Recovery of 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 Recovery of Loss Accounts:
Account Number
TAS
DR/CR
Account Name
Recovery of Embezzlements, Thefts and Losses (journal #309)
7610
Credit
Embezzlement & Theft
Application
1710
Debit
Dishonored Checks
1720
Debit
Dishonored Checks, ADJ
4120
Debit
SPC Suspense for MF- BMF
4220
Debit
SPC Suspense for MF- IMF
4420
Debit
SPC Suspense for NMF
4620
Debit
Unidentified Remittance
6570
Debit
Substantiated Credits Allowed
6800
Debit
Excess Collections
6900
Debit
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
2180
(20-0121)
DR/CR
FUTA Revenue Receipt, Dire
Recover Unexplained Loss (journal #310)
7620
Credit
Unexplained Loss
Application
1710
Debit
Dishonored Checks Receipt
1720
Debit
Dishonored Checks, ADJ
4120
Debit
SPC Suspense for MF- BMF
4220
Debit
SPC Suspense for MF- IMF
4420
Debit
SPC Suspense for NMF
4620
Debit
Unidentified Remittance
6570
Debit
Substantiated Credits Allowed
6800
Debit
Excess Collections
6900
Debit
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
Recover Deposit Discrepancy (journal #311)
7650
Credit
Deposit Discrepancy
7649
Credit
ECP Deposit Discrepancy
Application
1710
Debit
Dishonored Checks
1720
Debit
Dishonored Checks, ADJ
4120
Debit
SPC Suspense for MF- BMF
4220
Debit
SPC Suspense for MF- IMF
4420
Debit
SPC Suspense for NMF
4620
Debit
Unidentified Remittance
6570
Debit
Substantiated Credits Allowed
6800
Debit
Excess Collections
6900
Debit
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
2180
(20-0121)
DR/CR
FUTA Revenue Receipt, Dire
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