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).
Section 41 will appear on the register as extraneous (#) if the MFT is other than 10 and there is data present in Section 41. See Figure 3.12.21-28.
Figure 3.12.21-28
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