MFT-CD 13 has to be calendar year with Reference Number 628.›Sections 36 Through 39
Sections 36 Through 39 - Fields A Through F 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 Sections 36 through 39.
The alpha-field designator, field length (maximum length for variable fields) and the field titles are shown below:
Field
Field Length
(+/−)
Field Title
36-39A/C/E/G*
3
Abstract Number
36-39B/D/F/H*
12
+/−
Abstract Amount
Sections 36 through 39 contain Abstract/IRS Numbers and Abstract Amounts.
Section 36 is valid for all master files.
Section 37 is valid for BMF, MFT 03, 50, 61, and IRAF, MFT 29, 74, 76, 49.
Section 38 is valid with MFT code 03, 50, and 61,74, 76, 49.
Section 39 is valid only with MFTs 03 and 61, 74, 76, 49.
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