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MFT-CD 13 has to be calendar year with Reference Number 628.›Note:

Field 01-O - 2% Interest Date

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

The 2% Interest Date is not valid for MFTs 29, 30, and 55.

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

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