User Fee Refund
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
This subsection describes the journals used to record User Fee Refunds.
These are the valid accounts for User Fee Refund (journal 517).
Account Number
DR/CR
Account Name
6310
Debit
Miscellaneous Fee
4815
Credit
Approved Voucher pay, Misc User Fees
4815
Credit
Approved Voucher pay, Reserved Refund
4816
Credit
Approved Voucher pay, Photocopy Fees
4817
Credit
Approved Voucher pay, Original IA
4818
Credit
Approved Voucher pay, Reinstated IA
4819
Credit
Approved Voucher pay, OIC Fees
This table describes the steps required to complete journal 517.
Step
Prompt
Description / Action
Select or Enter
RACS Main Menu
Highlight/select Disbursement.
Apply
Disbursement Control Main Menu
Record
Select User Fee Refund.
Tab or Apply
Account Period
Accept the highlighted current month or select the future month. From the Action Bar select...
Apply
Maintain Source Journal
Schedule #
Enter the Schedule Number assigned to the refund.
Tab Key
Prepare Date
Enter the date in MM-DD-YYYY format.
Enter or Add Button
Total Amount
Enter the Total Amount of the refund.
Tab Key
Items
Enter the total Items.
Enter or Add Button
Maintain Journal Entry
Select Misc Fee Refund.
Highlight and Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button and Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Cancel Button
If Photocopy Fee Refund:
Maintain Source Journal
Schedule #
Enter the Schedule Number assigned to the refund.
Add Button
Prepare Date
Enter the date in MM-DD-YYYY format.
Enter or Add Button
Total Amount
Enter the Total Amount of the refund.
Tab Key
Items
Enter the total Items.
Enter or Add Button
Maintain Journal Entry
Select Photo Fee Refund.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button, then Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Cancel Button
If Original IA Fee Refund:
Maintain Source Journal
Schedule #
Enter the Schedule Number assigned to the refund.
Add Button
Prepare Date
Enter the date in MM-DD-YYYY format.
Enter or Add Button
Total Amount
Enter the Total Amount of the refund.
Tab Key
Items
Enter the total Items.
Enter or Add Button
Maintain Journal Entry
Select Original IA Refund.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button, then Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Cancel Button
If Reinstated IA Fee Refund:
Maintain Source Journal
Schedule #
Enter the Schedule Number assigned to the refund.
Add Button
Prepare Date
Enter the date in MM-DD-YYYY format.
Enter or Add Button
Total Amount
Enter the Total Amount of the refund.
Tab Key
Items
Enter the total Items.
Enter or Add Button
Maintain Journal Entry
Select Reinstated IA Refund.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button, then Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Cancel Button
If OIC User Fee Refund:
Maintain Source Journal
Schedule #
Enter the Schedule Number assigned to the refund.
Add Button
Prepare Date
Enter the date in MM-DD-YYYY format.
Enter or Add Button
Total Amount
Enter the Total Amount of the refund.
Tab Key
Items
Enter the total Items.
Enter or Add Button
Maintain Journal Entry
Select OIC User Fee Refund.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button, then Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Cancel Button
If Reserved Refund:
Maintain Source Journal
Schedule #
Enter the Schedule Number assigned to the refund.
Add Button
Prepare Date
Enter the date in MM-DD-YYYY format.
Enter or Add Button
Total Amount
Enter the Total Amount of the refund.
Tab Key
Items
Enter the total Items.
Enter or Add Button
Maintain Journal Entry
Select Reserved Refund.
Tab Key
Amount
Enter the amount associated with the selected IRS account.
OK Button, then Cancel Button
Maintain Source Journal
Review input data. If correct, select...
OK Button
If information is not correct...
Cancel Button
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