Chart of Accounts
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Account Number
Account Title
Real or Nominal Account
Normal Balance
OTHER ACCOUNTS 0XXX
0003
HQ Warrant, Principal
Real
DR
0004
HQ Warrant, Interest
Real
DR
0005
HQ Warrant, COVID Stimulus US
Real
DR
0006
HQ Warrant, Earned Income CR
Real
DR
0022
HQ Warrant, Child Credit
Real
DR
0023
HQ Warrant, HCTC
Real
DR
0029
HQ Warrant, AMT - Ind
Real
DR
0030
HQ Warrant, Housing Credit
Real
DR
0031
HQ Warrant, AMT - Corp
Real
DR
0032
HQ Warrant, American Opp Tax Credit
Real
DR
0033
HQ Warrant, Make Work Pay
Real
DR
0035
HQ Warrant, Build America Bond
Real
DR
0036
HQ Warrant, COVID Response US
Real
DR
0042
HQ Warrant, Govt Retirees Credit
Real
DR
0043
HQ Warrant, Informant
Real
DR
0044
HQ Warrant, CDCTC
Real
DR
0045
Zone Academy Bonds, Warrant
Real
DR
0046
School Construction Bonds Warrant
Real
DR
0047
Renewable Energy Bonds, Warrant
Real
DR
0048
Energy Conservation Bonds, Warrant
Real
DR
0049
Prem Tax Cr, Warrant
Real
DR
0050
Adoption Credit, Warrant
Real
DR
0051
Small Business Credit, Warrant
Real
DR
0052
Therapeutic Credit, Warrant
Real
DR
0059
Disaster Rel Tax Relief, Warrant
Real
DR
0062
HQ Warrant, Adv Manufact Invest
Real
DR
0063
HQ Warrant, IRA Elective Payment
Real
DR
0129
HQ Apportion, AMT - Ind
Real
CR
0130
HQ Apportion, Housing CR
Real
CR
0131
HQ Apportion, AMT - Corp
Real
CR
0143
HQ Apportion, Informant
Real
CR
0159
Disaster Related Tax Relief
Real
CR
0203
HQ Surplus Warrant, Prin
Real
CR
0204
HQ Surplus Warrant, Int
Real
CR
0205
HQ Surplus Warrant COVID StimulusUS
Real
CR
0206
HQ Surplus Warrant, EIC
Real
CR
0222
HQ Surplus Warrant, Child Credit
Real
CR
0223
HQ Surplus Warrant, HCTC
Real
CR
0229
HQ Surplus Warrant, AMT - IND
Real
CR
0230
HQ Surplus Warrant, Housing CR
Real
CR
0231
HQ Surplus Warrant, AMT Corp
Real
CR
0232
HQ Surp. Warrant, American Opp Tax
Real
CR
0233
HQ Surp Warrant, Make Work Pay
Real
CR
0235
HQ Surp Warrant, Build America Bond
Real
CR
0236
HQ Surp Warrant, COVID Response US
Real
CR
0242
HQ Surp Warrant, Govt Retirees CR
Real
CR
0243
HQ Surplus Warrant, Informant
Real
CR
0244
HQ Surplus Warrant, CDCTC
Real
CR
0245
Zone Academy Bonds, Surp Warrant
Real
CR
0246
School Construction Bonds, Surp War
Real
CR
0247
Renewable Energy Bonds, Surp War
Real
CR
0248
Energy Conservation Bonds, Surp War
Real
CR
0249
Prem Tax Cr, Surp Warr
Real
CR
0250
Adoption Credit, Surp Warrant
Real
CR
0251
Small Business Credit, Surp Warrant
Real
CR
0252
Therapeutic Credit, Surp Warrant
Real
CR
0259
Disaster Rel Tax Relief, Surp Warr
Real
CR
0262
HQ Surp Warrant, Adv Manufact Inv
Real
CR
0263
HQ Surp Warrant, IRA Elective Pymt
Real
CR
0305
Recovery Rebate PY Downward Adj
Real
DR
0306
EITC Downward Adj
Real
DR
0322
Child Tax Credit Downward Adj
Real
DR
0323
HCTC Downward Adj
Real
DR
0331
Corporate AMT Downward Adj
Real
DR
0332
American Opp Tax CR Downward Adj
Real
DR
0335
BAB & RZA Downward Adj
Real
DR
0336
Resp & COBRA Downward Adj
Real
DR
0343
CDCTC Downward Adj
Real
DR
0345
QZAB Downward Adj
Real
DR
0346
QSCB Downward Adj
Real
DR
0347
Renewable Energy Downward Adj
Real
DR
0348
Energy Conservation Downward Adj
Real
DR
0349
CSR, Child Trans
Nominal
CR
0351
Small Business Downward Adj
Real
DR
0352
Premium Tax Credit Downward Adj
Real
DR
0362
Adv Manufact Invest Downward Adj
Real
DR
0363
IRA Elective Payment Downward Adj
Real
DR
0364
Prior Year Downward Adj - CV New
Nominal
DR
0365
Prior Year Downward Adj - CV Used
Nominal
DR
0431
CorpAMT, Sequestration
Nominal
CR
0435
BAB/RZB, Sequestration
Nominal
CR
0443
Informant, Sequestration
Nominal
CR
0445
QZA, Sequestration
Nominal
CR
0446
QSC, Sequestration
Nominal
CR
0447
REB, Sequestration
Nominal
CR
0448
QEC, Sequestration
Nominal
CR
0449
BHP CSR, Child Trans
Nominal
CR
0451
SBI, Sequestration
Nominal
CR
0452
State Innovation Sequester Parent
