MFT-CD 13 has to be calendar year with Reference Number 628.›Sections 42 Through 46 -Form 3552 only›Correction Procedures -Sections 42 Through 46
Sections 42 Through 46 - State Code Fields
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The valid State Codes are AK, AL, AR, AZ, CA, CO, CT, DC, DE, FL, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NY, NM, NV, NY, OH, OK, OR, PA, PR, RI, SC, SD, TN, TX, UT, VA, VI, VT, WA, WI, WV, and WY.
The State Code field and Credit Reduction Wages field will appear invalid if the State Code field (see Exhibit 3.12.21-9) is blank and the Credit Reduction Wages field is present.
Compare the document with the register. Correct any transcription errors.
If the document is correct as transcribed, reject the record with Action Code 3. Attach Form 4227 to the document and send it to the originator with notation, "Credit Reduction wages present; State Code blank" .
Get a plain-English answer with a citation back to this text.
Ask AI about this code