- 3.17.50.4 Accounting Application Control Main Menu
- 3.17.50.5 Agency Transfer Control Main Menu
- 3.17.50.6 Assessment Control Main Menu
- 3.17.50.7 Deposit Control Main Menu
- 3.17.50.8 Deposit Fund Control Main Menu
- 3.17.50.9 Federal Tax Deposit (FTD) Control Main Menu
- 3.17.50.10 Inventory Control Main Menu
- 3.17.50.11 Loss Control Main Menu
- 3.17.50.12 Research Methods
- 3.17.50.13 RRACS Reports
- 3.17.50.14 Database Administration
- Exhibit 3.17.50-1 RRACS Glossary
- Exhibit 3.17.50-2 Acronyms
- Exhibit 3.17.50-3 Chart of Accounts
- Exhibit 3.17.50-4 RRACS Input Journals and Journal Numbers
- Exhibit 3.17.50-5 Account Numbers and Associated Journals
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The Journals in this subsection are used to input the applications for Informant Rewards.
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The following is a list of documents used to Confirm Transfers:
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Memorandum from Chief, Examination to Chief, Quality Assurance and Management Support requesting funds transfer to 20X5433.1
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Letter 1136 (SC) which contains the Case Control (Claim) Number and amount of reward
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Review documents for the proper information needed before going to the terminal for data input.
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The following are the valid accounts for Informant Rewards:
Valid accounts for Informant Rewards To set up Informant Reward (Journal 495): 6900 Debit Adj & Reclass Rev Receipts 4755 Credit Informant Reward Reclass: 2110 Credit Withholding Revenue Receipts (20-0101) 2120 Credit Individual Income Revenue Receipts (20-0110) 2130 Credit Corporation Revenue Receipts (20-0111) 2140 Credit Excise Revenue Receipts (20-0152) 2150 Credit Estate & Gift Revenue Receipts (20-0153) 2170 Credit CTA Revenue Receipts (20-0130) 2180 Credit FUTA Revenue Receipts (20-0121) 7004 Debit Informant Reward receipt To Offset Informant Reward Journal 496: 4755 Debit Informant Reward 4120 Credit SPC Suspense, BMF 4220 Credit SPC Suspense, IMF 4420 Credit SPC Suspense, NMF 6900 Credit Adj & Reclass Rev Receipts Reclass: 2110 Debit Withholding Revenue Receipts (20-0101) 2120 Debit Individual Income Revenue Receipts (20-0110) 2130 Debit Corporation Revenue Receipts (20-0111) 2140 Debit Excise Revenue Receipts (20-0152) 2150 Debit Estate & Gift Revenue Receipts (20-0153) 2170 Debit CTA Revenue Receipts (20-0130) 2180 Debit FUTA Revenue Receipts (20-0121) 7004 Credit Informant Reward -
The following steps are required to complete Journals 495 and 496.
Journals 495 and 496 Procedure Journals Prompt Description / Action Select or Enter RACS Main Menu Select Accounting Application Apply Accounting Application Main Menu Record Select Informant Reward or Informant Reward Offset. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal Case Number Enter the number assigned to the informant reward. Tab Key Prepare Date Enter the date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button Review input data. If correct, select. OK Button If information is not correct. the Edit or Delete Button Maintain Source Journal Repeat if there is another case with money, or select. Cancel Button In all cases, continue with. Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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These Journals are used to record unreconciled amounts related to Disbursement Transactions received from FMS.
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The journal numbers are in the 2XX series.
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Following are the valid accounts for the journal voucher entries (increase and decrease):
Valid accounts for the journal voucher entries (increase and decrease) JVINC 20F3880 (Journal-236) JVDEC 20F3880 (Journal-239) • Debit
2410 Refund Repay Principal (20X0903)
4810 Liability Budget Clearing• Debit
4810 Liability Budget Clearing (20F3880)
4970 Unapplied Refund Reversals• Credit
4810 Liability Budget Clearing (20F3880)
4970 Unapplied Refund Reversals• Credit
2410 Refund Repay Principal (20X0903)
4810 Liability Budget Clearing -
The following steps are required to complete journals 236 and 239.
Journals 236 and 239 Procedure Journal Prompt Description/Action Select or Enter RACS Main Menu Highlight/select Agency Transfer. Apply Agency Transfer Control Main Menu Record Select JVINC or JVDEC Apply Account Period Accept the highlighted current month or Select the future month. From the Action Bar. Apply RACS Intermediate Menu Select needed Treasury Account Symbol. Apply Maintain Source Journal Document # Enter the Document number. Add Button Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. Enter or OK Button Maintain Source Journal Review input data. If correct, Select. OK Button If information is not correct. the Edit or Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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These Journals are used to record MF and NMF manual assessments and NMF abatements.
