F1040-425-03
IRS Explanation
If ‘OtherTaxLitCd’ in [OtherTaxStatement] has the value “1294INT” and the corresponding
‘OtherTaxAmt’ has a value greater than zero, then Form 8621, ‘AccruedInterestDueThisRetAmt’ must have a value greater than zero.
Issue
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Solution
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