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Section 22. Employee Plan Excise Tax Returns›3.12.22 Employee Plan Excise Tax Returns

Section 03 Form 5330 - Fields 03161 Through 03227 (Abstract Numbers)

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Section 03, Fields 03161 – 03452, contain the Abstract Numbers.

Section 03 may be present unless Condition Code "G" is present in 01CCC.

These numbers are not input from the return, but are generated based on the tax amounts reported in Section 03.

These fields are not correctable. To generate the correct Abstract Number, you must correct the tax amounts in Section 03.

Abstract Numbers and Reason

Abstract

Reason

03161 ABSTRACT NUMBER 161

Generated when Section 4972 Tax (03L1) contains an entry greater than zero

03164 ABSTRACT NUMBER 164

Generated when Section 4973(a)(3) Tax (03L2) contains an entry greater than zero

03159 ABSTRACT NUMBER 159

Generated when Section 4975(a) Tax (033A) contains an entry greater than zero

03224 ABSTRACT NUMBER 224

Generated when Section 4975(b) Tax (033B) contains an entry greater than zero

03200 ABSTRACT NUMBER 200

Generated when Section 4976 Tax (03L4) contains an entry greater than zero

3209 ABSTRACT NUMBER 209

Generated when Section 4978 Tax (035A) contains an entry greater than zero

03203 ABSTRACT NUMBER 203

Generated when Section 4979A Tax (03L6) contains an entry greater than zero

03163 ABSTRACT NUMBER 163

Generated when Section 4971(a) Tax (038A) contains an entry greater than zero

03225 ABSTRACT NUMBER 225

Generated when Section 4971(b) Tax (038B) contains an entry greater than zero

03226 ABSTRACT NUMBER 226

Generated when Section 4971(f)(1) Tax (039A) contains an entry greater than zero

03227 ABSTRACT NUMBER 227

Generated when Section 4971(f)(2) Tax (039B) contains an entry greater than zero

03450 ABSTRACT NUMBER 450

Generated when Section 4971(g)(2) Tax (0310A) contains an entry greater than zero

03451 ABSTRACT NUMBER 451

Generated when Section 4971(g)(3) Tax (0310B) contains an entry greater than zero

03452 ABSTRACT NUMBER 452

Generated when Section 4971(g)(4) Tax (0310C) contains an entry greater than zero

03201 ABSTRACT NUMBER 201

Generated when Section 4977 Tax (0311) contains an entry greater than zero

03205 ABSTRACT NUMBER 205

Generated when Section 4979 Tax (0313) contains an entry greater than zero

03204 ABSTRACT NUMBER 204

Generated when Section 4980 Tax (0314) contains an entry greater than zero

03228 ABSTRACT NUMBER 228

Generated when Section 4980F Tax (0315) contains an entry greater than zero

03237 ABSTRACT NUMBER 237

Generated when Section 4965 Tax (0316) contains an entry greater than zero

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