MFT-CD 13 has to be calendar year with Reference Number 628.›Section 41 - Form 3552 only
Section 41 - Fields A Through H Description
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Listed below are the fields contained in Section 41.
The alpha-field designator, field length (maximum length for variable fields) and the field title is shown below:
Field
Field Length
(+/−)
Field Title
41-A
13
Total Taxable Form 940 Wages
41-A
13
Total Taxable Form 940 Wages Computer
41-B
13
Total Amount Credit Reduction
41-B
13
Total Amount Credit Reduction Computer
41-C
2
State Code
41-D
12
Credit Reduction Wages
41-E
2
State Code
41-F
12
Credit Reduction Wages
41-G
2
State Code
41-H
12
Credit Reduction Wages
Section 41 must be present for Form 3552, Doc Code 51, if the tax class is 8, the MFT is 10 and there is either a TC 150, 29X or 30X. (See Figure 3.12.21-25.)
Figure 3.12.21-25
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This section must not be present for Form 3413.
If an amount is present in Field 41-A, Total Taxable 940 Wages, there must be an entry in Field 41-C, State Code. Search the document for the valid entries for these fields. If valid entries can't be located, reject the document with Action Code 3.
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