Can someone please explain to me line 7 on the 941X?

[joe7230]

When can you claim a refund of overpaid Federal income tax.  Not understanding administrative error

qualification.  

[qbteachmt]

There are two types of errors:

I did it wrong.

If it was done incorrectly, all of that is real money errors which really happened = can't be corrected now, simply by changing reporting. That's nonadministrative. Example: wrong calculation created wrong amount withheld or something treated as taxable or not, when its reality was the opposite. A payroll processing error.

Or;

I reported it wrong.

If it was reported incorrectly, the goal is to show the right data for what really happened. That's administrative. Example: reported wrong total taxable wages or picked up a value from a different period, wrote something on the wrong line. A form entry error.