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 294 or TC 298 is present with more than one TC 290 (or any TC 300) in Section 01 through 19, Field 01-Q, and the corresponding transaction code 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, "TC 294 or TC 298 is present with more than one TC 290 (or (any) 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