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The journal numbers used are in the 6XX series and the 8XX series for manual assessment certificates.
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The valid accounts are listed under each of the following subsections.
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The Assessment Journals are used to record manual assessments, either for MF or NMF accounts.
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These are valid accounts for Assessments (Reversals are also available):
Valid accounts for Assessments Debit Credit 1314 NMF Tax Straddles 6110 Withholding Tax Assessments- TAX 1321 NMF Notice 6111 Withholding Tax Assessments- PEN 1322 NMF Taxpayer Delinquent Accounts 6112 Withholding Tax Assessments-INT 1324 TDA Deferral (Queue) 6120 Ind. Income Tax Assessments-TAX 1360 NMF Installment Agreement 6121 Ind. Income Tax Assessments- PEN 1371 NMF Offers in Compromise 6122 Ind. Income Tax Assessments-INT 1389 NMF Suspense 6130 Corporation Tax Assessments-TAX 1510 Other Receivables, Reg. 6131 Corporation Tax Assessments-PEN 1600 Manual Assessments, Transit Account 6132 Corporation Tax Assessments-INT 1830 NMF Accounts Receivable, Inactive 6140 Excise Tax Assessments-TAX 4120 SPC Suspense for MF-BMF 6141 Excise Tax Assessments-PEN 4220 SPC Suspense for MF-IMF 6142 Excise Tax Assessments-INT 4420 SPC Suspense for NMF 6150 Estate & Gift Tax Assessment-TAX 6550 Withholding Tax Payments Credited 6151 Estate & Gift Tax Assessment-PEN 6560 Other Credits Allowed 6152 Estate & Gift Tax Assessment-INT 6170 CTA Tax Assessments-TAX 6171 CTA Tax Assessment-PEN 6172 CTA Tax Assessments-INT 6180 FUTA Tax Assessments-TAX 6181 FUTA Tax Assessments-PEN 6182 FUTA Tax Assessments-INT -
The following steps are required to complete journals 610-686 and 810-886.
Journals 495 and 496 Procedure Journals Prompt Description / Action Select or Enter RACS Main Menu Highlight/Select Assessments Apply Assessment Control Main Menu Record Select/highlight the assessment type. Tab key Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply RACS Intermediate Menu Select the needed tax class category. Apply Maintain Source Journal Certificate # Enter the certificate number.(Manual assessments only) Tab key Assessment Date Enter the Assessment Date in MM-DD-YYYY format. For "Regular Current" or "Regular Deficiency" assessments, next Monday's date is generated. Normal assessment dates cannot be earlier than the current date. Manual assessment dates cannot be later than the current date. Enter or Add Button (Tab for jeopardy assessments) Principal Taxpayers For jeopardy assessments only, enter the number of principal taxpayers. Enter or Add Button Maintain Journal Entry Items Enter the number of Items. Tab Twice DLN / RS # Input the DLN or Reconciliation Schedule (RS) number. OK Button Select/highlight Tax, Penalty, or Interest. Tab Twice Amount Enter the amount for the selected category. OK Button Repeat for each category that has an amount. The DLN/RS# is generated from the "items" record. When finished with required inputs, select. Cancel Button Maintain Source Journal To enter additional assessments on this journal, select. Add Button When finished, review input data. If correct. OK Button Maintain Transaction Highlight/Select from the Possible Source Journal, "Application" . From the Action Bar. Action & then Add Maintain Source Journal RS# Enter the RS number. **This is an optional entry field. Enter or Add Button Maintain Journal Entry Highlight/Select the needed IRS account. Tab key Amount Enter the amount for the selected IRS account. OK Button Repeat for each account that has an amount. Then select. Cancel Button Maintain Source Journal Review input data, If correct, select. OK Button If information is not correct. the Edit or Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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The Abatement Journals are used to record Non-Master File abatements. The Erroneous Abatement Journals are used to record the reversal of a Non-Master File abatement.
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These are the valid accounts for Abatements & Erroneous Abatements:
Valid accounts for Abatements & Erroneous Abatements Abatement (Journal-691): • 6510 Debit Overassessment Credited • 4440 Credit Assessment and Abatement Suspense - NMF Erroneous Abatement (Journal-692): • 4440 Debit Assessment and Abatement Suspense - NMF • 6510 Credit Overassessment Credited -
The following steps are required to complete journals 691 and 692.
