Section 09 Form 5330 - Schedule G

Section 09 must be present if there is an entry in Field 0311. If Section 09 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 11 into Field 09L4.

The following fields are contained in Section 09:

Section 09 Fields

AFD

POS

FIELD NAME

FORM LINE #

09L2

4

Year When Excess Fringe Paid

Schedule G, Line 2

09L3

13

Excess Fringe Benefits

Schedule G, Line 3

09L4

13

Tax on 4977

Schedule G, Line 4

Section 09 is invalid when CCC "G" is present.

If this is a true amended return, delete Section 09.

Section 09 is invalid when Section 04, 05, 06, 07, 08, 10, 11, 12, or 13 is present. Taxes for these sections cannot be reported on the same Form 5330 as the Section 4977 Tax.

SSPND 351 and prepare Form 4227.

Rejects changes the numbered Form 5330 to reflect the tax for only Section 4977 Tax.

Rejects prepares a new Form 5330 for the remaining tax.

See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for complete instructions on splitting taxes.

Field 09L2 is located on Form 5330, Schedule G, Line 2.

May be present.

Entry is not in YYYY format.

Date is earlier than 1969 or later than current year.

Field 09L2 is not present and Field 09L4 contains an entry greater than zero.

Correct coding and transcription errors using attachments if needed.

If more than one date is present, edit and input earliest date.

If blank and unable to perfect, SSPND 211 ONLY if you are corresponding for other missing lines on the form, otherwise enter the year from the tax period ending, (e.g., 202512 enter 2025), in Field 09L2.

Field 09L3 is located on Form 5330, Schedule G, Line 3.

This field may be present.

When present, must be numeric.

Correct coding and transcription errors.

Field 09L4 is located on Form 5330, Schedule G, Line 4.

This field may be present.

This is a numeric field that may be negative.

Field 09L4 is not numeric.

Field 09L4 does not equal the Excess Fringe Benefits amount (09L3) multiplied by 30% (.30) unless CCC "C" is present.

Correct coding and transcription errors for Field 0311 and Schedule G.

If the taxpayer made an error in transferring the total tax from Field 09L4 to 0311, enter TPNC 18.

If the filer made an error calculating tax on Schedule G (Section 09), enter TPNC 05.