Federal housing law
Internal Revenue Manual Part 3. Submission Processing
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 5 chapters · 200 sections
- Jurisdiction
- United States
Contents
- Part 3. Submission Processing
- Chapter 12. Error Resolution
▸Section 21. Credit and Account Transfers
Overview▸3.12.21 Credit and Account Transfers
▸MFT-CD 13 has to be calendar year with Reference Number 628.
Overview- Field 01-E - Date of Transfer (also known as "Transfer-In Date" )---Validity Checks
- Field 01-E - Date of Transfer (also known as "Transfer-In Date" ) (Correction Procedures)
- Field 01-F - 23-C Date of Assessment (also known as "Transaction Date" )---Validity Checks
- Field 01-F - 23-C--Date of Assessment (also known as "Transaction Date" ) (Correction Procedur…
- Reminder:
- Note:
- Reminder:
- Reminder:
- Reminder:
- Reminder:
- Note:
▸Reminder:
- Note:
- Note:
- Reminder:
- Reminder:
- Reminder:
- Reminder:
- Note:
- Reminder:
- Note:
- Caution:
- Exception:
- Caution:
- Note:
- Caution:
- Note:
- Note:
- Note:
- Note:
- Note:
- Section 02 Through 19
▸Note:
Overview▸Correction Procedures-Sections 02-19
- Note:
- Reminder:
- Exception:
- Reminder:
- Reminder:
- Reminder:
- Note:
- Reminder:
- Reminder:
- Reminder:
- Reminder:
- Reminder:
- Reminder:
- Note:
- Reminder:
- Reminder:
- Reminder:
- Reminder:
▸Sections 20 Through 23 - Form 3413
Overview- Sections 20 Through 23 - Fields A Through L Description
▸Correction Procedures - Sections 20 Through 23
- Reminder:
- Reminder:
▸Sections 30 Through 33 (Valid only for Form 3413)
Overview- Sections 30 - Through 33 Procedures - Fields A Through I Description
▸Correction Procedures - Sections 30 Through 33
- Reminder:
- Reminder:
- Reminder:
- Reminder:
- Reminder:
- Exception:
- Caution:
▸Sections 36 Through 39
▸Note:
Overview▸Correction Procedures - Sections 36 Through 39
- Note:
▸Section 40 - Doc Code 51 Only
- Note:
- Note:
- Note:
- Note:
- Note:
- Caution:
- Note:
▸Section 41 - Form 3552 only
- Note:
- Note:
- Note:
- Reminder:
- Note:
- Reminder:
- Reminder:
- Note:
- Reminder:
- Reminder:
- Note:
- Reminder:
- Reminder:
- Reminder:
- Reminder:
▸Sections 42 Through 46 -Form 3552 only
Overview- Sections 42 Through 46 - Fields A Through T Description
▸Correction Procedures -Sections 42 Through 46
- Reminder:
- Reminder:
- Note:
- Note:
▸Reminder:
- Note:
- Valid Tax Periods
▸Month range for MFT-CD 13 with Reference Number 519, 565, 613, 643, 644, 648, 650, 655, 656, 6…
Overview- Note:
- Form 3413 Section and Field Indicators
- Form 3552 Section and Field Indicators
- MFT and Tax Class Chart
- Valid IMF Transaction Code Table
- Note:
- IRAF Valid Transaction Codes
- BMF Valid Transaction Code Table
- REFERENCE NUMBERS
- Note:
- Credit Reduction Chart
- TC 150 Abstract Versus Tax Period Table
- Note:
- TC 290-30X Abstracts Versus Tax Period Table
- Valid Section Presence
- Tax Liability Carryback Transaction Code Table