F3-007 e-file error

Error message

State MA Severity Error State Record F3 Record Name NA Form Occurrence No 0 Field Seq No 0 Page No 1 Reject Code F3-007 Rule Number F3-007 Error Message The Form 3, Apportionment Factors, Line 46, Massachusetts Apportionment Percentage amount has been calculated incorrectly.

Solution

Double check the Line 46 calculation:
Make sure Line 46 equals Line 45 divided by the number of applicable factors used.
Line 45 sums Line 42d, Line 43b, and Line 44f × 2 (sales factor is double-weighted).
note
Example
:
If all 3 factors exist (Lines 42d, 43b, 44f), Line 46 = Line 45 (Line 42d + Line 43b + Line 44f × 2) ÷ 4.
When no apportionment factors exist (if Lines 42d, 43b, and 44f have no amounts), leave Line 46 blank.
Line 6 isn't required. It transfers from Line 46, so leave Line 6 blank if there are no apportionment values.
For income or assets entirely in Massachusetts, make sure Line 46 is
100%
.
Enter the sales apportionment percentage from Line 44f on Line 46.
If the sales factor is inapplicable, enter the amount from Line 45.
Review the 2025 Massachusetts Form 3 instructions for detailed guidance.
To override the apportionment percentage:
Go to
Organizer
States
Massachusetts
Allocation and Apportionment
Overrides
Apportionment percentage
.
Do a full recompute, then recreate the e-file.