Journals Prompt Description / Action Select or Enter RACS Main Menu Highlight/Select Assessments Apply Assessment Control Main Menu Record Select Abatementor Erroneous Abatement Tab key Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal RS / Document # Enter the RS or Document Number. For erroneous abatements, the number must match the number of a previous assessment. Tab Key Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Amount Enter the Amount associated with the generated IRS accounts. OK Button Maintain Source Journal Review input data, If correct, select. OK Button If information is not correct. the Edit or Delete Button Repeat to enter additional abatements or erroneous abatements for the same journal, or select. Cancel Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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The Assessment and Abatement Journals are used to record non-tax revenue assessments and abatements. These accounts and Journals are used to record Arbitrage assessments and abatements. These will not be on the Assessment or Abatement reports.
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These are valid accounts for Non Tax Assessments (Journal-690) :
Valid Accounts for Non Tax Assessments (Journal-690) Arbitrage Assessment: • 4110 Debit ECC Suspense for Master File-BMF (reverse will be opposite) • 6010 Credit Arbitrage Revenue (reverse will be opposite) Arbitrage Penalty: • 4110 Debit ECC Suspense for Master File-BMF (reverse will be opposite) • 6011 Credit Arbitrage Penalty Revenue (reverse will be opposite) -
These are valid accounts for:
Non Tax Abatements (Journal-695): Arbitrage Abatement: • 6510 Debit Overassessment Credited • 4110 Credit ECC Suspense for Master File-BMF Reverse Abatement: • 4110 Debit ECC Suspense for Master File-BMF • 6510 Credit Overassessment Credited
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The Journals in this subsection are used to record Deposit Tickets (DT) and Debit Vouchers (DV) for revenue receipt money and miscellaneous funds, such as; Conscience Fund, User Fees, Miscellaneous Receipts, Photocopy Fees, Refund Repayments, and Contributions to Reduce the Public Debt.
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The recovery of losses previously documented, and the discovery of any new shortages or losses and Deposit Fund monies are also on these Journals.
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The reclassification of money associated with the deposits entered is also included.
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The journal numbers in this chapter are in the 2XX series.
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A Source Code must be selected for each DT entered. Edit cannot be used to change once the Source Code has been selected and the journal entries entered. That DT must be deleted and re-entered using the correct Source Code.
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The following is a list of valid source codes:
Source Codes Source Code Source Code Name • DDIA Direct Deposit Installment Agreement • EFTPS Electronic Federal Tax Payment System includes FPLP (OSPC only) • IDRS Integrated Data Retrieval System • ISRP Integrated Submission and Remittance Processing • Lockbox Lockbox • RRB Railroad Retirement Board • SC Manual Service Center Manual • SITLP State Income Tax Levy Program -
A State must be selected for each item applied to Contributions to Reduce the Public Debt.
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The Deposit Journals are used to record DTs for both Revenue, Miscellaneous and EFTPS (MSC Only) Collections.
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The following are the valid debit accounts for Deposit(s) on Journal 210:
Valid debit accounts for Deposit(s) 2110 Withholding Revenue Receipt (20-0101) 2120 Individual Income Revenue Receipt (20-0110) 2130 Corporation Revenue Receipts (20-0111) 2140 Excise Revenue Receipts (20-0152) 2150 Estate & Gift Revenue Receipt (20-0153) 2170 CTA Revenue Receipt (20-0130) 2180 FUTA Revenue Receipt (20-0121) 2305 Unclaimed Funds (20-1060) 2310 Treaty Country Receipts (20-3220) 2315 Arbitrage Receipt (20-3220) 2320 Miscellaneous Receipt (20-3220) 2325 MISC Forfeiture Receipt (20-1099) 2330 EP/EO User Fee (20-2411) 2335 EO User Fee Increase (20X5432.5) 2340 Photocopy Fee (20X6877) 2345 Presidential Election Campaign (20X5081.1) 2350 Public Debt (20X5080.1) 2355 Federal Court Ordered Restitution (20-3220) 2360 Conscience Fund (20-1210) 2365 LIFO (20-3220) 2370 Mortgage Subsidy. Bond Receipt (20-3220) 2380 Original Installment Agreement (20X5432.1) 2385 Reinstatement Installment Agreement (20X5432.3) 2395 Enrolled Agent (20X5432.4) 2410 Refund Repay Principal (20X0903) 2420 Refund Repay Interest (20X0904) 7002 Deposit Fund Receipt (20X6879.09) 7009 Insolvency (20F3820) Accounting Application 1510 Credit Other Receivables, Regular 1710 Credit Dishonored Checks 1720 Credit Dishonored Checks, ADJ 4120 Credit SPC Suspense for MF-BMF 4125 Credit EFTPS Suspense for BMF 4220 Credit SPC Suspense for MF-IMF 4225 Credit EFTPS Suspense for IMF 4255 Credit EFTPS Suspense for IRAF 4420 