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 IRAF (as a separate Master File) was retired in 2004. All references to "MFT 29" are what were previously referred to as IRAF.
BMF documents will have a 9-digit taxpayer identification number which can be a Social Security Number (SSN) or an Employer Identification Number (EIN).
SSNs-MFT 51 (Form 709, United States Gift Tax Return), and MFT 52 (Form 706, U.S. Estate Tax Return), will always have an SSN.
MFTs 46, 58, and 78 with a TIN Type (Field 01-K) of "0" will have an SSN. (See Figure 3.12.21-12.) If the TIN Type is blank, the TIN is an EIN.
EINs-must be all numeric and the first two digits may not be 00, 07 through 09, 17 through 19, 28, 29, 49, 78, 79, or 89.
Get a plain-English answer with a citation back to this text.
Ask AI about this code