RRACS Input Journals and Journal Numbers
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
Journal Number
Journal Name
Use for Batch Journals (generated journal records from other systems)
100
Generalized Unpostable Framework (GUF)
101
Service Center Control File (SCCF) Adjustment Reclass
102
Generalized Mainline Framework (GMF)
103
IMF Net Tax Refund Report (NTRR)
104
BMF Net Tax Refund Report (NTRR)
106
IMF Recap Weekly
107
IMF Recap – Semi-Annual
108
BMF Recap
110
EFTPS Deposits
111
EFTPS Debit Voucher
112
EFTPS/FPLP Reclass
113
EFTPS/FPLP Tape Edit Processor (TEP)
114
FPLP Reclass DT/DV
115
GOALS Confirmed Refund
117
CIR (PNC) Confirmed Deposit
119
GOALS (FMS) Reconciled Deposit
120
Private Debt Collection
133
Regular Assessment
134
Prompt Assessment
135
Quick Assessment
136
Jeopardy Assessment
137
IMF Abatement
138
BMF Abatement
140
IDRS End of Day (EOD)
141
ANMF SC RECAP -Other
142
ANMF SC RECAP -Assessment
143
CDDB UA Weekly Recap
144
CDDB UA Monthly Recap
155
Unapplied External Leads
156
Write Off External Leads
162
CADE 2 Recap
170
ISRP Deposit
171
EOD ID Theft
172
Open Return Preparer
173
Close Return Preparer
174
CDDB IDT Write-Off 180 Lockbox
180
LOCKBOX Deposit
185
Business Income Tax Credit
186
Individual Income Tax Credit
187
CMSFILE (State Innovation)
198
SGL Year End Processing
199
Year-End Processing
Use for Journals from Manual Input
001
Earned Income Credit Advance
003
Presidential Election Campaign Fund (PECF)
004
Debtor Master File Letter
005
Excise (Windfall,Earmark)
006
Excess Federal Insurance Contributions Act (FICA)
007
Excise (F4136-843)
008
Excise NTRR
011
Child Credit Disbursement
012
Service Center Refunds
014
Railroad Retirement DR
015
Federal Unemployment Tax Act (FUTA)-Debit
016
IPAC Receipt
017
Federal Unemployment Tax Act (FUTA)-Credit
018
Northern Mariana Islands
019
Railroad Retirement CR
020
Bureau of Alcohol, Tobacco and Firearms (BATF)
021
Customs
022
Child Credit Warrant
023
Child Credit Surplus
024
Make Work Pay, Reclass
025
Make Work Pay, Warrant
027
IPAC Disbursements
028
Tax Receivable Adjustment
029
Frozen Credit Adjustment
032
Refund IRC Principal
033
Refund IRC Interest
034
Earned Income Credit
036
IPAC Territorial Child Credit
037
Refund IRC Prin Surplus
039
Earned Income Credit (EIC) Surplus
040
Health Coverage TC
041
HIRE-BOND Warrant
042
HIRE-BOND Surplus Warrant
043
HIRE-BOND Reclass
044
PPA Act Warrant
045
PPA Act Surplus Warrant
046
PPA Act Reclass
056
Earned Income Credit (EIC) DMF Offset
057
Earned Income Credit (EIC) Disbursements
062
HCTC - No SF224
063
Private Collection Agency (PCA)
064
COVID Stimulus
065
COVID Stimulus Warrant
066
COVID Stimulus Surplus Warrant
067
Refundable Credit
068
Refundable Warrant
069
Refundable Warrant, Surp
070
Health Coverage Tax Credit (HCTC)/Informant Warrant
071
Health Coverage Tax Credit (HCTC)/Informant Sur Warr
072
Health Coverage Tax Credit (HCTC) IMF Portion
073
Allowance Doubtful Accounts (ADA)
074
Seized Assets
076
Net Receivable Change Statement of Custodial Activity (SOCA)
077
American Opportunity Credit, Reclass
078
American Opportunity Credit, Warrant
079
American Opportunity Credit, Surplus Warrant
081
Refund SGL Tax Class
084
IRAF Allow Doubtful Accts
087
NMF Allow Doubtful Accts
089
Net Change to Payable
090
HQ MISC Application
091
Government Retiree, Reclass
093
Government Retiree, Surplus Warrant
094
CHIPS, IRA and COVID Cr
