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).
There must be one debit TC for every credit TC. If none, or more than one of these debit TCs 290, 294, 298, 300, and 308 is present, the credit TC and all corresponding (debit) 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.
If none of the debit TCs is present, notate on Form 4227, "None of the debit TCs is present" .
If there are more than one of the debit transaction codes present, notate on Form 4227, "More than one of the debit TCs are present" .
Attach 4227 to the document and route to Accounting for research and correction.
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