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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 3.12.21.7.2.1(5) below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

If Transaction Code (TC) 340 (Restricted Interest Assessment) or TC-341 (Restricted Interest Abatement) is present and the Interest-To-Date is missing, reject using Action Code 3.

Prepare a Form 4227 and notate "invalid transaction date" .

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

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