Field 01-H - Original Assessment Transaction Amount (or, "Transaction Amount" )

The Original Assessment Transaction Amount is found in Item H (Section 01), Page 1, Form 3413. It is also located under the Assessment column (Line 32) of the Form 3552.

This field must be all numeric.

The debit (+) or credit (-) amount that displays in this field must be compatible with Field 01-G (Transaction Code). See Exhibit 3.12.21-5, Valid IMF Transaction Code Table, through Exhibit 3.12.21-7, BMF Valid Transaction Code Table, for the valid debit and credit transaction codes.

If there is an entry in Field 01-H, there must be an entry in Field 01-G.

This field cannot display as a credit (-) unless Field 01-G contains TC 430. TC 430 is only valid for IMF, MFT 30, Doc Code 52.

Fields 01-G and 01-H will appear invalid if the transaction code is 150, the transaction amount is greater than 0 (zero), and the MFT is 06, 36, 37 (with a tax period later than 198711), or 67. Reject the register with Action Code 3. Attach Form 4227, notating, Transaction Code 150 transaction amount greater than 0 (zero), and route the Form 4227 to the Accounting function (for contact with the originator for research and/or correction).