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

Note:

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

The 2% "Interest Date" is entered only if Large Corporate Underpayment (LCU) interest (i.e., additional 2% interest) is applicable.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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