Massachusetts - Reject Code F3-800
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The tax return for a partnership making the annual voluntary election in its Form 3 return to pay entity-level taxes
under MGL ch 63D will reject with code F3-800 if the total on the Schedules K-1 has been calculated incorrectly:
Reject Code: F3-800 | Category: Math Error | Severity: Error
The Form 3, Annual Voluntary Election Total amount paid amount has been calculated incorrectly.
To determine the correct amount to enter for each Schedule K-1, from the MA Form 3 Menu select:
- Partner's MA Information - Schedule 3K-1 - Select a partner.
- Partner's Distributive Share
- Total Other Credits
- Partner's Share of Chapter 63D Refundable Credit
-
Partner's Refundable Credit - Ensure this menu is filled out correctly:
- Total of ordinary income or loss, interest, and dividend income - Enter here the sum of the amounts on Schedule 3K1 line 4, lines 7 and 8, lines 10 through 13, and line 21. If less than 0, enter 0.
- Net gain or loss from the sale of capital assets - Enter here the sum of the amounts on Schedule 3K-1, lines 14 through 19. If less than 0, enter 0.
- Total income subject to 5% entity-level tax - Enter here the sum of the previous two lines.
- 100% of entity-level tax reported and paid by pass-through entity- Enter 5% of the amount on the previous line.
- Partner's refundable credit - Enter 90% of the amount on the previous line.
Repeat the above steps for each qualifying partner. A qualifying partner is a resident or nonresident individual, a resident or nonresident estate or trust, or a ch 62 exempt organization with unrelated taxable business income.
Additional Information:
Massachusetts DOR: Form 3 instructions