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How to Resolve IRS Rejection, Math Error, negative number, treat the value as zero.

IRS Rejection Reason Math Error: Form 990-T, Part I, 'TotalUBTIComputedAmt' must equal the sum of all Form 990-T, Schedule A, Part II 'UnrelatedBusinessTaxblIncmAmt'.

IRS Rejection Reason

Math Error: Form 990-T, Part I, 'TotalUBTIComputedAmt' must equal the sum of all Form 990-T, Schedule A, Part II 'UnrelatedBusinessTaxblIncmAmt'. For each entry where 'UnrelatedBusinessTaxblIncmAmt' is a negative number, treat the value as zero.

RuleNum: F990T-056

Issue: Form 990-T, Part I, Line 1 must be treated as zero if the amount on Schedule A, Part II, Line 18 is negative value. The client used the override feature in Form 990-T, Part I, Line 1 to input a negative value.

Resolution:

  1. Navigate to Tax Forms -> Form 990-T -> Form 990-T, Schedule A, Part II, Line 18
  2. Confirm negative value
  3. Navigate to Form 990-T, Part I, Line 1
  4. Note the negative value
  5. Clear the "Override" checkbox
  6. The value for Form 990-T, Part I, Line 1 should now be "0"
  7. Click "Save" button in the Tools Bar
  8. Resubmit the return