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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-L is positive and negative for Form 3552 and Form 3413.

Field 40-M--Qualified Small Business Credit - Form 8974(Form 941, Form 943 and Form 944):

This information is found under Item M (Section 40), Page 2, Form 3413; also, Line 11a, Page 1, Form 3552, displayed as Qualified Small Business Credit - Form 8974 (Forms 941, 943 & 944).

This field is valid for MFT 01, MFT 11, and MFT 14.

Valid tax periods are 201712 and later.

Valid transaction codes are 29X/30X.

If invalid on another MFT, delete Field 40-M.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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