MFT-CD 13 has to be calendar year with Reference Number 628.›Reminder:
Abstract Math Error Net Assessment - Sections 36-39
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
An Abstract Math Error will be located under the last Section present of the register.
This math check is performed only if the Doc Code is 51, the MFT is 03, 29, 50, 61, 76, 77, or 78 and TC 15X, TC 29X or TC 30X is present in sections 01-19. Also refer to Exhibit 3.12.21-10 (TC 150 Abstract versus Tax Period Table) and Exhibit 3.12.21-11 (TC 290-30X Abstract versus Tax Period Table) and see Figure 3.12.21-33 for other information.
The computation is the sum of all the abstract amounts contained in Sections 36 through 39 except those amounts associated with Abstract Numbers 221 and 222.
An abstract amount error is indicated by printing the computer-generated net tax assessment amount, which is the sum of all TC 15X, 29X and 30X amounts in Sections 01-19, on the math error line of the register.
Figure 3.12.21-33
Please click here for the text description of the image.
If the Net Tax Assessment Computer-Generated Amount is greater than zero (0), Sections 36-39 must contain an abstract amount other than those associated with Abstract Numbers 221 and 222.
Get a plain-English answer with a citation back to this text.
Ask AI about this code