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
Field 40-K is positive and negative for Form 3552 ONLY.
Field 40-L--Current Quarter's Tips and Group Term Insurance Adjustment:
This information is found under Item L (Section 40), Page 2 (Form 3413); also, Line 10, Page 1 (Form 3552).
This field is only valid with doc code 51, MFT 01 (01 only prior to 199412).
If invalid on another MFT, delete Field 40-L.
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