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MFT-CD 13 has to be calendar year with Reference Number 628.›Sections 42 Through 46 -Form 3552 only

Sections 42 Through 46 - Fields A Through T 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 42 through 46.

The alpha-field designators, field lengths (maximum length for variable fields) and the field titles are shown below.

Field

Field Length

(+/−)

Field Title

42-46A

2

State Code

42-46B

12

Credit Reduction Wages

42-46C

2

State Code

42-46D

12

Credit Reduction Wages

42-46E

2

State Code

42-46F

12

Credit Reduction Wages

42-46G

2

State Code

42-46H

12

Credit Reduction Wages

42-46I

2

State Code

42-46J

12

Credit Reduction Wages

42-46K

2

State Code

42-46L

12

Credit Reduction Wages

42-46M

2

State Code

42-46N

12

Credit Reduction Wages

42-46O

2

State Code

42-46P

12

Credit Reduction Wages

42-46Q

2

State Code

42-46R

12

Credit Reduction Wages

42-46S

2

State Code

42-46T

12

Credit Reduction Wages

A state code may not occur more than once per document.

There can be no missing fields between groups of state codes and wages. Missing fields will appear invalid. Move the data to fill the spaces.

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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