Treasury Receivable, Accounting and Collection System (TRACS) Applications
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These journals are used to input the applications for the IPAC debit or credit documents. They also have the capability of recording deposit fund application and reclassification. This will allow you to do a complete or partial application for IPAC documents.
When the original IPACD (disbursements) or IPACR (receipts) was recorded through the disbursement control journals, the document was assigned a unique document identifier.
At the time of application, the amount of the original amount will be reduced with each application.
The journals are designed with the option of entering several documents and using the reconciliation sheet (RS) to cumulate the application side of the journal. Refer to IRM 3.17.63.6.3, Intragovernmental Payment and Collection Disbursements/Receipts (IPACD/R) and IRM 3.17.63.4.4, Intragovernmental Payment and Collection Disbursements (IPACD) /Form 3813 for additional information.
This is a list of documents that can be used for IPAC journals:
IPAC bill for TRACS
TRACS Listings
Form 813 - Document Register
Back-up Documents to Support the journal Transaction Needed
Form 3245 - Posting Voucher-Refund Cancellation or Repayment
Form 3809 - Miscellaneous Adjustment Voucher
Complete the following before going to the terminal for data input:
Verify the document number of the original IPACD or IPACR.
Balance all back-up documents to the TRACS document total for a complete application.
Verify that all back-up documents are received.
Check Deposit Fund Document Number.
These are valid accounts for TRACS Applications:
Account Number
DR/CR
Account Name
IPACR (journal #469) (reversal accounts are opposite)
4110
Credit
ECC Suspense for MF-BMF
4120
Credit
SPC Suspense for MF-BMF
4210
Credit
ECC Suspense for MF-IMF
4220
Credit
SPC Suspense for MF-IMF
4420
Credit
SPC Suspense for NMF
4620
Credit
Unidentified Remittances
4710
Credit
Offer-in-Compromise
4720
Credit
Sales of Seized Property
4730
Credit
Miscellaneous Deposit Funds
4970
Debit
Unapplied Refund Reversals
4975
Debit
Liability, DOJ Receipts
4985
Debit
IPACR Suspense
6310
Credit
Miscellaneous Fees
6330
Credit
Debtor Master File Offsets
6520
Credit
Refund of Tax; Interest
6800
Credit
Excess Collections
6950
Credit
DOJ Civil Debt Collection Holdback
Reclass
2110
Debit
Withholding Revenue Receipts (20-0101)
2120
Debit
Individual Income Revenue Receipts (20-0110)
2130
Debit
Corporation Revenue Receipts (20-0111)
2140
Debit
Excise Revenue Receipts (20-0152)
2150
Debit
Estate; Gift Revenue Receipts (20-0153)
2170
Debit
CTA Revenue Receipts (20-0130)
2180
Debit
FUTA Revenue Receipts (20-0121)
2340
Credit
Photocopy CrYr Refunds (20X5432.7)
2410
Debit
Photocopy CrYr Refunds (20X0903)
2420
Debit
Refund Repay Interest (20X0904)
2910
Credit
IPAC Receipts (20F3885.11)
2910
Debit
IPAC Receipts (20F3885.11)
2915
Debit
DOJ Receipts (20F3844)
2915
Credit
DOJ Receipts (20F3844)
4801
Debit
Approved Vouchers Payable Principal
5302
Credit
Photocopy PrYr Refunds (20X5432)
7002
Debit
Deposit Fund (20X6879)
IPACD (journal #470) (reversal accounts are opposite)
4110
Debit
ECC Suspense for MF-BMF
4120
Debit
SPC Suspense for MF-BMF
4210
Debit
ECC Suspense for MF-IMF
4220
Debit
SPC Suspense for MF-IMF
4420
Debit
SPC Suspense for NMF
4620
Debit
Unidentified Remittances
4710
Debit
Offer-in-Compromise
4720
Debit
Sales of Seized Property
4730
Debit
Miscellaneous Deposit Funds
4970
Credit
Unapplied Refund Reversals
4975
Credit
Liability, DOJ Receipts
4985
Credit
IPACD Suspense
6310
Debit
Miscellaneous Fees
6520
Debit
Refund of Tax & Interest
6800
Debit
Excess Collections
Reclass
2110
Debit
Withholding Revenue Receipts (20-0101)
2120
Debit
Individual Income Revenue Receipts (20-0110)
2130
Debit
Corporation Revenue Receipts (20-0111)
2140
Debit
Excise Revenue Receipts (20-0152)
2150
Debit
Estate & Gift Revenue Receipts (20-0153)
2170
Debit
CTA Revenue Receipts (20-0130)
2180
Debit
FUTA Revenue Receipts (20-0121)
2410
Debit
Refund Repay Principal (20X0903)
2340
Credit
Photocopy CrYr Refunds (20X5432.7)
2420
Credit
Refund Repay Interest (20X0904)
2915
Debit
DOJ Receipts (20F3844)
2915
Credit
DOJ Receipts (20F3844)
4801
Debit
Approved Vouchers Payable Principal
5302
Credit
Photocopy PrYr Refunds (20X5432)
7002
Credit
Deposit Fund Receipts (20X6879)
This table describes the steps required to complete journal numbers 469 and 470.
Step
Prompt
Description / Action
Select or Enter
RACS Main Menu
Select Accounting Application.
Apply
Accounting Application Control Main Menu
Select TRACS Applications.
Tab or Apply
Accept the highlighted current month or select the future month. From the Action Bar select...
Apply
RRACS Intermediate Menu
Select IPACR Application or IPACD Application.
Apply
Maintain Source Journal
Schedule Number
Enter the TRACS Schedule Number.
Tab Key
Prepare Date
Enter appropriate date.
Tab Key
Cycle
Select the Cycle from pop-up journal.
Enter or Add Button
Maintain Journal Entry
Amount
Enter amount associated with generated account.
OK Button
Repeat if another account has an amount, if not...
Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
Maintain Transaction Journal
Highlight/select necessary entry from the "Possible Source Journals." From the Action Bar select...
Action then Add
If Application:
Maintain Source Journal
No input is necessary for this journal.
Enter or Add Button
Maintain Journal Entry
Select the needed IRS Account.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button
Repeat for each account that has an amount. When finished with required inputs, select...
Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Edit or Delete Button
If OIC, Seizure or MISC Deposit Fund:
Maintain Source Journal
Deposit Fund ID #
Enter the Deposit Fund document number.
Add Button
Prepare Date
Enter date.
Add Button
Maintain Journal Entry
Area Office or Field Office
Select the appropriate Area Office or Field Office code from the pop-up journal.
Tab Key
Amount
Enter the amount.
OK Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Edit or Delete Button
If Reclass:
Maintain Source Journal
Primary Add journal will appear. However, no input is necessary for this journal.
Enter or Add Button
Maintain Journal Entry / Ledger Classification Journal
Select the needed IRS account.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button
Repeat for each account that has an amount. The total debit and credit amounts must be equal. When finished with required inputs, select...
Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Edit or Delete Button
If NTRR Line Data: See IRM 3.17.50.5.15 , Net Tax Refund Report (NTRR) Line Data for instructions
When all Source Journals have been entered, continue with:
Maintain Transaction Journal
Message
Select Message to enter up to 256 characters of audit trail information.
OK Button
Post
Review input data. If correct, select...
Post Button
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