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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 3.12.21.10.2(4) above to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).

Compare the data on the document and the register against Exhibit 3.12.21-9, Credit Reduction Chart. If the Credit Reduction data (either) is NOT valid OR is not valid for the correct year:

Reject with Action Code 3.

Prepare Form 4227 with the notation, "Credit Reduction Data is not valid" or "Credit Reduction Data is not valid for the correct year" .

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

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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