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

Reminder:

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

Follow the table/procedures in IRM 3.12.21.4.2.19(3), above, to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

IMPORTANT: The original Field 01-N (Reference Number Amount) is a positive number. If correction is made on Field 01-N, it can be a negative number.

If there is a Reference Number Amount (Field 01-N) present and no Reference Number (Field 01-M), search the document and attachments for a valid Reference Number.

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