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MFT-CD 13 has to be calendar year with Reference Number 628.›Reminder:

Sections 36 Through 39 - Missing Field Groups

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Both items, abstract number and abstract amount must be present for each transaction group.

An insignificant group (both items missing) indicates no further information in the section.

Use Action Code 6 to fill or blank fields. Delete any unnecessary fields to the right of the last significant field.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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