Deposit Fund Control Main Menu
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The journals in this subsection are used to transfer money from Deposit Funds to SCCF accounts and other miscellaneous accounts.
The reclassification between Deposit Fund Receipts and Revenue Receipts or fund accounts is also recorded in these journals.
These journals will be accessed through the applicable process type selected from the RRACS Intermediate Menu.
The following options are available for the RRACS Sub Menu:
Apply To Offer in Compromise (OIC)
Apply To Seizure
Apply To Miscellaneous
Apply From OIC
Apply From Seizure
Apply From Miscellaneous
The journal numbers in this chapter are in the 3XX series.
These are the valid accounts for Deposit Fund.
Account Number
DR/CR
Account Name
Apply to OIC (journal 312), Apply to Seizure (journal #313), Apply to MISC (journal #314)
4120
Debit
SPC Suspense for MF-BMF
4220
Debit
SPC Suspense for MF-IMF
4420
Debit
SPC Suspense for NMF
4430
Debit
Unpostable - NMF
4610
Debit
Unapplied Advance Payments
4615
Debit
Section 6077 Payments
4620
Debit
Unidentified Remittances
6400
Debit
Misc. Revenue Collections
6800
Debit
Excess Collection
4710
Credit
Offers-in-Compromise (W-312)
4720
Credit
Sales of Seized Property (W-313)
4730
Credit
Misc. Deposit Funds (W-314)
Reclass
2110
Credit
Withholding Rev Receipt (20-0101)
2120
Credit
Ind. Income Rev Receipt (20-0110)
2130
Credit
Corp. Revenue Receipt (20-0111)
2140
Credit
Excise Revenue Receipt Direct (20-0152)
2150
Credit
Estate & Gift Revenue Receipt Direct (20-0153)
2170
Credit
CTA Revenue Receipt Direct (20-0130)
2180
Credit
FUTA Revenue Receipt Direct (20-0121)
7002
Debit
Deposit Fund Receipt (20X6879.09)
Apply from OIC (journal #315), Apply from Seizure (journal #316), Apply from MISC (journal #317)
4710
Debit
Offers-in-Compromise (W315)
4720
Debit
Sales of Seized Property (W316)
4730
Debit
Misc. Deposit Funds (W317)
4120
Credit
SPC Suspense for MF-BMF
4220
Credit
SPC Suspense for MF-IMF
4420
Credit
SPC Suspense for NMF
Reclass
2110
Debit
Withholding Rev Receipt (20-0101)
2120
Debit
Ind. Income Rev Receipt (20-0110)
2130
Debit
Corp. Revenue Receipt (20-0111)
2140
Debit
Excise Revenue Receipt Direct (20-0152)
2150
Debit
Estate & Gift Revenue Receipt Direct (20-0153)
2170
Debit
CTA Revenue Receipt Direct (20-0130)
2180
Debit
FUTA Revenue Receipt Direct (20-0121)
7002
Credit
Deposit Fund Receipt (20X6879.09)
This table describes the steps required to complete journal numbers 312, 313, 314, 315, 316 and 317.
Step
Prompt
Description / Action
Select
RACS Main Menu
Highlight/select Deposit Fund.
Apply
Deposit Fund Control Main Menu
Record
Select Apply To or Apply From OIC, Seizure, or Miscellaneous.
Tab or Apply
Account Period
Accept the highlighted current month or select the future month. From the Action Bar select...
Apply
Maintain Source Journal
Deposit Fund ID#
Enter the ID# of the Deposit Fund.
Tab Key
Prepare Date
Enter the Prepare Date in MM-DD-YYYY format.
Add Button
Maintain Journal Entry
Area Office/Field Office
Select the appropriate Area Office/Field Office code from the pop-up journal. Required for "Apply To." options only.
Enter, then Tab Key
Amount
Enter the Amount associated with the generated IRS account.
OK 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
Complete the journal again and select Add for additional deposit fund transactions on the same journal, or select...
Cancel Button
Maintain Transaction Journal
Highlight/select Application from the Possible Source Journals. From the Action Bar select...
Action then Add
Maintain Source Journal
RS#
Enter the RS number.
Add Button
Maintain Journal Entry
Select the needed IRS Account.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
Tab Key
DLN #
Enter the DLN of the Form 813. **Optional Field.
Repeat for each account that has an amount.
OK Button
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
For Reclassification (always required):
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.
OK button
Repeat for each account that has an amount. The total amount entered for debit accounts must equal the total amount entered for credits.
When finished with required data inputs, select...
Cancel Button
For ALL Deposit Fund Journals, 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...
Post Button
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