Excess Collections Refunds
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
These are the valid accounts for Excess Refunds (journal #503).
Account Number
DR/CR
Account Name
6520
Debit
Refund Of Tax And Interest-NMF
6800
Debit
Excess Collection
4801
Credit
Approved Voucher Payable Principal
4802
Credit
Approved Voucher Payable Interest
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