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Unidentified Remittance File (URF)/Miscellaneous Fees
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for URF/Miscellaneous Fees (journal #407).
Account Number
DR/CR
Account Name
2310
Debit
Treaty Country Receipts (20-3220.19)
2315
Debit
Arbitrage Receipt (20–3220.19)
2320
Debit
Miscellaneous Receipt (20–3220.19)
2325
Debit
Miscellaneous Forfeiture Receipts (20-1099.19)
2330
Debit
EP/EO (20-2411)
2340
Debit
Photocopy Fee (20X5432.2)
2350
Debit
Public Debt (20X5080.1)
2360
Debit
Conscience Funds (20-1210)
2370
Debit
Mort Sub. Bond Receipts (20-3220.19)
2380
Debit
Installment Agreement Fee (20X5432.1)
2385
Debit
Reinstatement Installment (20X5432.3)
2395
Debit
Enrolled Agent (20X5432.4)
4620
Debit
Unidentified Remittances
2120
Credit
Individual Income Revenue Receipts (20-0110)
6310
Credit
Miscellaneous Fees
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