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Deposit
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The Deposit journals are used to record DTs for both Revenue, Miscellaneous and EFTPS (MSC Only) Collections.
These are the valid debit accounts for Deposit(s) on journal 210.
Account Number
DR/CR
Account Name
2110
Debit
Withholding Revenue Receipt (20-0101)
2120
Debit
Individual Income Revenue Receipt (20-0110)
2130
Debit
Corporation Revenue Receipts (20-0111)
2140
Debit
Excise Revenue Receipts (20-0152)
2150
Debit
Estate & Gift Revenue Receipt (20-0153)
2170
Debit
CTA Revenue Receipt (20-0130)
2180
Debit
FUTA Revenue Receipt (20-0121)
2305
Debit
Unclaimed Funds (20-1060.19)
2310
Debit
Treaty Country Receipts (20-3220.19)
2315
Debit
Arbitrage Receipt (20-3220.19)
2320
Debit
Miscellaneous Receipt (20-3220.19)
2325
Debit
MISC Forfeiture Receipt (20-1099.19)
2330
Debit
EP/EO User Fee (20-2411)
2335
Debit
EO User Fee Increase (20X5432.5)
2340
Debit
Photocopy CrYr Refunds (20X5432.7)
2345
Debit
Presidential Election Campaign (20X5081.1)
2350
Debit
Public Debt (20X5080.1)
2355
Debit
Federal Court Ordered Restitution (20-3220.19)
2360
Debit
Conscience Fund (20-1210)
2365
Debit
LIFO (20-3220.19)
2370
Debit
Mortgage Subsidy. Bond Receipt (20-3220.19)
2380
Debit
Original Installment Agreement (20X5432.1)
2385
Debit
Reinstatement Installment Agreement (20X5432.3)
2395
Debit
Enrolled Agent (20X5432.4)
2410
Debit
Photocopy PrYr Refunds (20X0903)
2420
Debit
Refund Repay Interest (20X0904)
7002
Debit
Deposit Fund Receipt (20X6879.09)
7009
Debit
Insolvency (20F3820)
Accounting Application
1510
Credit
Other Receivables, Regular
1710
Credit
Dishonored Checks
1720
Credit
Dishonored Checks, ADJ
4120
Credit
SPC Suspense for MF-BMF
4125
Credit
EFTPS Suspense for BMF
4220
Credit
SPC Suspense for MF-IMF
4225
Credit
EFTPS Suspense for IMF
4255
Credit
EFTPS Suspense for IRAF
4420
Credit
SPC Suspense for NMF
4425
Credit
EFTPS Suspense for NMF
4620
Credit
Unidentified Remittances
4765
Credit
EFTPS MISC Suspense
6310
Credit
Miscellaneous Fee *
6400
Credit
MISC Revenue Collection **
6800
Credit
Excess Collection
6801
Credit
Expired External Leads
Deposit Fund
4710
Credit
Offer-In-Compromise ***
4720
Credit
Sale of Seized Property ***
4730
Credit
Miscellaneous Deposit Fund ***
Balance with 2320, 2330, 2335, 2340, 2380, 2385, 2395
Balance with 2310, 2325, 2345, 2350, 2355, 2360, 2370
Balance with 7002
Loss/Recovery
7610
Debit
Embezzlement & Theft (CR for Recovery (20-0110))
7620
Debit
Unexplained Loss (Credit for Recovery (20-0110))
7650
Debit
Deposit Discrepancy (CR for Recovery (20-0110))
Erroneous Refund
1530
Credit
Court Case, Erroneous Refund
1540
Credit
Non-Court Case, Erroneous Refund
ID Theft Erroneous Refund
1545
Credit
ID Theft Erroneous Refund
Unapplied Bank Leads
4971
Credit
Unapplied External Leads
Reclass
2110
Withholding Revenue Receipt (20-0101)
2120
Individual Income Revenue Receipt (20-0110)
2130
Corporation Revenue Receipts (20-0111)
2140
Excise Revenue Receipts (20-0152)
2150
Estate & Gift Revenue Receipt (20-0153)
2170
CTA Revenue Receipt (20-0130)
2180
FUTA Revenue Receipt (20-0121)
2305
Unclaimed Funds (20-1060.19)
2310
Treaty Country Receipts (20-3220.19)
2315
Arbitrage Receipt (20-3220.19)
2320
Miscellaneous Receipt (20-3220.19)
2325
MISC Forfeiture Receipt (20-1099)
2330
EP/EO User Fee (20-2411)
2335
EO User Fee Increase (20X5432.5)
7001
EFTPS Unclassified (20F3820)
2340
