MFT-CD 13 has to be calendar year with Reference Number 628.›Note:
Sections 42 Through 46 - Credit Reduction Wages Fields
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The State Code field and Credit Reduction Wages field will appear invalid if a valid credit reduction state (see Exhibit 3.12.21-9) is in the State Code field and the Credit Reduction Wages field is blank.
Compare the document with the register. Correct any transcription errors.
If the document is correct as transcribed, reject the record with Action Code 3.
Attach Form 4227 (to the document) with notation, "State Code field present; Credit Reduction Wages blank" .
Route the document to the originator for research and correction.
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