Real
CR
0459
Disaster Tax Relief, Sequestration
Real
CR
0463
IRA Elective Payment - SEQ
Nominal
CR
0505
HQ Disb, COVID Stimulus US
Real
CR
0522
HQ Child Credit Advance
Real
CR
0536
HQ Disb COVID COBRA
Real
CR
0543
HQ Disbursement, Informant
Real
DR
0549
Prem Tax Cr, Receivable
Real
DR
0605
HQ Disb, COVID Stimulus Territories
Real
CR
0606
Earned Income Tax CR, Territory
Real
CR
0616
HQ Disbursement, HCTC 6163
Real
DR
0636
HQ Disb, COVID Response Territories
Real
CR
0647
PTC, Liab Child
Real
CR
0649
Prem Tax Cr, Disb Child
Real
CR
0651
HQ Seized Assets
Real
DR
0705
HQ DISB COVIDRecoveryReb
Real
CR
0736
HQ Disb, COVID Emp Retention US
Real
CR
0747
State Innov 0949 Trans Par
Real
CR
0749
Prem Tax Cr, Parent Trans
Nominal
CR
0751
State Innov Transfer Parent
Real
CR
0831
HQ Disb Corp AMT, TY2018 & Future
Real
CR
0836
HQ Disb COVID Emp Reten Territories
Real
CR
0847
State Innov 0949 Trans Child HQ
Real
CR
0849
Prem Tax Cr, Child Trans
Nominal
DR
0851
State Innov Transfer Child
Real
CR
0852
HQ State Innov 0951 Child Oblig
Real
CR
0853
HQ State Innov 0951 Child Adv
Real
CR
0854
HQ State Innov 0951 Child Exp
Nominal
CR
0855
Child Allot, Realized Res StIn0951
Nominal
CR
0856
HQ State Innov 0949 Child Oblig
Real
CR
0857
HQ State Innov 0949 Child Adv
Real
CR
0858
HQ State Innov 0949 Child Exp
Nominal
CR
0859
Child Allot, Realized Res StIn0949
Nominal
CR
0903
HQ Disbursement Principal
Real
CR
0904
HQ Disbursement, Interest
Real
CR
0905
HQ Disbursements, Rebate
Nominal
CR
0906
HQ Disbursement, Earned Income CR
Real
CR
0908
Child Downward Adjustment PTC
Nominal
DR
0909
Child Upward Adjustment PTC
Nominal
CR
0910
Child Downward Adjustment CSR
Nominal
DR
0911
Child Upward Adjustment CSR
Nominal
CR
0912
Child Downward Adjustment BHP/PTC
Nominal
DR
0913
HQ Disbursement, DMF
Nominal
DR
0914
Child Upward Adjustment BHP/PTC
Nominal
CR
0915
Child Downward Adjustment BHP/CSR
Nominal
DR
0916
Child Upward Adjustment BHP/CSR
Nominal
CR
0920
HQ Photocopy Fee
Real
DR
0922
HQ Child Credit
Real
CR
0923
Health Coverage Tax Credit
Real
CR
0929
HQ Disbursement, AMT-IND
Real
CR
0930
HQ Disbursement, Housing
Real
CR
0931
HQ Disb Corp AMT, TY2017 & Prior
Real
CR
0932
HQ Disbursements, American Opp Tax
Real
CR
0933
HQ Disbursements, Make Work Pay
Real
CR
0935
HQ Disbursement, Build America Bond
Real
CR
0936
HQ Disb, COVID Response US
Real
CR
0942
HQ Disbursements, Govt Retiree CR
Real
CR
0943
HQ Disbursement CDCTC
Real
CR
0945
Zone Academy Bonds, Reclass
Real
CR
0946
School Construction Bonds, Reclass
Real
CR
0947
Renewable Energy Bonds, Reclass
Real
CR
0948
Energy Conservation Bonds, Reclass
Real
CR
0949
Prem Tax Cr, Disb Par
Real
CR
0950
Adoption Credit, Reclass
Real
CR
0951
Small Business Credit, Reclass
Real
CR
0952
Therapeutic Credit, Reclass
Real
CR
0962
HQ Disb, Adv Manufact Invest
Real
CR
0963
HQ Disb, IRA Elective Payment
Real
CR
0964
Current Year Adjustment - CV New
Nominal
DR
0965
Current Year Adj - CV Used
Nominal
DR
0970
Child Allot, Realized Res PTC
Nominal
CR
0971
Child Allot, Realized Res CSR
Nominal
CR
0972
Child Allot, Realized Res BHP PTC
Nominal
CR
0973
Child Allot, Realized Res BHP CSR
Nominal
CR
0975
HQ, State Innovation Disb
Nominal
DR
0976
Child Del Orders Oblig Unpaid PTC
Nominal
CR
0977
Child Del Orders Oblig Unpaid CSR
Nominal
CR
0978
Child Del Orders Oblig Unpd BHP/PTC
Nominal
CR
0979
Child Del Orders Oblig Unpd BHP/CSR
Nominal
CR
ACCOUNTS RECEIVABLE 1000
1049
BHP APTC, Child Trans
Nominal
CR
1051
State Innovation Sequester Child
Real
CR
1075
HQ, State Innovation
Nominal
CR
1100
BMF Accounts Receivable
Real
DR
1106
Reserved
Real
DR
1200
IMF Accounts Receivable
Real
DR
1205
CADE Accounts Receivable
Real
DR
1206
Reserved
Real
DR
1250
IRAF Accounts Receivable
Real
DR
1256
Reserved
Real
DR
1300
Non-Tax Accounts Receivable
Real
DR
1301
