Note:

• MFT 03 - Abstract Number 125 is valid for Tax Period 200803 and after. MFT 29 - Abstract Numbers 235 or 236 are valid for Tax Periods 200012 (i.e., December 2000) and greater. Abstract 237 is valid for Tax Period 200412 (i.e., December 2004) and after. MFT 50 - Abstract Numbers 151-154 can't appear on the same record as 214, 182, 183. If this occurs, all Abstract Number fields that contain 214, 151-154, 182 or 183 will appear invalid. For Raw Processing, Abstract Numbers 182 and 183 (TC 150) may not appear on the same record. Abstract 234 is valid for Tax Period 199902 (i.e., February 1999) and greater. MFT 50 - Abstract Numbers 215 and 216 are valid for Tax Periods 201712 (December 2017) and later. (See Figure 3.12.21-24.)

Figure 3.12.21-24

Please click here for the text description of the image.

Determine the correct Abstract/IRS Number from the Form 3413 or Form 3552 and correct transcription errors.

When there is no Abstract/IRS Number available on the input form, or the correct one can't be determined, from attachments or the table above, use the following Abstract/IRS numbers:

For MFT Code 03, use abstract number 080.

For MFT Code 29, use abstract number 160 or 162.

For MFT Code 50, use abstract number 151.

For MFT Code 61, use abstract number 006.

When the Abstract/IRS Numbers can't be determined (for MFTs listed in the table other than the four listed in Paragraph (3), above), do as follows:

Reject, using Action Code 3.

Prepare Form 4227, Intra-SC Reject or Routing Slip.

Notate on 4227, “Abstract amount blank/missing”, and route to the originator for research and/or correction.