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Unidentified Remittance File (URF)/Miscellaneous (MISC)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for URF/MISC (journal #404).
Account Number
DR/CR
Account Name
4620
Debit
Unidentified Remittances
1510
Credit
Other Receivables, Regular
1710
Credit
Dishonored Checks
1720
Credit
Dishonored Check Adjustments
1830
Credit
NMF Account Receivable, Inactive
4120
Credit
SPC Suspense for MF-BMF
4220
Credit
SPC Suspense for MF-IMF
4252
Credit
SPC Suspense for MF-IRAF
4420
Credit
SPC Suspense for NMF
6570
Credit
Substantiated Credits Allowed
6800
Credit
Excess Collection
Reclass
2110
Debit
Withholding Revenue Receipts (20-0101)
2120
Debit
Individual Income Revenue Receipts (20-0110)
2130
Debit
Corporation Revenue Receipts (20-0111)
2140
Excise Revenue Receipts (20-0152)
2150
Debit
Estate and Gift Revenue Receipts (20-0153)
2170
Debit
CTA Revenue Receipts (20-0130)
2180
Debit
FUTA Revenue Receipts (20-0121)
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