Account Transfers
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The following is completed before going to the terminal for data input:
NMF Transfer In is assigned a Document Locator Number (DLN) and identified if a Taxpayer Delinquent Account (TDA) is to be issued
NMF Transfer Out is assigned a Form 514–B, Credit Transfer Voucher serial number and a date of transfer
Check for valid CFO RACS Unit codes
Valid CFO RACS Unit codes are:
ANSPC-08
ATSPC-07
AUSPC-18
BSPC-19
CSPC-17
FSPC-89
KCSPC-09
MSPC-49
OSPC-29
PSPC-28
These are valid accounts for Account Transfers Out.
Account Number
DR/CR
Account Name
Transfer Out-DR (514-B) (journal #458) (rejects are the opposite)
1400
Debit
Tax Accounts Transferred Out
1314
Credit
NMF Tax Straddles
1321
Credit
NMF Notice
1322
Credit
Taxpayer Delinquent Accounts
1324
Credit
NMF TDA Deferral
1360
Credit
Installment Agreement
1371
Credit
NMF Offers-in-Compromise
1389
Credit
NMF Suspense
1830
Credit
NMF Accounts Receivable
4420
Credit
SPC Suspense for NMF
Transfer Out-CR (514-B) (journal #459) (rejects are the opposite)
1400
Credit
Tax Accounts Transferred Out
1314
Debit
NMF Tax Straddles
1321
Debit
NMF Notice
1322
Debit
Taxpayer Delinquent Accounts
1324
Debit
NMF TDA Deferral
1360
Debit
NMF Installment Agreement
1371
Debit
NMF Offers-in-Compromise
1389
Debit
NMF Suspense
1830
Debit
MF Accounts Receivable
4420
Debit
SPC Suspense for NMF
These are valid accounts for Account Transfer In.
Account Number
DR/CR
Account Name
Transfer In-DR (514-B) (journal #460)
4420
Debit
SPC Suspense for NMF
6200
Credit
Taxpayer Accounts Transferred
Transfer In-CR (514-B) (journal #461)
4420
Credit
SPC Suspense for NMF
6200
Debit
Taxpayer Accounts Transferred
This table describes the steps required to complete journals 458 and 459 (transfer out) and 460 and 461 (transfer in).
Step
Prompt
Description / Action
Select or Enter
RACS Main Menu
Select Accounting Application.
Apply
Accounting Application Control Main Menu
Record
Select Credit Transfer Out, Credit Transfer In, or Account Transfers.
Tab or Apply
Account Period
Accept the highlighted current month or select the future month. From the Action Bar select...
Apply
RRACS Intermediate Menu
Select the needed transaction.
Apply
Maintain Source Journal
Document #
Enter the transfer document number.
Tab Key
Prepare Date
Enter the Prepare Date in MM-DD-YYYY format.
CFO RACS Unit
Highlight/select the CFO RACS Unit code from pop-up journal.
Enter or Add Button
Maintain Journal Entry
Amount
Enter the amount of the transfer.
OK Button
Maintain Source Journal
Review input data. If correct...
OK Button
Maintain Transaction Journal
Select and highlight from "Possible Source Journals."
Action then Add
If Revenue Receipt Transfer, continue with:
Maintain Source Journal
Document or RS Number
Enter the transfer document or RS number.
Enter or Add Button
Maintain Journal Entry
Amount
Enter amount associated with the generated account.
OK Button
If Deposit Fund Transfer, continue with:
Maintain Source Journal
Deposit Fund ID #
Enter the Document Number of the Deposit Fund.
Tab Key
Prepare Date
Enter the prepare date in MM-DD-YYYY format.
Enter or Add
Maintain Journal Entry
Amount
Enter the amount associated with the selected IRS account.
Enter or OK Button
Review input data, if correct...
OK Button
Repeat if additional deposit fund accounts are required. If finished, select...
Cancel Button
For all transfers, continue with:
Maintain Source Journal
Review Input Data. If correct, select...
OK Button
Repeat to enter additional transfers on the same journal, or select...
Cancel Button
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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