Photocopy CrYr Refunds (20X5432.7)
2345
Presidential Election Campaign (20X5081.1)
2350
Public Debt (20X5080.1)
2355
Federal Court Ordered Restitution (20-3220.19)
2360
Conscience Fund (20-1210)
2365
LIFO (20-3220.19)
2370
Mortgage Subsidy Bond Receipt (20-3220.19)
2380
Original Installment Agreement (20X5432.1)
2385
Reinstatement Installment Agreement (20X5432.3)
2395
Enrolled Agent (20X5432.4)
2410
Photocopy PrYr Refunds (20X0903)
2420
Refund Repay Interest (20X0904)
2600
Oil Spill Receipts (20X8185)
2900
Child Support Receipts (75X6288)
7002
Deposit Fund Receipt (20X6879.09)
7003
Anti-Drug Receipts (20X5099.1)
This table describes the steps required to complete journal #210.
Step
Prompt
Description / Action
Select
RACS Main Menu
Highlight/select Deposit.
Apply
Deposit Control Main Menu
Record
Select Deposit.
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 deposit ticket Treasury Number.
Tab Key
Prepare Date
Enter the date in MM-DD-YYYY format.
Enter or Add Button
Trace ID
Enter "X" (until further notice).
Tab Key
Total Amount
Enter the Total Deposit Ticket amount.
Tab Key
Source Code
Select and highlight the appropriate Source code from the pop-up journal. When the journal entry is completed the Source Code cannot be changed.
Add Button
Repeat for each deposit ticket. When finished.
Cancel Button
Maintain Journal Entry
Select/highlight the needed IRS debit account.
Tab Key
State
Select and highlight a State Code from the pop-up journal only if Public Debt has been selected.
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 input, select...
Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
Repeat for each Deposit Ticket. When finished.
Cancel Button
Maintain Transaction Journal
Highlight/select an entry from the Possible Source Journals instructions.
Action then Add
If Application:
Maintain Source Journal
RS#
Enter the RS Number.
Add Button
Maintain Journal Entry
Select the needed IRS credit 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 input, select...
Cancel Button
If Reclass:
Maintain Source Journal
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. The sum of the debit amounts must equal the sum of the credits.
OK Button
Repeat for each account that has an amount. When finished with required data input, select...
Cancel Button
If OIC, Seizure or MISC Deposit Fund:
Maintain Source Journal
Deposit Fund ID#
Enter the ID Number of the Deposit Fund and Prepare Date.
Add Button
Maintain Journal Entry
Area Office or Field Office
Enter the Area Office or Field Office of the OIC, Seizure, or MISC Deposit Fund.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button
Repeat for each account with an amount. When finished.
Cancel Button
If Embezzlement and Theft, Unexplained Loss, Deposit Discrepancy, Erroneous Refund, ID Theft Erroneous Refund:
Maintain Source Journal
Document #
Enter the number assigned to the document and prepare date.
Add Button
Maintain Journal Entry
Ledger Classification
Select/highlight the IRS account from the list box.
Tab Key
Area or Field Office
Select area or field office code from list box.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button
Repeat for each account with an amount. When finished...
Cancel Button
For ALL Deposit journals, continue with:
Maintain Source Journal
Review input data. If correct, select...
OK 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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