Credit SPC Suspense for NMF 4425 Credit EFTPS Suspense for NMF 4620 Credit Unidentified Remittances 4765 Credit EFTPS MISC Suspense 6310 Credit Miscellaneous Fee * 6400 Credit MISC Revenue Collection ** 6800 Credit Excess Collection Deposit Fund 4710 Credit Offer-In-Compromise *** 4720 Credit Sale of Seized Property *** 4730 Credit Miscellaneous Deposit Fund *** Balance with 2320, 2330, 2335, 2340,2380, 2385,2395 Balance with 2310, 2325, 2345, 2350, 2355, 2360, 2370 Balance with 7002 Loss/Recovery 7610 Debit Embezzlement & Theft (CR for Recovery (20-0110)) 7620 Debit Unexplained Loss (Credit for Recovery (20-0110)) 7650 Debit Deposit Discrepancy (CR for Recovery (20-0110)) Erroneous Refund 1530 Credit Court Case, Erroneous Refund 1540 Credit Non-Court Case, Erroneous Refund Reclass 2110 Withholding Revenue Receipt (20-0101) 2120 Individual Income Revenue Receipt (20-0110) 2130 Corporation Revenue Receipts (20-0111) 2140 Excise Revenue Receipts (20-0152) 2150 Estate & Gift Revenue Receipt (20-0153) 2170 CTA Revenue Receipt (20-0130) 2180 FUTA Revenue Receipt (20-0121) 2305 Unclaimed Funds (20-1060) 2310 Treaty Country Receipts (20-3220) 2315 Arbitrage Receipt (20-3220) 2320 Miscellaneous Receipt (20-3220) 2325 MISC Forfeiture Receipt (20-1099) 2330 EP/EO User Fee (20-2411) 2335 EO User Fee Increase (20X5432.5) 7001 EFTPS Unclassified (20F3820) 2340 Photocopy Fee (20X6877) 2345 Presidential Election Campaign (20X5081.1) 2350 Public Debt (20X5080.1) 2355 Federal Court Ordered Restitution (20-3220) 2360 Conscience Fund (20-1210) 2365 LIFO (20-3220) 2370 Mortgage Subsidy Bond Receipt (20-3220) 2380 Original Installment Agreement (20X5432.1) 2385 Reinstatement Installment Agreement (20X5432.3) 2395 Enrolled Agent (20X5432.4) 2410 Refund Repay Principal (20X0903) 2420 Refund Repay Interest (20X0904) 2600 Oil Spill Receipts (20X8185) 2900 Child Support Receipts (75X6288) 7002 Deposit Fund Receipt (20X6879.09) 7003 Anti-Drug Receipts (20X5099.1) -
This table describes the steps required to complete Journal 210.
Journal 210 Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Deposit. Apply Deposit Control Main Menu Record Select Deposit. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal Treasury # Enter the deposit ticket Treasury Number. Tab Key Prepare Date Enter the date in MM-DD-YYYY format. Enter oe add button Trace ID Enter "X" . (Until further notice) Tab Key Total Amount Enter the Total Deposit Ticket amount. Tab Key Source Code Select and highlight the appropriate Source code from the pop-up Journal. When the journal entry is completed the Source Code cannot be changed. Add Button Repeat for each deposit ticket. When finished. Cancel Button Maintain Journal Entry Select/highlight the needed IRS debit account. Tab Key State Select and highlight a State Code from the pop-up Journal only if Public Debt has been selected. Tab key Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each account that has an amount. When finished with required data input, select. Cancel Button Maintain Source Journal Review input data. If correct, select. OK Button Repeat for each Deposit Ticket. When finished. Cancel Button Maintain Transaction Journal Highlight/Select an entry from the Possible Source Journal instructions. Action then Add If APPLICATION: Maintain Source Journal RS# Enter the RS Number. Add Button Maintain Journal Entry Select the needed IRS credit account. Tab Key Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each account that has an amount. When finished with required data input, select Cancel Button If RECLASS: Maintain Source Journal No input is necessary for this Journal. Add Button Maintain Journal Entry Select the needed IRS account. Tab Key Amount Enter the amount associated with the selected IRS account. The sum of the debit amounts must equal the sum of the credits. OK Button Repeat for each account that has an amount. When finished with required data input, select Cancel Button If OIC, Seizure, or MISC Deposit Fund: Maintain Source Journal Deposit Fund ID# Enter the ID Number of the Deposit Fund and Prepare Date. Add Button Maintain Journal Entry Area Office or Field Office Enter the Area Office or Field Office of the OIC, Seizure, or MISC Deposit Fund. Tab Key Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each account with an amount. When finished. Cancel Button If Embezzlement & Theft, Unexplained Loss, Deposit Discrepancy, or Erroneous Refund: Maintain Source Journal Document # Enter the number assigned to the document and prepare date. Add Button Maintain Journal Entry Ledger Classification Select/highlight the IRS account from the list box. Tab key Area or Field Office Select area or field office code from list box. Tab key Amount Enter the amount associated with the selected IRS account OK Button Repeat for each account with an amount. When finished. Cancel Button For ALL Deposit Journals, Continue With. Maintain Source Journal Review input data. If correct, select.. OK Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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The debit Journals are used to record DVs for both revenue and miscellaneous collections.