CADE Non-Tax Receivable
Real
DR
1306
Reserved
Real
DR
1314
Reserved
Real
DR
1321
NMF Notice
Real
DR
1322
NMF Taxpayer Delinquent Account
Real
DR
1324
NMF TDA Deferral
Real
DR
1360
NMF INSTALLMENT AGREEMENT
Real
DR
1371
NMF OIC
Real
DR
1389
NMF Suspense
Real
DR
1400
Tax Account Transferred Out
Real
DR
1401
Tax Receivable Accrued Interest
Real
DR
1402
Tax Receivable Accrued Penalty
Real
DR
1403
Compliance Assessments Principal
Real
DR
1404
Compliance Assessments Accrued Int
Real
DR
1405
Compliance Assessments Accrued Pen
Real
DR
1406
Write Offs Principal
Real
DR
1407
Write Offs Accrued Interest
Real
DR
1408
Write Offs Accrued Penalty
Real
DR
1409
Memo Principal
Real
DR
1410
Memo Accrued Interest
Real
DR
1411
Memo Accrued Penalty
Real
DR
1420
Tax Receivable Pending Principal
Real
DR
1424
TR CR Adj
Real
DR/CR
1426
Allowance for Doubtful Accounts ER
Real
CR
1427
TR Criminal Rest ADA
Real
CR
1428
Allowance for Doubtful Accounts CI
Real
CR
1429
Allowance for Doubtful Accounts
Real
CR
1430
Tax Receivable Adjustment
Real
DR/CR
1431
TR Pending Transaction Adj
Real
DR/CR
1432
TR Criminal Rest
Real
DR
1433
TR Criminal Rest Adj
Real
DR/CR
1435
TR ER Adjustments
Real
DR/CR
1510
Other Receivables, Regular
Real
DR
1530
Court Case Erroneous Refund
Real
DR
1535
CI Court Order Restitution Err. Ref
Real
DR
1540
Non-Court Case Erroneous Refund
Real
DR
1543
POC, Err Refund
Real
DR
1545
ID Theft Erroneous Refund
Real
DR
1547
Return Preparer, Err Ref
Real
DR
1550
Injured Spouse Claims Allowed-Rec
Real
DR
1580
Reserved
Real
DR
1600
Manual Assessment, Transit Account
Real
DR
1710
Dishonored Check
Real
DR
1720
Dishonored Check, Adj
Real
DR/CR
1810
BMF Account Receivable, Inactive
Real
DR
1815
CADE Accounts Receivable, Inactive
Real
DR
1816
Reserved
Real
DR
1817
Reserved
Real
CR
1820
IMF Account Receivable, Inactive
Real
DR
1825
IRAF Account Receivable, Inactive
Real
DR
1826
Reserved
Real
DR
1827
Reserved
Real
CR
1830
NMF Account Receivable, Inactive
Real
DR
1836
Reserved
Real
DR
1837
Reserved
Real
CR
1840
Other Receivable, Inactive
Real
DR
1856
Reserved
Real
DR
1857
Reserved
Real
DR
1903
HQ Disbursement Principal (Non-224)
Real
DR/CR
1904
HQ Disbursement, Interest (Non-224)
Real
DR/CR
1905
HQ Disb, COVID Stimulus US(Non-224)
Real
DR/CR
1906
HQ Disbursement, EIC (Non-224)
Real
DR/CR
1910
HQ Receivable, USPS
Real
DR
1920
HQ Disbursement Photo Fee (Non-224)
Real
DR/CR
1922
HQ Disburse, Child Tax Cr (Non-224)
Real
DR/CR
1923
HQ Disbursement, HCTC (Non-224)
Real
DR/CR
1929
HQ Disbursement, AMT Ind (Non-224)
Real
DR/CR
1930
HQ Disb, Housing Rec Cred (Non-224)
Real
DR/CR
1931
HQ Disbursement, AMT Corp (Non-224)
Real
DR/CR
1932
HQ Disb, Amer. Opp Tax (Non-224)
Real
DR/CR
1933
HQ Disb, MWP (Non-224)
Real
DR/CR
1935
HQ Disb, Build America (Non-224)
Real
DR/CR
1936
HQ Disb COVID Response US (Non-224)
Real
DR/CR
1942
HQ Disb, Gov't Retiree (Non-224)
Real
DR/CR
1945
Non 224 Zone Academy Bonds
Real
DR/CR
1946
Non224 School Construction Bonds
Real
DR/CR
1947
Non224 Renewable Energy Bonds
Real
DR/CR
1948
Non224 Energy Conservation Bonds
Real
DR/CR
1949
Prem Tax Cr, Non-224
Real
DR
1950
Non224 Adoption Credit
Real
DR/CR
1951
Non224 Small Business Credit
Real
DR/CR
1952
Non224 Therapeutic Credit
Real
DR/CR
1954
HQ Recl Informant (Non-224)
Real
DR/CR
1961
HQ Recl HCTC 6163 (Non-224)
Real
DR/CR
1962
HQ Disb Adv Manufact Invest(Non224)
Real
DR/CR
1963
HQ Disb, IRA Elective Pymt(Non-224)
Real
DR/CR
RECEIPT ACCOUNTS 2000
2110
Withholding Revenue Receipt, Dir
Nominal
DR
2111
HQ WITHHOLDING
Nominal
DR
2112
HQ Withholding/FICA (Non-224)
Nominal
DR
2120
Individual Inc Revenue Receipt, Dir
Nominal
DR
2121
HQ INDIVIDUAL INCOME
Nominal
DR
2122
HQ Individual (Non-224)
Nominal
DR
2130
Corporation Revenue Receipt, Dir
Nominal
DR
2131
HQ CORPORATION
Nominal
DR
2132
HQ Corporate (Non-224)
Nominal
DR
