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

Field 01-L - Correspondence Received Date

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

The Correspondence Received Date is found in Item K (Section 01), Page 1, Form 3413. It is located on Line 25 of the Form 3552.

The Correspondence Received Date must be in YYYYMMDD format and must be all numeric. It may not be later than the current processing date nor earlier than 1962-12-01 (December 1, 1962) for IMF, 1961-12-01 (December 1, 1961) for BMF, or 1976-01-01 (January 1, 1976) for IRAF. It can't be earlier than the earliest date allowed.

If the date was transcribed incorrectly, correct using Action Code 6.

If a valid correspondence received date can't be located, reject the document with Action Code 3. Attach Form 4227, notating “invalid correspondence received date”.

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