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

If incorrect or missing, compare against the TIN Type found in Item B (Section 01), Page 1 ("EIN or SSN and TIN Type" ), Form 3413, and correct Field 01-K.

If the MFT is 29, 30, 31, 35, 51, 52, 55, 65, 82 then the TIN Type should be "0" (SSN).

If the MFT is 17, 50, 58, 76, or 78, the TIN Type can be either "0" (for SSN) or blank (for EIN).

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

Internal Revenue Manual Part 3. Submission Processing

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