Exception:

Blocking Series 17 is used for Form 1041, MFT 05 when making an adjustment that does not use the original return as the source document.

The original return will not be renumbered.

Do not line through the original DLN.

Use Blocking Series 77 when entering an adjustment that uses the taxpayer’s original, amended, superseding, or supplemental return as the source document and the result of the adjustment will be a tax amount greater than the tax reported by the taxpayer. The use of blocking 77 or 78 (see below) will set a -G Freeze or extend an existing one, allowing the taxpayer 60 days from the 23C Date of the notice to appeal the assessment, known as math error appeal rights. Use of blocking series 77 or 78 also suspends Collection activity for 12 cycles.