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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 3.12.21.5.2.2(5) above to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

If more than one of these transaction codes (294, 295, 298, 299, 304, 308 and 309) are present, Field 01-Q and the corresponding TC fields will error code. To correct:

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, "Interest Computation Date is present with more than one of the Transaction Codes (TCs 294, 295, 298, 299, 304, 308, and 309)" .

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

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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