095
CHIPS, IRA, COVID Warrant
096
CHIPS, IRA, COV SurplusWa
097
Build America, Reclass
098
Build America, Warrant
099
Build America, Surplus Warrant
210
Deposit
211
Confirm Deposit
220
Debit Voucher
221
Debit Voucher Adjustment
250
Reclass
302
Acquisition
303
Disposition/Loss
304
Disposition/Profit
305
Disposition/Non-Sale
306
Loss from Embezzlement and Theft
307
Loss, Unexplained
308
Loss, Deposit Discrepancy
309
Recovery from Embezzlement and Theft
310
Recovery, Unexplained Loss
311
Recovery, Deposit Discrepancy
312
Apply to Offer in Compromise
313
Apply to Seizure
314
Apply To Miscellaneous
315
Apply from Offer in Compromise
316
Apply from Seizure
317
Apply from Miscellaneous
320
Seized Property, Open
321
Seized Property, Closed
322
Seized Property, Open and Closed
323
Collateral, Open
324
Collateral, Closed
330
Non-Equity Collateral, Open
335
Non-Equity Collateral, Closed
400
MISC Application
401
Cover Over Liability
402
MISC Application II
404
Unidentified Remittance File, Miscellaneous
405
PFIC Application
407
Unidentified Remittance File, Miscellaneous Fee
408
Unidentified Remittance File, Refund Repayment
409
Unidentified Remittance File, Loss
411
Dishonored Check File, Service Center Control File
412
Dishonored Check File, Miscellaneous Fee
413
Dishonored Check File, Deposit Fund
414
Dishonored Check File, Loss
415
Dishonored Check File, Anti-Drug
417
EFTPS GMF/TEP-BMF
418
EFTPS GMF/TEP-IMF
419
EFTPS GMF/TEP-IRAF
421
GMF/TEP - BMF
422
GMF/TEP - IMF
424
Deletes - BMF
425
Deletes - IMF
427
Unpostable-BMF
428
Unpostable-IMF
435
Credit Transfer Out Revenue Receipt Credit Document
436
Credit Transfer Out Revenue Receipt Debit Document
437
Credit Transfer Out Deposit Fund Credit Document
441
Credit Transfer In Revenue Receipt Credit Document
442
Credit Transfer In Revenue Receipt Debit Document
443
Credit Transfer In Deposit Fund Credit Document
446
Confirm Credit Transfer Out Revenue Receipt Credit Document
447
Confirm Credit Transfer Out Revenue Receipt Debit Document
448
Confirm Credit Transfer Out Deposit Fund Credit Document
458
Account Transfer Out -Debit
459
Account Transfer Out -Credit
460
Account Transfer In -Debit
465
Confirm Account Transfer Out -Debit
469
IPACR Application(s)
470
IPACD Application
471
CADE 2 Recap Manual Input
472
BMF Recap Manual Input
480
E.R. Court Case
481
E.R. Non-Court Case
485
Nonpayment Erroneous Refund
490
Clear Erroneous Refund
495
Informant Reward
496
Informant Reward Offset
498
Insolvency Recovery
499
Revenue Clearance TRF
500
Arbitrage Refund
501
Miscellaneous Refund
503
Excess Refund
504
Unidentified Refund
505
Photocopy Refund
506
CADE to ECC Refund
507
Non-Master File Refund
508
Deposit Fund Refund
510
MISC Revenue Refund
512
ECC Refund-BMF
513
ECC Refund-IMF
514
Oil Spill Refund
515
Informant Reward Refund
516
Cover Over Refund
517
User Fee, Refund
519
Confirm Informant Reward
520
Confirm Miscellaneous Refund
521
Confirm ECC Refund, BMF
522
Confirm ECC Refund, IMF
523
Confirm Excess Refund
524
Confirm Unidentified Refund
525
Confirm Photocopy Refund
526
Confirm Non-Master File Refund
527
Confirm Deposit Fund Refund
528
Confirm Anti-Drug Refund
529
Confirm Miscellaneous Revenue Refund
530
Confirm Oil Spill Refund
532
Manual Refund Cancellation
533
Deposit Refund Cancellation
534
ECC Cancellations-BMF
535
ECC Cancellations-IMF
536
Photocopy Cancellations
538
Informant Cancellations
