Miscellaneous Refunds
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts and account names for MISC Refunds (journal #501).
Account Number
CR/DR
Account Name
4120
Debit
RRACS Suspense for Master File, BMF
4220
Debit
SPC Suspense for Master File, IMF
4252
Debit
SPC Suspense for Master File-Individual Retirement Account File (IRAF)
4970
Debit
Unapplied Refund Reversal
6400
Debit
MISC Revenue Collections
6520
Debit
Refund of Tax and Interest, NMF
6540
Debit
Small Debits and Credits Cleared
6565
Debit
Refund Cancel Credit Allowed
4801
Credit
Approved Voucher Payable, Principal
4802
Credit
Approved Voucher Payable, Interest
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