2140
Excise Revenue Receipt, Direct
Nominal
DR
2141
HQ Excise
Nominal
DR
2142
HQ Excise (Non-224)
Nominal
DR
2145
BPD Receipts
Nominal
DR
2146
Hire 911 Receipts
Nominal
DR
2150
Estate & Gift Revenue Receipt, Dir
Nominal
DR
2151
HQ Estate and Gift
Nominal
DR
2152
HQ Estate and Gift (Non-224)
Nominal
DR
2170
CTA Revenue Receipt, Direct
Nominal
DR
2171
HQ CTA Receipts
Nominal
DR
2172
HQ CTA Receipts (Non-224)
Nominal
DR
2180
FUTA Revenue Receipt, Direct
Nominal
DR
2181
HQ Federal Unemployment Tax
Nominal
DR
2182
HQ Federal Unemploy Tax (Non-224)
Nominal
DR
2190
EFTPS Unclassified
Nominal
DR
2199
HQ Windfall Profit
Nominal
DR
2210
Withholding Revenue Receipt, FTD
Nominal
DR
2220
Individual Inc Revenue Receipt, FTD
Nominal
DR
2221
Individual Income, Credit Elect
Nominal
DR
2222
Individual Income, Offset
Nominal
DR
2230
Corporation Revenue Receipt, FTD
Nominal
DR
2231
Corporate Income CR, Credit Elect
Nominal
DR
2232
Corporate Income CR, Offset
Nominal
DR
2240
Excise Revenue Receipt, FTD
Nominal
DR
2270
CTA Revenue Receipt, FTD
Nominal
DR
2280
FUTA Revenue Receipt, FTD
Nominal
DR
2305
Unclaimed Funds
Nominal
DR
2310
Treaty Country Receipts
Nominal
DR
2315
Arbitrage Receipt
Nominal
DR
2320
Miscellaneous Receipt
Nominal
DR
2325
MISC Forfeiture Receipt
Nominal
DR
2330
Ep/Eo User Fees
Nominal
DR
2335
Miscellaneous User Fees
Nominal
DR
2340
Photocopy Fee
Nominal
DR
2342
Photocopy Fee, Pr Yr
Nominal
CR
2345
Presidential Election Campaign
Nominal
DR
2350
Public Debt
Nominal
DR
2355
Federal Court Ordered Restitution
Nominal
DR
2360
Conscience Fund
Nominal
DR
2365
LIFO
Nominal
DR
2370
Mortgage Sub. Bond Receipt
Nominal
DR
2375
Informant, Receipts
Real
DR
2380
Original Installment Agreement
Nominal
DR
2385
Reinstatement Installment Agreement
Nominal
DR
2390
Reserved
Nominal
DR
2395
OIC User Fee
Nominal
DR
2410
Refund Repay Principal
Nominal
DR/CR
2420
Refund Repay Interest
Nominal
DR/CR
2500
Deposit Fund Receipt
Nominal
DR
2600
Oil Spill Receipt
Nominal
DR
2700
Anti-Drug Special Fund Receipt
Nominal
DR
2710
Informant Reward Receipt
Nominal
DR
2725
Frozen Credit Payable
Real
DR/CR
2735
Net Change to Payable
Real
DR/CR
2750
HQ Accrual Adjustment Collections
Nominal
DR/CR
2800
Reserved
Nominal
DR
2801
Coverover Receipts-NMI
Nominal
DR
2802
Coverover Receipts-VI
Nominal
DR
2803
Coverover Receipts-Guam
Nominal
DR
2804
Coverover Receipts-Samoa
Nominal
DR
2825
Frozen Credit Adjustment
Real
DR/CR
2835
Net Change to Payable, Adjustments
Real
DR/CR
2850
HQ Accrual Adjustment Transfers
Nominal
DR/CR
2900
Child Support Receipt
Nominal
DR
2910
IPAC Receipt
Nominal
DR
2911
Limited Pay - IPAC Receipt
Real
DR
2912
Reclamation Credit-IPAC Receipt
Real
DR
2913
Manual Reversal - IPAC Receipt
Real
DR
2914
MISC - IPAC Receipt
Real
DR
2915
DOJ Receipts
Real
DR
2916
DOJ to 3885 - IPAC Receipt
Real
DR
2917
Small Escrow - IPAC Receipt
Real
DR
2918
Asset Forfeiture- IPAC Receipt
Real
DR
2919
Library of Congress - IPAC Receipt
Real
DR
2920
CBP - IPAC Receipt
Real
DR
2921
Comptroller - IPAC Receipt
Real
DR
2922
DoD Army - IPAC Receipt
Real
DR
2923
Fed Debt - IPAC Receipt
Real
DR
2924
Vet Affairs - IPAC Receipt
Real
DR
2925
Territory - IPAC Receipt
Real
DR
2926
FPLP - IPAC Receipt
Real
DR
2927
Injured Spouse - IPAC Receipt
Real
DR
2928
Tax Credits - IPAC Receipt
Real
DR
2929
MISC Systemic IPAC Receipt
Real
DR
INVENTORY ACCOUNTS 3000
3200
Collateral Held
Real
DR
3300
Seized Property
Real
DR
3500
CARS Receipt Suspense
Real
DR
3502
CARS Disb Suspense
Real
CR
3875
HQ Liability, Debtor Master File
Real
DR
3876
HQ IPAC Suspense (Non-224)
Real
DR
3879
HQ Liability Budget Clearing (DISB)
Real
DR/CR
LIABILITY ACCOUNTS 4000
4048
PTC, Contra Child
Real
DR/CR
4049
PTC, Contra Parent
Real
DR/CR
4110
ECC Suspense For Master File-BMF
Real
DR/CR
4116
Tax Account Transferred Out
Real
CR
4117
