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

Section 02-19 - Fields B, E, and H - Transaction Codes

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

These fields will be invalid if they do not contain a transaction code (TC) such as valid for the doc code, MFT, and section number being processed. See Exhibit 3.12.21-5, Valid IMF Transaction Code Table, through Exhibit 3.12.21-7, BMF Valid Transaction Code Table.

Compare the document and the register.

Correct any transcription errors.

Fields B, E, or H will appear invalid if more than one TC 150 is present in the document. Correct as follows:

Compare the document and the register.

Correct any transcription errors.

If the document is correct as transcribed, reject the record, using Action Code 3.

Notate on Form 4227, "two TC 150s present" .

Attach 4227 to the document and route to Accounting for research and/or correction.

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