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 3.12.21.5.2.2(5) above to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).
If a TC 290 or TC 300 is present with none of the Transaction Codes (TCs) 294, 295, 298, 299, 304, 308 and 309 Fields B, E, H, Field 01-Q (the Interest Computation Date) and all of the corresponding TC fields will error code. To correct:
Compare the document (Form 3552) 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, "Needs one of the following (TC 294, 295, 298, 299, 304, 308, or 309) present with TC 290 or TC 300" .
Attach 4227 to the document and route to Accounting for research and correction.
Get a plain-English answer with a citation back to this text.
Ask AI about this code