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