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 Section 41 data (i.e., Taxable 940 Wages, Total Amount C. R. (Credit Reduction), State Code and Credit Reduction, may be found in the bottom part of the Form 3552).
If Section 41 data is not present on the document, verify that MFT (Field 01-C), is correct. If so, reject with Action Code 3.
Prepare Form 4227 with the notation, "MFT is 10, but Section 41 is blank" or "Credit Reduction Data required" .
Attach 4227 to the document and route to the originator for research and/or correction.
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