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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) to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

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

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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