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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 Transaction Code 298 is present for IMF, it will error code if used with other tax and interest transaction codes. Otherwise, it is the same as a TC 290.

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 transaction codes are present, notate on Form 4227, "TC 298 is present for IMF with other tax and interest TCs" .

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

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