MFT-CD 13 has to be calendar year with Reference Number 628.›Note:
Field 01-V, 4980 F-AMENDMENT-DT (Valid for BMF Only)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The 4980F Amendment Date is found in Item V (Section 01), Page 1, Form 3413. It is located on Line 29 ("4890F Amendment Date" ) of the Form 3552.
The following 4980 F-AMENDMENT-DT field, if present, should be validated, using the following guidelines:
Valid for BMF - MFT-CD must be 76.
4980 F-AMENDMENT-DT must be numeric.
Month of 4980 F-AMENDMENT-DT must be in the range of 1 through 12.
Month/day configuration must be in the MONTH-DAY-TABLE.
If 4980 F-AMENDMENT-DT can’t be before 12/31/1984 (i.e., December 31, 1984).
If the 4980F Amendment Date is not present, BUT:
the Abstract Number is 228 in Section 36 through 39, and
Transaction Code 150 is in Section 01 through 15, and
Master File System Code is "2" (BMF), and
the Format Code equals Form 3552 (i.e., "325" , "326" , or "347" ), and
MFT equals 76,
Then Field 01-V will appear invalid.
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