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The following are the valid accounts for DV (Journal 220):
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1710 Debit Dishonored Checks
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2110 Credit Withholding Revenue Receipt (20-0101)
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The following are the valid accounts for DV Adjustment (Journal 221):
Valid accounts for DV Adjustment 2110 Debit Withholding Revenue Receipt (20-0101) Application 1710 Dr/Cr Dishonored Checks 1720 Dr/Cr Dishonored Checks, ADJ 4120 Debit SPC Suspense for MF-BMF 4125 Debit EFTPS Suspense for BMF 4220 Debit SPC Suspense for MF-IMF 4225 Debit EFTPS Suspense for IMF 4255 Debit EFTPS Suspense for IRAF 4425 Debit EFTPS Suspense for NMF 6700 Debit Foreign Check Collection Costs Reclass 2110 Dr/Cr Withholding (20-0101) 2120 Dr/Cr Ind. Income Rev Receipt (20-0110) 2130 Dr/Cr Corp. Revenue Receipt (20-0111) 2140 Dr/Cr Excise Revenue Receipt (20-0152) 2150 Dr/Cr Estate & Gift Revenue Receipt (20-0153) 2170 Dr/Cr CTA Revenue Receipt (20-0130) 2180 Dr/Cr FUTA Revenue Receipt (20-0121) 7001 Dr/Cr EFTPS Unclassified (20F3820) -
This table describes the steps required to complete Journal 221
Journals 221 Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Deposit. Apply Deposit Control Main Menu Record Select Debit Voucher. Tab or Apply Account Period Accept the highlighted current month or select the future month from the Action Bar. Apply Maintain Source Journal Treasury # Enter the Treasury number. Tab Key Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Tab Key Trace ID Enter "X" (Until further notice) Add Button Maintain Journal Entry Amount Enter the amount associated with the debit voucher. OK Button Maintain Source Journal Review input data. If correct, select. OK Button If information is not correct, see Introduction or Edit and Delete Buttons. Edit/Delete Button Repeat for each Debit Voucher. When finished. Cancel Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button Journals Debit Voucher Adjustment Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Deposit. Apply Deposit Control Main Menu Record Select Debit Voucher Adjustment. Tab or Apply Account Period Accept the highlighted current month or select the future month from the Action Bar. Apply Maintain Source Journal Treasury # Enter the Treasury number. Tab Key Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Tab Key Trace ID Enter "X" (Until further notice) Add Button Maintain Journal Entry Amount Enter the amount associated with the generated credit account 2110. OK Button Maintain Source Journal Review input data. If correct, select. OK Button Repeat for each Debit Voucher. When finished. Cancel Button Maintain Transaction Highlight/Select "Application" from the possible source journal from the action Bar, select. Action & Then Add Maintain Source Journal Primary add Journal will appear, however, no input is necessary for this Journal. Add Button Maintain Journal Entry Select the needed IRS Account. Tab Key Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each account that has an amount. When finished with required data inputs, select. Cancel Button Maintain Source Journal Review input data. If correct, select. OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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The Journals in this subsection are used to record the confirmations of DTs and are used as a back up for CA$HLINK match.
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For a list of source documents used, refer to IRM 3.17.63.20.3.
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There are no valid accounts for Confirm Deposits. Use Journal 211 for manual confirmations.
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This table describes the steps required to complete Journal 211.
