Refunds/Non-Master File (NMF)
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for Refund/NMF (journal #507).
Account Number
CR/DR
Account Name
1314
Debit
NMF Tax Straddles
1321
Debit
NMF Notice
1322
Debit
NMF Taxpayer Delinquent Account
1324
Debit
NMF TDA Deferral
1360
Debit
NMF INSTALLMENT AGREEMENT
1371
Debit
NMF OIC
1389
Debit
NMF Suspense
1830
Debit
NMF Account Receivable, Inactive
6520
Debit
Refund Of Tax And Interest-NMF
4420
Debit
SC Suspense For NMF
4801
Credit
Approved Voucher Payable Principal
4802
Credit
Approved Voucher Payable Interest
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