Tax Receivable Accrued Interest
Real
CR
4118
Tax Receivable Accrued Penalty
Real
CR
4119
Tax Receivable Pending Principal
Real
CR
4120
SC Suspense For Master File-BMF
Real
DR/CR
4121
Compliance Assessments Principal
Real
CR
4122
Compliance Assessments Accrued Int
Real
CR
4123
Compliance Assessments Accrued Pen
Real
CR
4125
EFTPS Suspense for Master File-BMF
Real
DR/CR
4126
Write Offs Principal
Real
CR
4127
Write Offs Accrued Interest
Real
CR
4128
Write Offs Accrued Penalty
Real
CR
4130
ECC Unpostable Document-BMF
Real
DR/CR
4131
Memo Principal
Real
CR
4132
Memo Accrued Interest
Real
CR
4133
Memo Accrued Penalty
Real
CR
4150
HQ Due to Treasury, ADA
Real
DR
4152
Criminal Restitution - ADA
Real
DR
4160
HQ Liability, Seized Assets
Real
CR
4166
Reserved
Real
CR
4201
Reserved
Real
DR/CR
4205
To/From CADE
Real
DR/CR
4210
ECC Suspense For Master File-IMF
Real
DR/CR
4215
CADE ECC Suspense
Real
DR/CR
4216
Reserved
Real
CR
4217
ECC CADE Suspense MFT30 to MFT29
Real
DR
4220
SC Suspense For Master File-IMF
Real
DR/CR
4225
EFTPS Suspense for Master File-IMF
Real
DR/CR
4230
ECC Unpostable Document-IMF
Real
DR/CR
4236
Reserved
Real
CR
4251
ECC Suspense For Master File-IRAF
Real
DR/CR
4252
SC Suspense For Master File-IRAF
Real
DR/CR
4253
ECC Unpostable Document-IRAF
Real
DR/CR
4254
ECC Suspense for MFT30 to MFT29
Real
CR
4255
EFTPS Suspense for Master File-IRAF
Real
DR/CR
4256
Reserved
Real
CR
4266
Reserved
Real
CR
4276
Reserved
Real
CR
4300
Unapplied FTD Transaction-SCCF
Real
DR/CR
4420
SC Suspense For NMF
Real
DR/CR
4425
EFTPS Suspense for NMF
Real
DR/CR
4426
Reserved
Real
CR
4430
Unpostable Document-NMF
Real
DR/CR
4440
Assess & Abate Suspense-NMF
Real
DR/CR
4510
Prepayment Credit-BMF
Real
CR
4520
Prepayment Credit-IMF
Real
DR/CR
4521
Prepayment Credit - Non-Tax
Real
DR/CR
4522
CADE Prepayment CR Non-Tax
Real
CR
4525
Prepayment Credit-IRAF
Real
CR
4530
CADE Prepayment CR
Real
CR
4531
Prepayment Suspense-CADE/MasterFile
Real
CR
4610
Unapplied Advance Payment
Real
CR
4615
IRC Sect 847 Special Est Tax Paymt
Real
CR
4620
Unidentified Remittance
Real
CR
4625
Insolvency Suspense
Real
CR
4626
PFIC Receipts
Real
CR
4701
Liability for Coverover-NMI
Real
CR
4702
Liability for Coverover-VI
Real
CR
4703
Liability for Coverover-Guam
Real
CR
4704
Liability for Coverover-Samoa
Real
CR
4710
Offer-In-Compromise
Real
CR
4720
Sale Of Seized Property
Real
CR
4730
Miscellaneous Deposit Fund
Real
CR
4740
Deposit Fund In Transit
Real
CR
4750
Anti-Drug Special Fund Liability
Real
CR
4755
Liability for Informant Reward
Real
CR
4765
EFTPS Miscellaneous Suspense
Real
DR/CR
4770
Reserved
Real
CR
4801
Approved Voucher Payable Principal
Real
CR
4802
Approved Voucher Payable Interest
Real
CR
4803
Approved Voucher Payable Dep Fund
Real
CR
4804
Approved Voucher Payable Anti-Drug
Real
CR
4805
Approved Voucher Payable Oil Spill
Real
CR
4806
Approved Voucher Payable MISC REV
Real
CR
4808
Approved Voucher Pay, Inform Reward
Real
CR
4810
Liability Budget Clearing Acct
Real
DR/CR
4811
Approved Vouchers Payable-NMI
Real
CR
4812
Approved Vouchers Payable-VI
Real
CR
4813
Approved Vouchers Payable-Guam
Real
CR
4814
Approved Vouchers Payable-Samoa
Real
CR
4815
Approved Voucher Pay,MISC User Fee
Real
CR
4816
Approved Voucher Pay, Photocopy Fee
Real
CR
4817
Approved Voucher Pay, Original IA
Real
CR
4818
Approved Voucher Pay, Reinstated IA
Real
CR
4819
Approved Voucher Pay, OIC User Fee
Real
CR
4820
Approved Voucher Pay, Reserved Rfnd
Real
CR
4823
Reserved
Real
CR
4900
Revenue CR In Transit To Other SC
Real
CR
4910
Disbursement, Loss
Real
DR
4950
IMF Unallowable Deduction
Real
DR/CR
4960
Unconfirmed FTDs
Real
CR
4970
Unapplied Refund Reversal
Real
DR/CR
4971
Unapplied External Leads
Real
CR
4975
Liability, DOJ Receipts
Real
CR
4980
Liability For Inventory Accounts
Real
CR
4985
IPACR Suspense
Real
CR
