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MFT-CD 13 has to be calendar year with Reference Number 628.

Field 01-E - Date of Transfer (also known as "Transfer-In Date" ) (Correction Procedures)

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Compare the document with the register. Correct any transcription errors.

If correct as transcribed, determine the valid date from Form 3413 or Form 3552 and enter the result in Field 01-E.

If there is no date on the document, enter the same date as in Field 01-F, 23C Date (Date of Assessment/Transaction Date).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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