Note:

If no entry for Net Tax, use Total Tax.

Data Input System (DIS) does not enter the liability schedule when SIC 1 is edited; tax liabilities will be averaged and a CP 207 or a CP 207L proposed averaged FTD penalty notice will be issued.

If Code and Edit does not edit SIC 1 and the liabilities on the ROFTL do not equal the net tax within ≡ ≡ ≡ ≡ ≡ ≡ ≡, the return will reject to ERS. ERS will try to resolve the discrepancy. If it cannot be resolved, SIC 1 is entered and a CP 207 or a CP 207L proposed averaged FTD penalty notice will be issued.