DISBURSEMENT ACCOUNTS 5000
5029
HQ Earmarked Trust Fund
Nominal
DR
5030
HQ Earmarked Trust Fund (Non-224)
Nominal
DR
5062
HQ Expense, Adv Manufact Invest
Nominal
CR
5063
HQ Expense, IRA Elective Payment
Nominal
CR
5081
HQ Presidential Election Campaign
Nominal
DR
5082
HQ Pres Election Campaign (Non-224)
Nominal
DR
5100
Disbursement, Principal
Nominal
CR
5110
HQ Principal, SC Refund
Nominal
CR
5120
HQ Principal, FUTA
Nominal
CR
5130
HQ Principal, RRT
Nominal
CR
5140
HQ Principal, Customs
Nominal
CR
5150
HQ Principal, BATF
Nominal
CR
5151
State Innovation Sequester Payment
Real
DR
5152
HQ Undelivered Orders UP 0951 Child
Real
DR
5153
HQ Undeliverd Orders ADV 0951 Child
Real
DR
5154
HQ Delivered Orders Paid 0951 Child
Nominal
DR
5156
HQ Undelivered Orders UP 0949 Child
Real
DR
5157
HQ Undeliverd Orders ADV 0949 Child
Real
DR
5158
HQ Delivered Orders Paid 0949 Child
Nominal
DR
5160
HQ Principal, HCTC 0923
Nominal
DR
5165
HQ Principal, HCTC 6163
Nominal
CR
5200
Disbursement, Interest
Nominal
CR
5210
HQ Interest, SC Refunds
Nominal
DR
5220
HQ Interest, FUTA
Nominal
CR
5230
HQ Interest, RRT
Nominal
CR
5240
HQ Interest, Customs
Nominal
CR
5250
HQ Interest, BATF
Nominal
DR
5260
HQ Debtor Master File
Nominal
CR
5261
HQ DMF Interest Reimbursement
Nominal
CR
5300
Disbursement, Deposit Fund
Nominal
CR
5301
Disbursement, MISC Fee Refund
Nominal
CR
5302
Disbursement Photocopy Fee
Nominal
CR
5303
Disbursement Original IA PriorYr
Nominal
CR
5304
Disbursement Reinstated IA PriorYr
Nominal
CR
5305
Disbursement, OIC User Fee
Nominal
CR
5306
Disbursement, Reserved
Nominal
CR
5307
Disbursement Original IA CurrentYr
Nominal
CR
5308
Disbursement Reinstated IA CurrYr
Nominal
CR
5400
Disbursement, MISC Revenue
Nominal
CR
5500
Disbursement, Anti-Drug
Nominal
CR
5510
Disbursement, Informant Reward
Nominal
CR
5511
HQ Expense, PCA Fund Ind
Nominal
DR
5512
PCA Spec Comp Pers Rec Ind
Nominal
DR
5513
HQ Expense PCA Fund Withholding
Nominal
DR
5514
PCA Spec Comp Pers Rec Withhold
Nominal
DR
5515
HQ Expense, PCA Fund Corporate
Nominal
DR
5516
PCA Spec Comp Pers Rec Corp
Nominal
DR
5517
HQ Expense, PCA Fund Excise
Nominal
DR
5518
PCA Spec Comp Pers Rec Excise
Nominal
DR
5519
HQ Expense, PCA Fund Estate & Gift
Nominal
DR
5520
PCA Spec Comp Pers Rec Estate Gift
Nominal
DR
5521
HQ Expense, PCA Fund Railroad
Nominal
DR
5522
PCA Spec Comp Pers Rec RR
Nominal
DR
5523
HQ Expense, PCA Fund FUTA
Nominal
DR
5524
PCA Spec Comp Pers Rec FUTA
Nominal
DR
5601
Disbursement, NMI
Nominal
CR
5602
Disbursement, VI
Nominal
CR
5603
Disbursement, Guam
Nominal
CR
5604
Disbursement, Samoa
Nominal
CR
5610
HQ Expense, Earned Income Credit
Nominal
CR
5611
HQ Expense, EIC (Non-224)
Nominal
CR
5620
HQ Expense, Informant Reward
Nominal
CR
5630
HQ Expense, Photocopy Fee
Nominal
CR
5631
HQ Expense, Photocopy Fee (Non-224)
Nominal
CR
5640
HQ Expense Disbursement, Principal
Nominal
CR
5641
HQ Expense Disburse Princ (Non-224)
Nominal
CR
5644
HQ Expense, Govt Retiree Credit
Nominal
CR
5645
HQ Expense, COVID Response US
Nominal
CR
5646
HQ Expense, Make Work Pay
Nominal
CR
5647
HQ Expense, American Opp Tax Credit
Nominal
CR
5648
HQ Expense, Build America Bond
Nominal
CR
5649
HQ Expense CDCTC
Nominal
CR
5650
HQ Expense Disbursement, Interest
Nominal
CR
5651
HQ Expenses Disbursement, HCTC
Nominal
CR
5652
HQ Expense, Disburse Int (Non-224)
Nominal
CR
5653
HQ Expense, Disburse HCTC (Non-224)
Nominal
CR
5654
Renewable Energy Bonds, HQ Disb
Nominal
DR/CR
5655
Energy Conservation Bonds, HQ Disb
Nominal
DR/CR
5656
Zone Academy Bonds, HQ Disb
Nominal
DR/CR
5657
School Construction Bonds, HQ Disb
Nominal
DR/CR
5658
Adoption Credit, HQ Disb
Nominal
DR/CR
5659
Therapeutic Credit, HQ Disb
Nominal
DR/CR
5660
HQ Expense, Child Credit
Nominal
CR
5661
HQ Expense, Territorial Child CR
Nominal
DR/CR
5662
HQ Expense, Child Credit (Non-224)
