Note:

If more than an occasional Form 3413 is received without this information, refer this matter to the error correction supervisor, who will contact his/her counterpart in the correct Function, in the Accounting Branch, to ensure the correct preparation of the Form 3413 in the future.

Section 40 is valid when Field 01-G, Original Assessment Transaction Code, is 150, 290, 294, 298, 300, 304, or 308.

IMPORTANT: The program is set up to validate the credit transaction codes against the debit transaction codes. If any of the following combinations in the following Tax Liability Carryback table is not found, then both the credit and debit transaction codes will be set to error. To correct:

Compare the input document against the correct field on the register.

Correct transcription errors, if any.

Using the table below, compare the correct Debit/Credit combinations.

If the required data is found, enter the data on the register, using Action Code 6.

If the data is not found, enter Action Code 7 to the left of the section.

Tax Liability Carryback Table - Debit Transaction Code with Credit Transaction Code

Debit

Credit

290

295

290

299

294

291

298

291

300

309

308

301

This section is not valid with doc code 52 records. An extraneous section (#) will result if any data is present in Section 40. If the doc code is 52, delete Section 40 with Action Code 4.