Journals 211 Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Deposit. Apply Deposit Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Confirm Select Confirm Deposit from the Confirm box. Apply Maintain Source Journal Treasury # Enter the Treasury number. This number must match the number used on the deposit journal. Tab Key Confirm Date Enter the date in MM-DD-YYYY format. When the field is filled, the prompt automatically moves to the amount field. (Automatic Tab) Total Amount Enter the Total Amount. OK Button Repeat for each Deposit Ticket. When finished with required data input, select. Cancel Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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The Journals in this subsection are used to record the reclassification of the original classification of revenue receipts received and transferred between tax classes or other types of funds.
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The following are valid Debit and Credit accounts for the Reclass (Journal 250):
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2110 Withholding Revenue Receipts (20-0101)
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2120 Ind. Income Revenue Receipt (20-0110)
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2130 Corp. Revenue Receipt (20-0111)
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2140 Excise Revenue Receipt (20-0152)
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2150 Estate & Gift Revenue Receipt (20-0153)
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2170 CTA Revenue Receipt (20-0130)
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2180 FUTA Revenue Receipt (20-0121)
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2305 Unclaimed Funds (20-1060)
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2310 Treaty Country Receipts (20-3220)
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2315 Arbitrage Receipt (20-3220)
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2320 Miscellaneous Receipt (20-3220)
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2325 MISC Forfeiture Receipt (20-1099)
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2330 EP/EO User Fee (20-2411)
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2335 EO User Fee Increase (20X5432.5)
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2340 Photocopy Fee (20X6877)
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2345 Presidential Election Campaign (20X5081.1)
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2350 Public Debt (20X5080.1)
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2355 Federal Court Ordered Restitution (20-3220)
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2360 Conscience Fund (20-1210)
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2365 LIFO (20-3220)
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2370 Mortgage Subsidy Bond Receipt (20-3220)
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2380 Original Installment Agreement (20X5432.1)
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2385 Reinstatement Installment Agreement (20X5432.3)
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2395 Enrolled Agent (20X5432.4)
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2410 Refund Repay Principal (20X0903)
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2420 Refund Repay Interest (20X0904)
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2600 Oil Spill Receipts (20X8185)
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2900 Child Support Receipts (75X6288)
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2910 IPAC Receipts (20F3885.11)
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2915 DOJ Receipts (20F3844)
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7001 EFTPS Unclassified (20F3820)
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7002 Deposit Fund Receipt (20X6879.09)
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7003 Anti-Drug Receipts (20X5099.1)
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7004 Informant Rewards Receipts (20X5433.1)
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7005 Carryover Receipts - Northern Mariana Island (20X6737)
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7006 Carryover Receipts - Virgin Islands (20X6738)
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7007 Carryover Receipts - Guam (20X6740)
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7008 Carryover Receipts - Samoa (20X6741)
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7009 Insolvency (20F3820)
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This table describes the steps required to complete Journal 250.
Journals 250 Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Deposit. Apply Deposit Control Main Menu Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Adjust/Reclass Select Reclass. Apply Maintain Source Journal RS # Enter the RS number. Add Button Maintain Journal Entry Select a needed IRS Account. Tab Key Select State from the list box (Public Debt Acct. 2350 only).. Tab Button Amount Enter the amount associated with the selected IRS account. Enter or OK Button Repeat for each account that has an amount. The sum of the amounts entered for debit accounts must equal the amounts entered for credits. When finished with required data input, select. Cancel Button Maintain Source Journal Review input data. If correct, select. OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct, select. Post Button
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The Journals in this subsection are used to transfer money from Deposit Funds to SCCF accounts and other miscellaneous accounts.
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The reclassification between Deposit Fund Receipts and Revenue Receipts or fund accounts is also recorded in these Journals.
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These Journals will be accessed through the applicable process type selected from the RRACS Intermediate Menu.
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The following options are available for the RRACS Sub Menu:
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Apply To Offer in Compromise (OIC)
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Apply To Seizure
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Apply To Miscellaneous
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Apply From OIC
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Apply From Seizure
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Apply From Miscellaneous
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The journal numbers in this chapter are in the 3XX series.
