Number›Note:›Intra-Governmental Payment and Collections Receipts (IPACR) and Treasury Receivable, Accounting and Collection System (TRACS) Intra-Governmental Payment and Collections Disbursements (IPAC D)
Treasury Receivable, Accounting and Collection System (TRACS) Receipts
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid debit and credit accounts for TRACS IPAC Receipts (journal #541) (reversal accounts are opposite).
Account Number
DR/CR
Account Name
Debtor Master File (DMF) IPAC
2910
Debit
IPAC Receipt (20F3885.11)
1550
Credit
Injured Spouse Claims Allowed-Rec
DMF Reclass (Required)
2410
Debit
Refund Repay Principal (20X0903)
2910
Credit
IPAC Receipt (20F3885.11)
IPACR Refund Reversal
2910
Debit
IPAC Receipt (20F3885.11)
4970
Credit
Unapplied Refund Reversals
IPAC Department of Justice (DOJ)
2915
Debit
DOJ Receipt (20F3844)
4975
Credit
Liability, DOJ Receipts
IPACR Suspense
2910
Debit
IPAC Receipt (20F3885.11)
4985
Credit
IPACR Suspense
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