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Unidentified Remittance File (URF)/Refund Repay
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for URF/Refund Repay (journal #408).
Account Number
DR/CR
Account Name
2410
Debit
Refund Repay Principal (20X0903)
2420
Debit
Repay Interest (20X0904)
4620
Debit
Unidentified Remittances
1510
Credit
Other Receivables, Regular
2120
Credit
Individual Income Revenue Receipts (20-0110)
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
6520
Credit
Refund of Tax and Interest – NMF
6800
Credit
Excess Collections
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