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

Math Errors

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

This section contains information and procedures for use with correcting math errors.

Balance Transferred In-Field 01-I - Underprint - See IRM 3.12.21.12.1

Abstract Math Error Net Assessment-Sections 36-39 See IRM 3.12.21.12.2 and IRM 3.12.21.12.3

TC 29X-30X Net CGA-Math Error See IRM 3.12.21.12.4

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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