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 Plan/Report Number is found in Item R (Section 01), Page 1, Form 3413. It is located in the upper right part of the Form 3552, beneath the Name Control, Taxpayer Identification Number, and Form Number information.
If the Plan/Report Number is present, but 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.
The MFT 46, 85, or 86 Plan/Report Number must not be in the range of 001-199, 200-299, 400-499, 600-699, 800-899; and for the MFT Code 74 the report must not be in the range of 100-199, 300-399, 500-599, 700-799, or 900-999.
The MFT 76 Plan/Report Number must not be in the range 000-999.
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