Nominal
DR/CR
5663
HQ Expense, Terr Child Cr (Non-224)
Nominal
DR/CR
5664
HQ Expense, Coverover
Nominal
DR
5665
HQ Expense, Disaster Tax Relief
Real
DR
5666
HQExpense COVID StimulusTerritories
Nominal
DR/CR
5667
HQ Expense COVID Resp Territories
Nominal
DR/CR
5668
HQExpense COVID EMPRetenTerritories
Nominal
DR/CR
5669
American Opp Tax CR, Territory
Nominal
DR/CR
5670
HQ Expense, AMT-IND
Nominal
CR
5671
HQ Expense, Housing
Nominal
CR
5672
HQ Expense, AMT-Corp
Nominal
CR
5673
Small Business Credit, HQ Disb
Nominal
DR/CR
5674
State Innov Sequester HQ Disb
Real
DR
5675
HQ State Innov Seq Disb
Nominal
DR
5890
Tax Revenue Refunds - Other
Nominal
DR/CR
5891
Tax Revenue Refunds - Individual
Nominal
DR/CR
5892
Tax Revenue Refunds - Corporate
Nominal
DR/CR
5893
Tax Revenue Refunds - Unemployment
Nominal
DR/CR
5894
Tax Revenue Refunds - Excise
Nominal
DR/CR
5895
Tax Revenue Refunds - Estate & Gift
Nominal
DR/CR
5900
HQ BCA, Disbursement
Nominal
DR/CR
5901
HQ EXCESS FICA
Nominal
DR/CR
5902
HQ BCA, Disbursement (Non-224)
Nominal
DR/CR
5903
HQ Excess FICA (Non-224)
Nominal
DR/CR
5998
HQ Rev Revenue Clear Accountability
Nominal
DR/CR
5999
HQ Revenue Clearance Accountability
Real
DR/CR
ASSESSMENTS AND SETTLEMENTS 6000
6001
Installment Agreement Liability
Nominal
CR
6010
Arbitrage Rebate Liability
Nominal
CR
6011
Arbitrage Rebate Penalty Liability
Nominal
CR
6110
Withholding Tax Assessment-Prin
Nominal
CR
6111
Withholding Tax Assessment-Pen
Nominal
CR
6112
Withholding Tax Assessment-Int
Nominal
CR
6120
Individ Income Tax Assessment-Prin
Nominal
CR
6121
Individ Inc Tax Assessment-Pen
Nominal
CR
6122
Individ Inc Tax Assessment-Int
Nominal
CR
6130
Corporation Tax Assessment-Prin
Nominal
CR
6131
Corporation Tax Assessment-Pen
Nominal
CR
6132
Corporation Tax Assessment-Int
Nominal
CR
6140
Excise Tax Assessment-Prin
Nominal
CR
6141
Excise Tax Assessment-Pen
Nominal
CR
6142
Excise Tax Assessment-Int
Nominal
CR
6150
Estate & Gift Tax Assessment-Prin
Nominal
CR
6151
Estate&Gift Tax Assessment-Pen
Nominal
CR
6152
Estate&Gift Tax Assessment-Int
Nominal
CR
6170
CTA Tax Assessment-Prin
Nominal
CR
6171
CTA Tax Assessment-Pen
Nominal
CR
6172
CTA Tax Assessment-Int
Nominal
CR
6180
FUTA Tax Assessment-Prin
Nominal
CR
6181
FUTA Tax Assessment-Pen
Nominal
CR
6182
FUTA Tax Assessment-Int
Nominal
CR
6190
Previously Assessed Tax
Nominal
CR
6191
Previous Assessed Penalty
Nominal
CR
6192
Previously Assessed Interest
Nominal
CR
6195
Reserved
Nominal
DR
6200
Taxpayer Account Transferred
Nominal
DR/CR
6201
Mirror Assessment Account TRF MFT31
Nominal
CR
6310
Miscellaneous Fee
Nominal
CR
6320
Offshore Oil Account
Nominal
CR
6330
Debtor Master File Offset
Nominal
CR
6357
Reserved
Nominal
DR
6400
Miscellaneous Revenue Collection
Nominal
CR
6407
Reserved
Nominal
DR
6507
Reserved
Nominal
DR
6510
Overassessment Credited
Nominal
DR
6520
Refund Of Tax And Interest-NMF
Nominal
DR/CR
6530
Tax Account Compromised
Nominal
DR
6540
Small Debit & Credit Cleared
Nominal
DR/CR
6545
BMF 100% Penalty Credit Allowed
Nominal
DR/CR
6550
Withholding Tax Payment Credited
Nominal
DR/CR
6560
Other Credits Allowed
Nominal
DR
6565
Refund Cancellation Credit Allowed
Nominal
DR
6570
Substantiated Credit Allowed
Nominal
DR
6575
Overpayment Interest Allowed
Nominal
DR
6580
Revenue CR Transferred To & From
Nominal
DR/CR
6590
Deposit Fund CR Transfer To & From
Nominal
DR/CR
6600
Accounts Cleared, Statute
Nominal
DR/CR
6607
Reserved
Nominal
DR
6700
Foreign Check Collection Cost
Nominal
DR
6737
HQ Northern Marianna Islands
Nominal
DR
6738
HQ Northern Mariana Is (Non-224)
Nominal
DR
6800
Excess Collection
Nominal
CR
6801
Expired External Leads
Nominal
CR
6810
Unapplied Statute Expired Credit
Nominal
DR/CR
6900
Adj Or Correction Of Revenue Rcpts
Nominal
DR
6901
ECP Adjustments of Revenue
Nominal
DR
6905
