Loss Accounts
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for Loss Accounts.
Account Number
TAS
DR/CR
Account Name
Losses, Embezzlements and Thefts (journal #306)
7610
Debit
Embezzlement & Theft
Application
1710
Credit
Dishonored Checks
1720
Credit
Dishonored Checks, ADJ
4120
Credit
SPC Suspense for MF- BMF
4220
Credit
SPC Suspense for MF- IMF
4420
Credit
SPC Suspense for NMF
4620
Credit
Unidentified Remittance
6570
Credit
Substantiated Credits Allowed
6800
Credit
Excess Collections
6900
Credit
Adjustment or Correction of Revenue Receipts
Reclass
2110
(20-0101)
DR/CR
Withholding Revenue Receipt, Dire.
2120
(20-0110)
DR/CR
Individual Income Revenue Receipt, Dire
2130
(20-0111)
DR/CR
Corporation Revenue Receipt, Dire
2140
(20-0152)
DR/CR
Excise Revenue Receipt, Dire
2150
(20-0153)
DR/CR
Estate & Gift Revenue Receipt, Dire
2170
(20-0130)
DR/CR
CTA Revenue Receipt, Dire
2180
(20-0121)
DR/CR
FUTA Revenue Receipt, Dire
Loss Unexplained Loss (journal #307)
7620
Debit
Unexplained Loss
Application
1710
Credit
Dishonored Checks
1720
Credit
Dishonored Checks, ADJ
4120
Credit
SPC Suspense for MF- BMF
4220
Credit
SPC Suspense for MF- IMF
4420
Credit
SPC Suspense for NMF
4620
Credit
Unidentified Remittance
6570
Credit
Substantiated Credits Allowed
6800
Credit
Excess Collections
6900
Credit
Adjustment or Correction of Revenue Receipts
Reclass
2110
(20-0101)
DR/CR
Withholding Revenue Receipt, Dire
2120
(20-0110)
DR/CR
Individual Inc. Revenue Receipt, Dire
2130
(20-0111)
DR/CR
Corporation Revenue Receipt, Dire
2140
(20-0152)
DR/CR
Excise Revenue Receipt, Dire
2150
(20-0153)
DR/CR
Estate & Gift Revenue Receipt, Dire
2170
(20-0130)
DR/CR
CTA Revenue Receipt, Dire
2180
(20-0121)
DR/CR
FUTA Revenue Receipt, Dire
Loss Deposit Discrepancy (journal #308)
7650
Debit
Deposit Discrepancy
7649
Debit
ECP Deposit Discrepancy
Application
1710
Credit
Dishonored Checks
1720
Credit
Dishonored Checks, ADJ
4120
Credit
SPC Suspense for MF- BMF
4220
Credit
SPC Suspense for MF- IMF
4420
Credit
SPC Suspense for NMF
4620
Credit
Unidentified Remittance
6570
Credit
Substantiated Credits Allowed
6800
Credit
Excess Collections
6900
Credit
Adj or Corr. of Revenue Receipts
Reclass
2110
(20-0101)
DR/CR
Withholding Revenue Receipt, Dire
2120
(20-0110)
DR/CR
Individual Inc. Revenue Receipt, Dire
2130
(20-0111)
DR/CR
Corporation Revenue Receipt, Dire
2140
(20-0152)
DR/CR
Excise Revenue Receipt, Dire
2150
(20-0153)
DR/CR
Estate & Gift Revenue Receipt, Dire
2170
(20-0130)
DR/CR
CTA Revenue Receipt, Dire
2180
(20-0121)
DR/CR
FUTA Revenue Receipt, Dire
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