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
Use the procedures in Paragraph (10) below to identify the originator (to whom the Form 4227 (and document) should be sent for research and correction).
Figure 3.12.21-20
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Field 01-G will appear invalid along with Fields 01-H, Original Assessment Transaction Amount, Field 01-M, Reference Number and Field 01-N, Reference Amount if the information contained in those fields does not match the information contained in the table below.
MFT is 13 or 55*
MFT-CD
01-M REFERENCE NUMBER
01-N REFERENCE NUMBER AMT
01-G TRANS CD SECTION 01
01-H TRANS AMOUNT SECTION 01
55
527, 528
Greater than 0
240
0
55
Present (exclude 527, 528)
Greater than 0
290
0
13
Present
Greater than 0
240
0
13
Present (exclude 662, 663)
Greater than 0
290 or 241
0
55
Not Present
0
402
0 or positive
13
Not Present
0
240 or 402
0 or positive
13
Not Present
0
241
0 or negative
MFT is 02, 05, 51, 52, 30, 31
01-M REFERENCE NUMBER
01-N REFERENCE NUMBER AMT
01-G TRANS CD SECTION 01
01-H TRANS AMOUNT SECTION 01
Present
greater than
290
Positive or 0
(not blank)
0
Present
greater than
300
Positive or 0
(not blank)
0
Compare the document with the register. Correct any transcription errors.
If the document is correct as transcribed, reject the record with Action Code 3.
IMPORTANT: The following "bullets" provide other information on certain items contained in the above-referenced tables:
- MFTs 13 or 55: If Fields 01-M and 01-N are present, there must be a TC 290 in Field 01-G and NO amount in Field 01-H.
** MFTs 02, 05, 30, 31, 51, or 52: If Fields 01-M and 01-N are present, there must be either a TC 290 in Field 01-G and NO amount in Field 01-H, or a TC 300 in Field 01-G with or without an amount in Field 01-H.
Fields 01-G and 01-H will appear invalid if the transaction code is 150, the transaction amount is greater than 0 (zero), and the MFT is 06, 36, 37 (with a tax period later than 198711), or 67. Reject the register with Action Code 3. Attach Form 4227, notating, Transaction Code 150 transaction amount greater than 0 (zero), and route the Form 4227 to the Accounting function (for contact with the originator for research and/or correction).
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