539
Miscellaneous Revenue Cancellation
540
Oil Spill Cancellations
541
IPAC Receipts
542
TRACS IPACD
544
Arbitrage Cancellations
546
ECC Cancellations-CADE
547
IPACD Miscellaneous
548
Cover Over Cancellation
549
IPACD Deposit Fund
560
IPACD Oil Spill
570
Coverover Refund
580
IPACR FMS Levy
585
IPACD FMS Levy
590
Arbitrage Refund
593
Low Income IA Reclass
610
Assessment Regular Current Withholding (Tax Class 1)
611
Assessment Regular Current Individual Income (Tax Class 2)
612
Assessment Regular Current Corporation (Tax Class 3)
613
Assessment Regular Current Excise (Tax Class 4)
614
Assessment Regular Current Estate and Gift (Tax Class 5)
615
Assessment Regular Current CTA (Tax Class 7)
616
Assessment Regular Current FUTA (Tax Class 8)
621
Assessment Regular Deficiency Individual Income (Tax Class 2)
622
Assessment Regular Deficiency Corporation (Tax Class 3)
623
Assessment Regular Deficiency Excise (Tax Class 4)
625
Assessment Regular Deficiency CTA (Tax Class 7)
630
Assessment Quick Current Withholding (Tax Class 1)
631
Assessment Quick Current Individual Income (Tax Class 2)
632
Assessment Quick Current Corporation (Tax Class 3)
633
Assessment Quick Current Excise (Tax Class 4)
634
Assessment Quick Current Estate and Gift (Tax Class 5)
635
Assessment Quick Current CTA (Tax Class 7)
636
Assessment Quick Current FUTA (Tax Class 8)
640
Assessment Quick Deficiency Withholding (Tax Class 1)
641
Assessment Quick Deficiency Individual Income (Tax Class 2)
642
Assessment Quick Deficiency Corporation (Tax Class 3)
643
Assessment Quick Deficiency Excise (Tax Class 4)
644
Assessment Quick Deficiency Estate and Gift (Tax Class 5)
645
Assessment Quick Deficiency CTA (Tax Class 7)
646
Assessment Quick Deficiency FUTA (Tax Class 8)
650
Assessment Prompt Current Withholding (Tax Class 1)
651
Assessment Prompt Current Individual Income (Tax Class 2)
652
Assessment Prompt Current Corporation (Tax Class 3)
653
Assessment Prompt Current Excise (Tax Class 4)
654
Assessment Prompt Current Estate and Gift (Tax Class 5)
656
Assessment Prompt Current FUTA (Tax Class 8)
660
Assessment Prompt Deficiency Withholding (Tax Class 1)
661
Assessment Prompt Deficiency Individual Income (Tax Class 2)
662
Assessment Prompt Deficiency Corporation (Tax Class 3)
663
Assessment Prompt Deficiency Excise (Tax Class 4)
664
Assessment Prompt Deficiency Estate and Gift (Tax Class 5)
665
Assessment Prompt Deficiency CTA (Tax Class 7)
670
Assessment Jeopardy Current Withholding (Tax Class 1)
671
Assessment Jeopardy Current Individual Income (Tax Class 2)
672
Assessment Jeopardy Current Corporation (Tax Class 3)
675
Assessment Jeopardy Current CTA (Tax Class 7)
676
Assessment Jeopardy Current FUTA (Tax Class 8)
681
Assessment Jeopardy Deficiency Individual Income (Tax Class 2)
682
Assessment Jeopardy Deficiency Corporation (Tax Class 3)
683
Assessment Jeopardy Deficiency Excise (Tax Class 4)
684
Assessment Jeopardy Deficiency Estate and Gift (Tax Class 5)
685
Assessment Jeopardy Deficiency CTA (Tax Class 7)
686
Assessment Jeopardy Deficiency FUTA (Tax Class 8)
690
Non-Tax Assessments (OSPC only)
691
Abatement
692
Erroneous Abatement
695
Non-Tax Abatement (OSPC only)
700
Premium Tax Credit (PTC) Warrant
701
Premium Tax Credit (PTC) Surplus Warrant
702
Premium Tax Credit (PTC) Transactions
703
Sequestration
704
SC CARS Reclassification
705
State Innovation Breakout
706