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The following are valid accounts for Deposit Fund:
Valid accounts for Deposit Fund Apply to OIC (Journal 312), Apply to Seizure (Journal 313), Apply to MISC( Journal 314): 4120 Debit SPC Suspense for MF-BMF 4220 Debit SPC Suspense for MF-IMF 4420 Debit SPC Suspense for NMF 4430 Debit Unpostable - NMF 4610 Debit Unapplied Advance Payments 4615 Debit Section 6077 Payments 4620 Debit Unidentified Remittances 6400 Debit Misc. Revenue Collections 6800 Debit Excess Collection 4710 Credit Offers-in-Compromise (W-312) 4720 Credit Sales of Seized Property (W-313) 4730 Credit Misc. Deposit Funds (W-314) Reclass: 2110 Credit Withholding Rev Receipt (20-0101) 2120 Credit Ind. Income Rev Receipt (20-0110) 2130 Credit Corp. Revenue Receipt (20-0111) 2140 Credit Excise Revenue Receipt Direct (20-0152) 2150 Credit Estate & Gift Revenue Receipt Direct (20-0153) 2170 Credit CTA Revenue Receipt Direct (20-0130) 2180 Credit FUTA Revenue Receipt Direct (20-0121) 7002 Debit Deposit Fund Receipt (20X6879.09) Apply From OIC (Journal 315) Apply from Seizure (Journal 316) Apply from MISC (Journal 317): 4710 Debit Offers-in-Compromise (W315) 4720 Debit Sales of Seized Property (W316) 4730 Debit Misc. Deposit Funds (W317) 4120 Credit SPC Suspense for MF-BMF 4220 Credit SPC Suspense for MF-IMF 4420 Credit SPC Suspense for NMF Reclass: 2110 Debit Withholding Rev Receipt (20-0101) 2120 Debit Ind. Income Rev Receipt (20-0110) 2130 Debit Corp. Revenue Receipt (20-0111) 2140 Debit Excise Revenue Receipt Direct (20-0152) 2150 Debit Estate & Gift Revenue Receipt Direct (20-0153) 2170 Debit CTA Revenue Receipt Direct (20-0130) 2180 Debit FUTA Revenue Receipt Direct (20-0121) 7002 Credit Deposit Fund Receipt (20X6879.09) -
This table describes the steps required to complete journals 312, 313, 314, 315, 316, and 317.
Journals 312, 313, 314, 315, 316, and 317 Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Deposit Fund. Apply Deposit Fund Control Main Menu Record Select Apply To or Apply From OIC, Seizure, or Miscellaneous Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal Deposit Fund ID# Enter the ID# of the Deposit Fund. Tab Key Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Add Button Maintain Journal Entry Area Office/Field Office Select the appropriate Area Office/Field Office code from the pop-up Journal. Required for "Apply To." options only. Enter, then Tab Key Amount Enter the Amount associated with the generated IRS account. OK Button Maintain Source Journal Review input data. If correct, select. OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button Complete the Journal again and select Add for additional deposit fund transactions on the same journal, or select. Cancel button Maintain Transaction Journal Highlight/Select Application from the possible source journal from the Action Bar. Action then Add Maintain Source Journal RS# Enter the RS number. Add Button Maintain Journal Entry Select the needed IRS Account. Tab Key Amount Enter the amount associated with the selected IRS account. Tab Key DLN # Enter the DLN of the Form 813. **Optional Field Repeat for each account that has an amount. OK Button When finished with required data inputs, select. Cancel Button Maintain Source Journal Review input data, If correct, select. OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button For Reclassification (always required). Maintain Source Journal No input is necessary for this Journal. Add Button Maintain Journal Entry Select the needed IRS account Tab Key Amount Enter the amount associated with the selected IRS account. OK button Repeat for each account that has an amount. The total amount entered for debit accounts must equal the total amount entered for credits. When finished with required data inputs, Select. Cancel Button For ALL Deposit Fund Journals, Continue With. Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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These Journals are used to record FTD and all subsequent data.
-
The journal numbers in this subsection are in the 7XX series (Reference IRM 3.17.63 for source documents).
-
The valid accounts for FTD's are listed under each of the following subsections.
-
The FTD Day Batch Journals are used to record the original Batch Day for a specific bank.
-
These are the valid accounts for FTD Day Batch (Journal -710) (Reversals are available on the Journal):
Valid Accounts for FTD Day Batch General Ledger Account Number Treasury Account Symbol Normal Balance Title of Account • 2210 (20-0101) Debit Revenue Receipts, FTD, Withholding • 2220 (20-0110) Debit Revenue Receipts, FTD, Individual Income • 2230 (20-0111) Debit Revenue Receipts, FTD, Corporation • 2240 (20-0152) Debit Revenue Receipts, FTD, Excise • 2270 (20-0130) Debit Revenue Receipts, FTD, CTA • 2280 (20-0121) Debit Revenue Receipts, FTD, FUTA • 7210 (20F3820) Credit Confirmed Unclassified Amounts Non-Receipt: • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts • 4960 (20F3820) Credit Unconfirmed FTD's Write-Off Increase (Decrease is opposite): • 4960 (20F3820) Debit Unconfirmed FTD's • 6970 Debit Small Debit & Credit Cleared, FTD • 6975 Credit Liability for Small Debit & Credit, FTD • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts Confirmed FTD Deposit: • 4960 (20F3820) Debit Unconfirmed FTD's • 7210 (20F3820) Debit Confirmed Unclassified Amounts • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts • 8200 Credit FTD Deposits Confirmed Confirmed FTD Debit Voucher: • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts • 8200 Debit FTD Deposits Confirmed • 4960 (20F3820) Credit Unconfirmed FTD's •7210 (20F3820) Credit Confirmed Unclassified Amounts Adjustment Deposit (Unconfirmed): • 7210 (20F3820) Debit Confirmed Unclassified Amounts • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts Adjustment Debit Voucher (Unconfirmed): • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts • 7300 (20X6879.09) Debit Unconfirmed Debits • 4960 (20F3820) Credit Unconfirmed FTD's • 7210 (20F3820) Credit Confirmed Unclassified Amounts -
The following procedural steps are required to complete Journals 710 and 711.
