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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

See FSP 1.35.04.06; Page 4.3-ACTRFR-19 (Data Stores) for the MONTH-DAY-TABLE, for information regarding Normal Year and Leap Year data. Any employee familiar with the twelve months of the year and the number of days in each month (including Leap Year) knows this MONTH-DAY Table information already.

MFT 76 (REVERSION-DATE) can't be before 12/31/1984 (i.e., December 31, 1984).

MFT 17 (DATE OF TRANSFER) can't be before 12/31/2005 (i.e., December 31, 2005).

If the Reversion Date is not present, BUT:

the Abstract Number 204 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,

Then Field 01-T will appear invalid.

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