Disaster Relief Warrant
707
Disaster Relief Surplus Warrant
708
Disaster Relief Trans
712
FTD CRL
713
FTD Tapes to MCC
714
FTD MUCR
715
FTD Wire
716
FTD Reclass
721
FTD CRL
730
FTD MUCR
740
FTD Adj DT
741
FTD Adj DV
750
FTD Reclass
760
IPAC Processing
810
Manual Assessment Regular Current Withholding (Tax Class 1)
811
Manual Assessment Regular Current Individual Income (Tax Class 2)
812
Manual Assessment Regular Current Corporation (Tax Class 3)
813
Manual Assessment Regular Current Excise (Tax Class 4)
814
Manual Assessment Regular Current Estate and Gift (Tax Class 5)
815
Manual Assessment Regular Current CTA (Tax Class 7)
816
Manual Assessment Regular Current FUTA (Tax Class 8)
820
Manual Assessment Regular Deficiency Withholding (Tax Class 1)
821
Manual Assessment Regular Deficiency Individual Income (Tax Class 2)
825
Manual Assessment Regular Deficiency CTA (Tax Class 7)
830
Manual Assessment Quick Current Withholding (Tax Class 1)
831
Manual Assessment Quick Current Individual Income (Tax Class 2)
832
Manual Assessment Quick Current Corporation (Tax Class 3)
833
Manual Assessment Quick Current Excise (Tax Class 4)
834
Manual Assessment Quick Current Estate and Gift (Tax Class 5)
835
Manual Assessment Quick Current CTA (Tax Class 7)
836
Manual Assessment Quick Current FUTA (Tax Class 8)
840
Manual Assessment Quick Deficiency Withholding (Tax Class 1)
841
Manual Assessment Quick Deficiency Individual Income (Tax Class 2)
842
Manual Assessment Quick Deficiency Corporation (Tax Class 3)
843
Manual Assessment Quick Deficiency Excise (Tax Class 4)
844
Manual Assessment Quick Deficiency Estate and Gift (Tax Class 5)
846
Manual Assessment Quick Deficiency FUTA (Tax Class 8)
850
Manual Assessment Prompt Current Withholding (Tax Class 1)
851
Manual Assessment Prompt Current Individual Income (Tax Class 2)
853
Manual Assessment Prompt Current Excise (Tax Class 4)
854
Manual Assessment Prompt Current Estate and Gift (Tax Class 5)
855
Manual Assessment Prompt Current CTA (Tax Class 7)
856
Manual Assessment Prompt Current FUTA (Tax Class 8)
863
Manual Assessment Prompt Deficiency Excise (Tax Class 4)
864
Manual Assessment Prompt Deficiency Estate and Gift (Tax Class 5)
865
Manual Assessment Prompt Deficiency CTA (Tax Class 7)
866
Manual Assessment Prompt Deficiency FUTA (Tax Class 8)
870
Manual Assessment Jeopardy Current Withholding (Tax Class 1)
871
Manual Assessment Jeopardy Current Individual Income (Tax Class 2)
872
Manual Assessment Jeopardy Current Corporation (Tax Class 3)
873
Manual Assessment Jeopardy Current Excise (Tax Class 4)
874
Manual Assessment Jeopardy Current Estate and Gift (Tax Class 5)
875
Manual Assessment Jeopardy Current CTA (Tax Class 7)
876
Manual Assessment Jeopardy Current FUTA (Tax Class 8)
880
Manual Assessment Jeopardy Deficiency Withholding (Tax Class 1)
881
Manual Assessment Jeopardy Deficiency Individual Income (Tax Class 2)
882
Manual Assessment Jeopardy Deficiency Corporation (Tax Class 3)
884
Manual Assessment Jeopardy Deficiency Estate and Gift (Tax Class 5)
885
Manual Assessment Jeopardy Deficiency CTA (Tax Class 7)
886
Manual Assessment Jeopardy Deficiency FUTA (Tax Class 8)
905
Adjust NTRR Line Data
906
Undeposited Collection
907
Deposit
911
SF224 Super Window
912
Non-SF224 Super Window
914
Period13 Non-SF224 Window
915
SGL Only
916
PD 13 SGL Only
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