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

Field 01-F - 23-C--Date of Assessment (also known as "Transaction Date" ) (Correction…

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 BMF MFT Code is other than 51, 58, 60, 61, 62, 63 or 64, reject, using Action Code 3, and notate on Form 4227, "Trans. Date is prior to tax period" .

Route the Form 4227 to the Accounting function (for contact with the originator for research and/or correction).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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