MFT-CD 13 has to be calendar year with Reference Number 628.›Note:
Field 01-T, REVERSION DATE/DATE OF TRANSFER (Valid for BMF Only)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The Reversion Date is found in Item O (Section 01), Page 1, Form 3413. It is located on Line 27 ("Reversion Date" ) of the Form 3552.
The following Reversion Date/Date of Transfer field, if present, should be validated, using the following guidelines:
Valid for BMF Only.
MFT-CD must be 76 or 17 (Date of Transfer).
REVERSION-DATE/DATE OF TRANSFER must be numeric.
Month of REVERSION-DATE/DATE OF TRANSFER must be in the range of 1 through 12.
Month/day configuration must be in the MONTH-DAY-TABLE.
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