Number›Note:›Enterprise Computing Center (ECC) Refund, Photocopy, Anti-Drug, Informant Reward, Miscellaneous (MISC) Revenue, Oil Spill Refund, User Fee, Arbitrage, Enterprise Computing Center Customer Account Data Engine (ECC-CADE), and Cover Over Cancellations
Cover Over Cancellations
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 Cancellations (journal #548).
Account Number
DR/CR
Account Name
7005
Debit
Northern Mariana Islands (20X6737)
4701
Credit
Liability for Cover Over – CNMI
7006
Debit
Virginia Islands (20X6738)
4702
Credit
Liability for Cover Over – VI
7007
Debit
Guam (20X6740)
4703
Credit
Liability for Cover Over – Guam
7008
Debit
Samoa (20X6741)
4704
Credit
Liability for Cover Over- Samoa
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