Section 04 and Section 05 Form 5330 - Schedule A, B and C

Section 04 must be present if there is an entry in Field 03L1 or 03L2; Section 05 must be present if there is an entry in Field 033A, unless Condition Code "G" is present in 01CCC.

If this is a true amended return, delete Section 04 and enter a CCC "G" in Field 01CCC.

If Section 04 or 05 generates as a missing section, determine if the filer entered the tax amount on the wrong line on Page 1. If the filer has not entered the tax amount on the wrong line, take the following action:

Missing Sections 04 and 05

If

Then

Page 1, Line 1 has an amount (Field 03L1)

Enter the same amount into Field 04A12

Page 1, Line 2 has an amount (Field 03L2)

Enter the same amount into Field 04B12

Page 1, Line 3a has an amount (Field 033A)

Enter the same amount into Field 0503, TAX ON 4975(a) and follow procedures outlined in IRM 3.12.22.14.6, Field 04IND 4975(a) Tax Indicator, through IRM 3.12.22.14.12.2, Field 0503V Correction Procedures