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).
Field 01-D, Tax Period, State Code field, and Credit Reduction Wages field (greater than zero) will appear invalid when there is no TC 150 in Section 01 and Credit Reduction Wages field is present; the State Code field is blank and Credit Reduction Wages field is present or an invalid credit reduction state for the tax period is present. See Figure 3.12.21-32.
Figure 3.12.21-32
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Compare the document with the register and correct any transcription errors.
If the document is correct as transcribed, reject with Action Code 3.
Prepare Form 4227either with notation, "Credit Reduction wages without TC 150 and other Credit Reduction information" . or"Invalid credit reduction state for the tax period is present without TC 150" .
Attach 4227 to the document and route to the originator for research and correction.
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