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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