ID Theft Err Refund W/O
Nominal
DR
6907
Return Preparer, W/O
Nominal
DR
6910
Adj Or Correction Of MISC Revenue
Nominal
DR
6920
Disbursement Write-Off
Nominal
DR
6950
DOJ Civil Debt Collection Holdback
Nominal
DR
6970
Small Debit And Credit Cleared-FTD
Nominal
DR/CR
6975
Liab for Small DB-CR Cleared FTD
Nominal
DR/CR
6980
Acq Prprty Disposed Other Than Sale
Nominal
DR
6985
Profit&Loss Sale Acquired Property
Nominal
DR/CR
OTHER ASSETS 7000
7001
EFTPS Unclassified
Real
DR
7002
Deposit Fund
Real
DR
7003
Anti-Drug
Real
DR
7004
Informant Reward
Real
DR/CR
7005
Northern Mariana Islands
Real
DR
7006
Virgin Islands
Real
DR
7007
Guam
Real
DR
7008
Samoa
Real
DR
7009
Insolvency Unclassified
Real
DR
7010
Intra-Governmental Suspense
Real
DR
7011
HQ EFTPS Unclassified (Non-224)
Real
DR
7012
HQ Misc Receipt Dep. Fund (Non-224)
Real
DR
7013
HQ Misc Receipt Anti-Drug (Non-224)
Real
DR
7014
HQ Informant Reward (Non-224)
Real
DR
7015
HQ Coverover NMI (Non-224)
Real
DR
7016
HQ Coverover Virgin Is (Non-224)
Real
DR
7017
HQ Coverover Guam (Non-224)
Real
DR
7018
HQ Coverover Samoa (Non-224)
Real
DR
7100
Property Acquired In Payment Of Tax
Real
DR
7200
Unclassified FTD
Real
DR
7210
Confirmed Unclassified Amount
Real
DR
7220
Unconfirmed Unclassified Amount
Real
DR
7300
Unconfirmed Debit
Real
DR
7500
Undeposited Collection
Real
DR
7610
Embezzlement & Theft
Real
DR
7620
Unexplained Loss
Real
DR
7630
Reserved
Real
DR
7640
Reserved
Real
DR
7649
ECP Deposit Discrepancy
Real
DR
7650
Deposit Discrepancy
Real
DR
7660
Reserved
Real
DR
WORK IN PROCESS CONTROL ACCOUNTS 8000
8100
FTD Input
Nominal
DR
8200
FTD Deposit Confirmed
Nominal
CR
8231
Corp AMT, TY2018 & Future, CR Elect
Real
CR
8236
COVID COBRA Credit Elect
Real
CR
8305
COVID RecoveryReb Credit Elect
Real
CR
8306
Earned Income CR, Credit Elect
Real
CR
8310
Reserved
Nominal
DR
8320
Reserved
Nominal
DR
8322
Child Tax CR, Credit Elect
Real
CR
8323
HCTC, Credit Elect
Real
CR
8330
Reserved
Nominal
DR
8331
Corp AMT, TY2017 & Prior CR Elect
Real
CR
8332
American Opp Tax CR, Credit Elect
Real
CR
8335
Build America Bonds, Credit Elect
Real
CR
8336
COVID Response US Credit Elect
Real
CR
8340
Reserved
Nominal
DR
8343
CDCTC, Credit Elect
Real
CR
8345
Zone Academy Bonds, Credit Elect
Real
CR
8346
School Construct Bonds,Credit Elect
Real
CR
8347
Renewable Energy Bonds,Credit Elect
Real
CR
8348
Energy Conserv Bonds, Credit Elect
Real
CR
8349
Premium Tax CR, Credit Elect
Real
CR
8351
Small Business CR, Credit Elect
Real
CR
8362
Adv Manufact Invest Credit Elect
Real
CR
8363
IRA Elective Payment Credit Elect
Real
CR
8370
Reserved
Nominal
DR
8380
Reserved
Nominal
DR
8400
Reserved
Nominal
DR
8405
COVID RecoveryReb Offset
Real
CR
8406
Earned Income CR, Offset
Real
CR
8422
Child Tax CR, Offset
Real
CR
8423
HCTC, Offset
Real
CR
8431
Corp AMT, TY2017 & Prior Offset
Real
CR
8432
American Opp Tax CR, Offset
Real
CR
8435
Build America Bonds, Offset
Real
CR
8436
COVID Response US Offset
Real
CR
8443
CDCTC, Offset
Real
CR
8445
Zone Academy Bonds, Offset
Real
CR
8446
School Construct Bonds, Offset
Real
CR
8447
Renewable Energy Bonds, Offset
Real
CR
8448
Energy Conservation Bonds, Offset
Real
CR
8449
Premium Tax CR, Offset
Real
CR
8451
Small Business CR, Offset
Real
CR
8462
Adv Manufact Invest Offset
Real
CR
8463
IRA Elective Payment Offset
Real
CR
8510
Reserved
Nominal
DR/CR
8520
Reserved
Nominal
DR/CR
8530
Reserved
Nominal
DR/CR
8531
Corp AMT, TY2018 & Future, Offset
Nominal
CR
8536
COVID COBRA Offset
Real
CR
8540
Reserved
Nominal
DR/CR
8636
COVID Emp Retention US Credit Elect
Real
CR
8731
New Corp AMT, Offset
Real
CR
8736
COVID Emp Retention US Offset
Real
CR
LEDGER CLOSING ACCOUNTS 9000
9998
Reversal Rev Clearance Accountability
Nominal
DR/CR
9999
Revenue Clearance Accountability
Real
DR/CR
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