MFT-CD 13 has to be calendar year with Reference Number 628.›Reminder:
Abstract Math Error Net Assessment - Sections 36-39 (Correction Procedures)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Compare the document with the register. Correct any transcription errors.
This math check is performed only if the Doc Code is 51, the MFT is 03, 29, 50, 61, 76, 77 or 78 and TC 15X, TC 29X or TC 30X is present in sections 01-19. Also refer to Exhibit 3.12.21-10 (TC 150 Abstract Versus Tax Period Table), Exhibit 3.12.21-11 (TC 290-30X Abstract Versus Tax Period Table) and Figure 3.12.21-33 for more information.
If the document was transcribed correctly or there are no abstract numbers and amounts present, add section 36 to the register, using the following abstract numbers, for the Net Tax Assessment Amount.
Use Abstract 080 for Form 720, Quarterly Federal Excise Tax Return.
Use Abstract 006 for Form 11, Special Tax Return and Application for Registry.
Use Abstract 151 for Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC.
Use Abstract 160 for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.
If the abstract amounts are present in Sections 36-39 and do not equal the net tax assessment, reject, using Action Code 3. Attach Form 4227 and send to Accounting for contact with the originator. Notate as follows: "Abstract amounts do not equal net tax assessment" .
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