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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

Enterprise Computing Center (ECC) Refund Cancellations

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

These are the valid accounts for ECC Cancellations (journal #534, #535 and #546).

Account Number

DR/CR

Account Name

5100

Debit

Disbursement, Principal (20X0903)

4110

Credit

ECC Suspense For Master File-BMF

4210

Credit

ECC Suspense For Master File-IMF

4215

Credit

CADE ECC Suspense

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▸Contents — Internal Revenue Manual Part 3. Submission Processing

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