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 2% Interest Date is found in Item L (Section 01), Page 1, Form 3413. It is located on Line 22 of the Form 3552.
The 2% Interest Date is not a required field.
If the 2% Interest Date is present on Form 3552, TC 340 (Section 02 through 16) and the Interest-To-Date (Field 01-P) must also be present. If the required fields are not present, reject the register using Action Code 3. Attach Form 4227 to the document, notating, "interest-to date missing" , and route to the originator for research and/or correction.
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