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

Section 06 Form 5330 - Schedule D

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

Section 06 must be present if there is an entry in Field 038A. If Section 06 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, enter the amount from Page 1, Line 8a into Field 06L2.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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