Credit Transfer Out/In
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The Credit Transfer journals provide for the control and the journalizing of credit transfers using Form 2158, Credit Transfer Voucher. Both Revenue Receipt and Deposit Fund documents, being transferred into or out of the Service Center are recorded on these journals.
Each Form 2158 has a document number that must be entered individually. However, the journals are designed with the option of entering several Form 2158 and using a reconciliation sheet (RS) to cumulate the application side of the journal.
Complete the following before going to the terminal for data input:
Review Form 2158 for the proper information needed for input.
Determine if they are Revenue Receipts or Deposit Funds.
If Deposit Funds, be sure you have a Deposit Fund Document Number.
Check for valid CFO RACS Unit Codes.
Valid CFO RACS Unit Codes are:
ANSPC-08 (Andover)
ATSPC-07 (Atlanta)
AUSPC-18 (Austin)
BSPC-19 (Brookhaven)
CSPC-17 (Cincinnati)
FSPC-89 (Fresno)
KCSPC-09 (Kansas City)
MSPC-49 (Memphis)
OSPC-29 (Ogden)
PSPC-28 (Philadelphia)
These are valid accounts for Revenue Receipt-CR (2158) (journal #435).
Account Number
DR/CR
Account Name
4900
Credit
Revenue Credits in Transit to other SPC
1314
Debit
NMF Tax Straddles
1321
Debit
NMF Notice
1322
Debit
NMF Taxpayer Delinquent Accounts
1324
Debit
NMF TDA Deferral
1360
Debit
NMF Installment Agreement
1371
Debit
NMF Offer-in-Compromise
1389
Debit
NMF Suspense
1710
Debit
Dishonored Checks
4420
Debit
SPC Suspense for NMF
4430
Debit
Unpostable Documents - NMF
4440
Debit
Assess and Abate Suspense - NMF
4620
Debit
Unidentified Remittances
6310
Debit
Misc Fees
6400
Debit
Misc Revenue Collections
6800
Debit
Excess Collection
These are valid accounts for Revenue Receipt-DR (2158) (journal #436).
Account Number
Normal Balance Type
Account Name
4900
Debit
Revenue Credits in Transit to other SC
1314
Credit
NMF Tax Straddles
1321
Credit
NMF Notice
1322
Credit
NMF Taxpayer Delinquent Accounts
1324
Credit
NMF TDA Deferral
1360
Credit
NMF Installment Agreement
1371
Credit
NMF Offer-in-Compromise
1389
Credit
NMF Suspense
1710
Credit
Dishonored Checks
4420
Credit
SPC Suspense for NMF
4430
Credit
Unpostable Documents - NMF
4440
Credit
Assess and Abate Suspense-NMF
6310
Credit
Misc Fees
6400
Credit
Misc Revenue Collections
These are valid accounts for Deposit Fund-CR (2158) (journal #437).
Account Number
DR/CR
Account Name
4740
Credit
Deposit Funds in Transit
4710
Debit
Offer-in-Compromise
4720
Debit
Sales of Seized Property
4730
Debit
Miscellaneous Deposit Funds
These are valid accounts for Deposit Fund-DR (2158) (journal #438).
Account Number
DR/CR
Account Name
4740
Debit
Deposit Funds in Transit
4710
Credit
Offer-in-Compromise
4720
Credit
Sales of Seized Property
4730
Credit
Miscellaneous Deposit Funds
These are valid accounts for Credit Transfer In:
Account Number
DR/CR
Account Name
Revenue Receipt-CR (2158) (journal #441)
6580
Debit
To/From Revenue credits transferred
4420
Credit
SPC Suspense for NMF
6310
Credit
Misc Fees
6400
Credit
Misc Revenue Collections
Revenue Receipt-DR (2158) (journal #442)
4420
Debit
SPC Suspense for NMF
6310
Debit
Misc Fees
6400
Debit
Misc Revenue Collections
6580
Credit
To/From Revenue credits transferred
Deposit Fund-CR (2158) (journal #443)
6590
Debit
To/From Deposit Fund credits transferred
4710
Credit
Offer in Compromise
4720
Credit
Sales of Seized Property
4730
Credit
Miscellaneous Deposit Funds
Deposit Fund-DR (2158) (journal #444)
6590
Credit
To/From Deposit Fund credits transferred
4710
Debit
Offer in Compromise
4720
Debit
Sales of Seized Property
4730
Debit
Miscellaneous Deposit Funds
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