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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).

The State Code field and associated significant (greater than zero) Credit Reduction Wages field will error code if Transaction Code 150 is not present in Section 01. (See Figure 3.12.21-31.)

Figure 3.12.21-31

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Compare the document with the register and correct any transcription errors.

If the document is correct as transcribed, reject the record with Action Code 3.

Prepare Form 4227 with notation, "Credit Reduction wages without TC 150" .

Route 4227 to documentation and send to the originator.

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