Number›Deposit Control Main Menu›Debit Voucher (DV) and DV Adjustment
Debit Voucher (DV) Adjustment
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for DV Adjustment (journal #221).
Account Number
DR/CR
Account Name
2110
Debit
Withholding Revenue Receipt (20-0101)
Application
1710
DR/CR
Dishonored Checks
1720
DR/CR
Dishonored Checks, ADJ
4120
Debit
SPC Suspense for MF-BMF
4125
Debit
EFTPS Suspense for BMF
4220
Debit
SPC Suspense for MF-IMF
4225
Debit
EFTPS Suspense for IMF
4255
Debit
EFTPS Suspense for IRAF
4425
Debit
EFTPS Suspense for NMF
6700
Debit
Foreign Check Collection Costs
Reclass
2110
DR/CR
Withholding (20-0101)
2120
DR/CR
Ind. Income Rev Receipt (20-0110)
2130
DR/CR
Corp. Revenue Receipt (20-0111)
2140
DR/CR
Excise Revenue Receipt (20-0152)
2150
DR/CR
Estate & Gift Revenue Receipt (20-0153)
2170
DR/CR
CTA Revenue Receipt (20-0130)
2180
DR/CR
FUTA Revenue Receipt (20-0121)
7001
DR/CR
EFTPS Unclassified (20F3820)
This table describes the steps required to complete DV Adjustment (journal #221).
Step
Prompt
Description / Action
Select
RACS Main Menu
Highlight/select Deposit.
Apply
Deposit Control Main Menu
Record
Select Debit Voucher Adjustment.
Tab or Apply
Account Period
Accept the highlighted current month or select the future month. From the Action Bar select...
Apply
Maintain Source Journal
Treasury #
Enter the Treasury number.
Tab Key
Prepare Date
Enter the Prepare Date in MM-DD-YYYY format.
Tab Key
Trace ID
Enter "X" (until further notice).
Add Button
Maintain Journal Entry
Amount
Enter the amount associated with the generated credit account 2110.
OK Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
Repeat for each Debit Voucher. When finished...
Cancel Button
Maintain Transaction Journal
Highlight/select Application from the Possible Source Journals. From the Action Bar, select...
Action then Add
Maintain Source Journal
Primary add journal will appear; however, no input is necessary for this journal.
Add Button
Maintain Journal Entry
Select the needed IRS Account.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button
Repeat for each account that has an amount. When finished with required data inputs, select...
Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct, see Introduction for "Edit and Delete" Buttons.
Edit or Delete Button
Maintain Transaction Journal
Message
Select Message to enter up to 256 characters of audit trail information.
OK Button
Post
Review input data. If correct...
Post Button
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