MFT-CD 13 has to be calendar year with Reference Number 628.›Note:
Field 01-S, Excess Fringe Benefit Year (also known as "Excess Fringe Benefit-Date" )…
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The Excess Fringe Benefit Year is found in Item U (Section 01), Page 1, Form 3413. This is also located on Line 26 ("Excess Fringe Benefit-Date" ) of Form 3552.
The following EXCESS-FRINGE-BENEFIT-Date field, if present, should be validated, using the following guidelines:
Valid for BMF Only.
MFT-CD must be 76.
Excess-FRINGE-BENEFIT-DATE must be numeric and in the range 1 through 12.
Month/Day configuration must be valid in the Month-Day-Table.
If EXCESS-FRINGE-BENEFIT-DATE is before 01/01/1969 or is after the process date, it will be invalid.
If the EXCESS-FRINGE-BENEFIT-Date is not present, BUT:
the Abstract Number 201 is in Section 36 through 39,
Transaction Code 150 is in Section 01 through 15,
Master File System Code is "2" (BMF),
the Format Code equals Form 3552 (i.e., "325" , "326" , or "347" ), and,
MFT equals 76,
If the EXCESS-FRINGE-BENEFIT-Date is not present, BUT the conditions described in (a) through (e) (above) are.
Then Field 01-S will appear invalid.
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