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

Field 01-R, Plan/Report Number (MFT 46/74/76/85/86 ONLY) (also known as "Report Number"…

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

The Plan/Report Number can only be present with MFT Code 46, 74, 76, 85, or 86 and vice versa. This applies to BMF only. If the MFT is not 46, 74, 76, 85, or 86, Field 01-R and Field 01-C (Master File Tax Account (MFT) Code) will asterisk.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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