Cover Over Refunds
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for Cover Over Refunds (journal #516). (Austin and Ogden CFO RACS Units only)
Account Number
DR/CR
Account Name
Commonwealth of the Northern Mariana Islands (CNMI)
4701
Debit
Liability for Northern Mariana Islands
4811
Credit
Approved Voucher Payable Northern Mariana Islands
Virgin Islands
4702
Debit
Liability for Virgin Islands
4812
Credit
Approved Voucher Payable Virgin Islands
Guam
4703
Debit
Liability for Guam
4813
Credit
Approved Voucher Payable Guam
American Samoa
4704
Debit
Liability for Samoa
4814
Credit
Approved Voucher Payable Samoa
Get a plain-English answer with a citation back to this text.
Ask AI about this code