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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

Miscellaneous (MISC) Revenue 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 MISC Revenue Cancellations (journal #539).

Account Number

DR/CR

Account Name

5400

Debit

Disbursements, MISC Revenue (20X1807)

5910

Credit

Adj or Correction of MISC Revenue

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▸Contents — Internal Revenue Manual Part 3. Submission Processing
Internal Revenue Manual Part 3. Submission Processing

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