Figure 3.12.106-9 shows a late filed Form 706-GS(T) with prepaid penalty and interest of $50.00. AC 6 is edited on the corrected error register to the left of Section 01 showing a deletion of the P&I Code from Field 01-H(note a P&I Code is only needed if it is a timely return with return showing Penalty and interest). The received date of the return is April 28th to demonstrate a late filed return.