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

Section 07 Form 5330 - Schedule E

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

Section 07 must be present if there is an entry in Field 039A unless CCC "C" is present. If Section 7 generates as a missing section, determine if the filer entered the tax amount on the wrong line on Page 1. If the filer entered the tax amount on the correct line, enter the amount from Page 1, Line 9a into Field 07TOT.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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