Note:

Watch for transcription errors and obvious transposition errors, the FTD penalty may need to be adjusted manually.

Ensure the liability schedule was entered by DIS unless the criteria of SIC 1 is met. If the liability schedule has been omitted in error or transcription errors are found, verify the taxpayer’s addition on the schedule. If the schedule is valid, compute the FTD penalty on CC FTDPN definer A and adjust the module according to the computation.