Number›Note:›Intra-Governmental Payment and Collections IPAC Disbursement (IPACD)
Intra-Governmental Payment and Collections IPAC Disbursement (IPACD) Miscellaneous
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for IPACD Miscellaneous (journal #547).
Account Number
DR/CR
Account Name
4120
Debit
SPC Suspense for Master File-BMF
4220
Debit
SPC Suspense for Master File-IMF
4252
Debit
SPC Suspense for Master File-IRAF
4420
Debit
SPC Suspense for NMF
4620
Debit
Unidentified Remittances
4970
Debit
Unapplied Refund Reversals
6400
Debit
Miscellaneous Revenue Collections
6520
Debit
Refund of Tax and Interest-NMF
6540
Debit
Small Debits and Credits Cleared
6800
Debit
Excess Collection
5100
Credit
Disbursements, Principal (20X0903)
5200
Credit
Disbursements, Interest (20X0904)
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