MFT-CD 13 has to be calendar year with Reference Number 628.
Field 01-E - Date of Transfer (also known as "Transfer-In Date" )---Validity Checks
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The Date of Transfer is found in Item E (Section 01), Page 1, Form 3413.
This is an eight-digit field which MUST be present and must be NUMERIC.
It is edited in YYYYMMDD format. The month (fifth and sixth digits) must be 01-12 and the day (seventh and eighth digits) must be 01-31).
On BMF documents-the date may not be later than the current date, earlier than the tax period beginning nor earlier than 1961-12-01.
On IMF documents-the date may not be later than the current date, earlier than the tax period beginning nor earlier than 1962-12-01.
On IRAF documents-the date may not be later than the current date, earlier than the tax period beginning date nor earlier than 1976-01-01.
For all MFTs -the transfer in date can't be earlier than the earliest date allowed for the individual MFT (see IRM 3.12.21.4.2.8 for table).
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