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Service Center Central Accounting Reporting System (CARS) Reclassification
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This window is primarily used to reclassify transactions that have defaulted to the 20F3500.19 and 20F3502.19 suspense accounts.
The 20F3500.19 and 20F3502.19 accounts should be monitored on a weekly basis for activity.
Transactions found in the default suspense accounts must be investigated and reclassified using the 704 CARS Reclassification window to move the funds to the correct Treasury Account Symbol (TAS).
The SC CARS Reclassification window is used to correct any problems in CARS that are correct in RRACS. The correction will be transmitted to CARS on the monthly bulk upload to reclassify the funds.
These are valid accounts for CARS Reclassifications.
TAS
DR/CR
IRS Account #
Reclass Receipt
20-0101
Debit
3500
20–0110
Debit
3500
20–0111
Debit
3500
20–0121
Debit
3500
20–0130
Debit
3500
20–0152
Debit
3500
20–0153
Debit
3500
20–1099
Debit
3500
20F3500.19
Debit
3500
20F3820.00
Debit
3500
20F3844
Debit
3500
20F3885.11
Debit
3500
20X0159
Debit
3500
20X0903
Debit
3500
20X0904
Debit
3500
20X0906
Debit
3500
20X0922
Debit
3500
20X0923
Debit
3500
20X0931
Debit
3500
20X0932
Debit
3500
20X0935
Debit
3500
20X0945
Debit
3500
20X0946
Debit
3500
20X0947
Debit
3500
20X0948
Debit
3500
20X0949
Debit
3500
20X0951
Debit
3500
20X1807
Debit
3500
20X5080.1
Debit
3500
20X5081.1
Debit
3500
20X5432
Debit
3500
20X5432.1
Debit
3500
20X5432.2
Debit
3500
20X5432.3
Debit
3500
20X5432.4
Debit
3500
20X5432.5
Debit
3500
20X5432.6
Debit
3500
20X5510.1
Debit
3500
20X5622.1
Debit
3500
20-0101(-)
Credit
3500
20–0110(-)
Credit
3500
20–0111(-)
Credit
3500
20–0121(-)
Credit
3500
20–0130(-)
Credit
3500
20–0152(-)
Credit
3500
20–0153(-)
Credit
3500
20–1099(-)
Credit
3500
20F3500.19(-)
Credit
3500
20F3885.11(-)
Credit
3500
20X1807(-)
Credit
3500
20X0159(-)
Credit
3500
20X0903(-)
Credit
3500
20X0904(-)
Credit
3500
20X0906(-)
Credit
3500
20X0922(-)
Credit
3500
20X0923(-)
Credit
3500
20X0931(-)
Credit
3500
20X0932(-)
Credit
3500
20X0935(-)
Credit
3500
20X0945(-)
Credit
3500
20X0946(-)
Credit
3500
20X0947(-)
Credit
3500
20X0948(-)
Credit
3500
20X0949(-)
Credit
3500
20X0951(-)
Credit
3500
20X5080.1(-)
Credit
3500
20X5081.1(-)
Credit
3500
20X5432(-)
Credit
3500
20X5432.1(-)
Credit
3500
20X5432.2(-)
Credit
3500
20X5432.3(-)
Credit
3500
20X5432.4(-)
Credit
3500
20X5432.5(-)
Credit
3500
20X5432.6(-)
Credit
3500
20X5510.1(-)
Credit
3500
20X5622.1(-)
Credit
3500
Reclass Disbursement
20F3502.19
Debit
3502
20F3844
Debit
3502
20F3885.11
Debit
3502
20X0159
Debit
3502
20X0903
Debit
3502
20X0904
Debit
3502
20X0903
Debit
3502
20X0904
Debit
3502
20X0906
Debit
3502
20X0922
Debit
3502
20X0923
Debit
3502
20X0931
Debit
3502
20X0932
Debit
3502
20X0935
Debit
3502
20X0945
Debit
3502
20X0946
Debit
3502
20X0947
Debit
3502
20X0948
Debit
3502
20X0949
Debit
3502
20X0951
Debit
3502
20X5080.1
Debit
3502
20X5081.1
Debit
3502
20X5432
Debit
3502
20X5432.7
Debit
3502
20X5510.1
Debit
3502
20X5622.1
Debit
3502
20X6737
Debit
3502
20X6738
Debit
3502
20X6740
Debit
3502
20X6741
Debit
3502
20F3502.19(-)
Credit
3502
20F3844(-)
Credit
3502
20F3885.11(-)
Credit
3502
20X0159(-)
Credit
3502
20X0903(-)
Credit
3502
20X0904(-)
Credit
3502
20X0906(-)
Credit
3502
20X0922(-)
Credit
3502
20X0923(-)
Credit
3502
20X0931(-)
Credit
3502
20X0932(-)
Credit
3502
20X0935(-)
Credit
3502
20X0945(-)
Credit
3502
20X0946(-)
Credit
3502
20X0947(-)
Credit
3502
20X0948(-)
Credit
3502
20X0949(-)
Credit
3502
20X0951(-)
Credit
3502
20X5080.1 (-)
Credit
3502
20X5081.1 (-)
Credit
3502
20X5432 (-)
Credit
3502
20X5510.1(-)
Credit
3502
20X5622.1(-)
Credit
3502
20X6737(-)
Credit
3502
20X6738(-)
Credit
3502
20X6740(-)
Credit
3502
20X6741(-)
Credit
3502
20X5432.7(-)
Credit
3502
20X6741(-)
Credit
3502
20X6877(-)
Credit
3502
This table describes the steps required to complete journal #704.
Step
Prompt
Description / Action
Select or Enter
RACS Main Menu
Select Accounting Application.
Apply
Accounting Application Control Main Menu
Select SC CARS Reclassification.
Tab or Apply
Accept the highlighted current month or select the future month. From the Action Bar select...
Apply
If Reclass:
Maintain Source Journal
Primary Add journal will appear. However, no input is necessary for this journal.
Enter or Add Button
Maintain Journal Entry / Ledger Classification Journal
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. The total debit and credit amounts must be equal. When finished with required inputs, select...
Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Edit or Delete Button
When all Source Journals have been entered, continue with:
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
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