Reclassify

The journals in this subsection are used to record the reclassification of the original classification of revenue receipts received and transferred between tax classes or other types of funds.

These are the valid debit and credit accounts for the Reclass (journal #250).

Account Number

Account Name

2110

Withholding Revenue Receipts (20-0101)

2120

Ind. Income Revenue Receipt (20-0110)

2130

Corp. Revenue Receipt (20-0111)

2140

Excise Revenue Receipt (20-0152)

2150

Estate and 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)

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)

2375

Informant Receipts (20X5433)

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)

2910

IPAC Receipts (20F3885.11)

2915

DOJ Receipts (20F3844)

7001

EFTPS Unclassified (20F3820)

7002

Deposit Fund Receipt (20X6879.09)

7003

Anti-Drug Receipts (20X5099.1)

7004

Informant Rewards Receipts (20X5433.1)

7005

Carryover Receipts - Northern Mariana Island (20X6737)

7006

Carryover Receipts - Virgin Islands (20X6738)

7007

Carryover Receipts - Guam (20X6740)

7008

Carryover Receipts - Samoa (20X6741)

7009

Insolvency (20F3820)

This table describes the steps required to complete journal #250.

Step

Prompt

Description / Action

Select

RACS Main Menu

Highlight/select Deposit.

Apply

Deposit Control Main Menu

Account Period

Accept the highlighted current month or select the future month. From the Action Bar select...

Apply

Adjust/Reclass

Select Reclass.

Apply

Maintain Source Journal

Refund Schedule (RS)#

Enter the RS number.

Add Button

Maintain Journal Entry

Select a needed IRS Account.

Tab Key

Select State from the list box (Public Debt Acct. 2350 only).

Tab Key

Amount

Enter the amount associated with the selected IRS account.

Enter or OK Button

Repeat for each account that has an amount. The sum of the amounts entered for debit accounts must equal the amounts entered for credits.

When finished with required data input, 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, select...

Post Button