REFERENCE NUMBERS
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
REFERENCE-NUM
MFT-CD
DOC-CD
198
12
51, 52
253
30
51
255 through 258
30
51
260
30
51
262
30
51
271
01, 09, 11, 14
51, 52
276
01, 09, 11, 14
51, 52
280
01, 09, 11, 14
51, 52
281 through 282
12
51
290
01, 11, 14
51, 52
292 through 295
46
51
296
01, 09, 11, 14
51, 52
299
01, 09, 11, 14
51, 52
324
40
51, 52
330 through 333
08
51, 52
330 through 333
02, 12
51
331 through 332
30
51
334
30
51
336
30
51
338
30
51
346
40
51, 52
350
40
51, 52
352 through 357
40
51, 52
359 through 363
40
51, 52
369
40
- 52
375 through 377
40
51, 52
391
13, 55
51, 52
411
13, 55
51, 52
438
03
51, 52
500 through 510
13, 55
51
511
13, 55
51, 52
512 through 518
13, 55
51
519
13
51, 52
520 through 526
13, 55
51
527 through 528
55
51, 52
530
13, 55
51, 52
531
13, 55
51, 52
533
13, 55
51, 52
535
13, 55
51, 52
537
13, 55
51, 52
547 through 548
13, 55
51
549, 550
13, 55
51, 52
551
13, 55
51, 52
559 through 562
13, 55
51, 52
581
13, 55
51, 52
589
13, 55
51, 52
598
13, 55
51, 52
599
13, 55
51, 52
600 through 657
13, 55
51
627
55
52
658
13
51, 52
658 through 660
55
51
661
13, 55
51
662 through 663
13
51, 52
662 through 673
55
51
674 through 677
13, 55
51
678 ***
13
51
680
01 through 05, 06, 07, 09 through 12, 14, 16, 30, 31, 33, 34, 37, 44, 50, 51, 52, 60, 63, 64, 77, 78
51, 52
681
02, 05, 06, 30, 31, 51, 52
51, 52
682
02, 05, 06, 34, 51, 52
51, 52
683
02, 03, 05, 06, 07, 30, 31, 34, 51, 52, 55
51, 52
685
02, 30, 31
51, 52
686 *
01 through 05, 06, 07, 09 through 12, 14, 16, 30, 31, 33, 34, 37, 44, 50, 51, 52, 60, 63, 64, 77, 78
51, 52
687
01 through 05, 07, 09 through 12, 14, 16, 30, 31, 33, 34, 37, 44, 50 through 52, 60, 63, 64, 77, 78
51, 52
689 **
37, 44, 46, 67, 85, 86
51
692 ****
35, 65
51, 52
693
13
51, 52
694
13
51, 52
700
13, 30, 31, 55
51, 52
701
13
51, 52
702
13, 55
51, 52
703
13, 55
51, 52
704
13, 55
51, 52
705
13
51, 52
706
13, 55
51
707
05, 30, 31
51, 52
708, 709
13, 55
51
710
13, 30, 31, 55
51, 52
711
13, 55
51, 52
714
13, 55
51, 52
715
13, 55
51, 52
716
13, 55
51, 52
717
13, 55
51, 52
718
13, 55
51, 52
722
02, 06, 07
51, 52
723
02, 06
51, 52
724
02, 05, 06
51, 52
780, 781
ALL
51, 52
786 through 792
02, 30, 31
51
786 through 790, 792
06
51, 52
793
30, 31
51, 52
794
05, 52
51, 52
870, 871, 872
37
51, 52
The following "bullet" items are footnotes providing added information regarding the error fields, amounts or transactions associated with the Exhibit 3.12.21-8, Reference Numbers:
The original O1-N is a Positive Number. If a correction is made on O1-N, it can be a negative.
*DOC Code 52 will be valid for Reference Number 686 for 200101 processing.
** Reference Number 689 valid only with TC 240
If Field 01-M is 680, 681, 682, 685, 686, or 689, then Field 01-G must contain either TC-290, 294, 298, 300, 304, 308 or 402; or TC-291, 295, 299, 301, or 309 must appear in the correct TC field in Sections 02-19. (TC-291, 295, 299, 301 or 309. May appear in Section 02-19 but are not required. Their associated Transaction Amounts must be negative).
If not, Field 01-D, Field 01-M, Field 01-N or the correct TC and Amount Fields in Sections 02-19 will appear invalid.
***Reference Code 678 is valid for calendar year Tax Periods 198512 and subsequent. It must be month "12" . It is invalid for amounts greater than $50,000. If any of these requirements are not met, Fields 01-D, 01-M and 01-N will appear invalid.
****When Reference Code 692 is present with MFT 35, (1) it’s only valid for Tax Period 201812 and prior; (2) invalid for Tax Years 201912 and subsequent, and (3) Transaction Codes TC-240 or TC-241 or TC-290 or TC-291 must be present. If any of these requirements are not met, Fields 01-D, 01-M and 01-N will appear invalid.
Get a plain-English answer with a citation back to this text.
Ask AI about this code