSN), and address 
 
 
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            3.  
               Election/Filing/Exemptions - presedential election campaign fund indicators, filing
                  status code, exemptions
                
 
 
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            4.  
               Tax Information - three column per page format containing line number references and
                  amounts or literals supplied by the taxpayer
                
 
 
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            5.  
               Summary - total income, total tax, total payments, and refund 
 
 
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            6.  
               Penalties for Perjury and Jurat Statement - declaration of accuracy of information
                  reported, and consent for direct deposit
                
 
 
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            7.  
               Signature Lines - filer, spouse, and paid preparer signatures and dates 
 
 
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            8.  
               Tax Return Footer - reference to Paperwork Reduction Act 
 
 
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            9.  
               Line 4 (Short Form Schedule SE) NESE 
 
 
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            10.  
               Line 6 (Long Form Schedule SE) NESE 
 
 
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            11.  
               IRS Accepted Software Code