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Objective: This study investigated the incidence of abdominal injuries in frontal crashes by occupant age and seating position. It determined the risk for abdominal injury (AIS 2+) by organ and injury source. Methods: 1997-2015 NASS-CDS was analyzed to estimate the occurrence of abdominal injuries in non-ejected, belted occupants involved in frontal crashes. Vehicles were included with 1997+ model year (MY). The annual incidence and rate for different types of abdominal injury were estimated with standard errors. The sources for abdominal injury were determined. Results: 77.8% of occupants were drivers, 16.7% were right-front passengers and 5.4% were rear passengers. Rear passengers accounted for 77.1% of 8-11 year old (yo) and 17.2% of 12-17 yo group. The risk for moderate abdominal injury (MAIS 2 + abdo) was 0.30% ± 0.053% in drivers, 0.32% ± 0.086% in right-front passengers and 0.38% ± 0.063% in rear occupants.