Journals 710 and 711 Procedure Journals Prompt Description/Action Select. RACS Main Menu Highlight/select Federal Tax Deposits. Apply Federal Tax Deposit Control Main Menu Record Select FTD Day Batch or FTD Subsequent. Tab or Apply Account Period Accept the highlighted current month or Select the future month. From the Action Bar. Apply Maintain Source Journal FRB Select the Federal Reserve Bank number from the pop-up Journal. Tab Key Batch Date Enter the Batch Date in MM-DD-YYYY format. Add Button Maintain Journal Entry Select the needed IRS Account Tab Key Amount Enter the amount associated with the selected account. OK Button Repeat for each account that has an amount. When finished with required inputs, select. Cancel Button Maintain Source Journal Review input data. If correct, Select. OK Button Maintain Transaction Journal Highlight/Select from the Possible Source Journal. For "Day Batch" , at least one Regular Deposit Ticket must be entered. Other options may also be selected. From the Action Bar. Action and then Add Maintain Source Journal Treasury # Enter the Treasury number. Tab Key Confirm (or Prepare) Date Enter the Confirm (or Prepare) date in MM-DD-YYYY format. Enter or Add Button Trace ID Enter "X" . (until further notice) Maintain Journal Entry Amount Enter the amount associated with the generated IRS accounts. Enter or OK Button. Maintain Source Journal Review Input Data. If correct, Select. OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button Maintain Transaction Journal Repeat for another "Possible Source Journal" , if appropriate Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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The FTD Subsequent Journals are used to record a subsequent classification for a specific batch day and bank.
-
The source documents are as follows:
-
Form 5805 Subsequent Day Classified Report Balancing Proof Sheet
-
Form 215 (Adjustment Deposit Ticket)
-
Form 5515 (Adjustment Debit Voucher)
-
Form 5526 Adjustment Request
-
-
These are valid accounts for Subsequent FTD's (Journal 711) (Reversals are available on the Journal):
Valid Accounts for Subsequent FTD's General Ledger Account Number Treasury Account Symbol Normal Balance Title of Account • 2210 (20-0101) Debit Revenue Receipts, FTD, Withholding • 2220 (20-0110) Debit Revenue Receipts, FTD, Individual Income • 2230 (20-0111) Debit Revenue Receipts, FTD, Corporation • 2240 (20-0152) Debit Revenue Receipts, FTD, Excise • 2270 (20-0130) Debit Revenue Receipts, FTD, CTA • 2280 (20-0121) Debit Revenue Receipts, FTD, FUTA • 7210 (20F3820) Credit Confirmed Unclassified Amounts Non-Receipt: (This happens at DCC) • 4960 (20F3820) Debit Unconfirmed FTD's • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts Write-Off Increase (Decrease is opposite): • 4960 (20F3820) Debit Unconfirmed FTD's • 6970 Debit Small Debit & Credit Cleared, FTD • 6975 Credit Liability for Small Debits & Credits, FTD • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts Adjustment Deposit (Unconfirmed): • 7210 (20F3820) Debit Confirmed Unclassified Amounts • 7220 (20F3820) Credit Unconfirmed Unclassified Amounts Adjustment Debit Voucher (Unconfirmed): • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts • 7300 (20X6879.09) Debit Unconfirmed Debits • 4960 (20F3820) Credit Unconfirmed FTD's • 7210 (20F3820) Credit Confirmed Unclassified Amounts
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The FTD CRL - credit Journals are used to record the CRL. On rare occasions this report could reflect negative amounts.
-
The source documents are as follows:
-
FTD 61-42 SCCF Posting Summary
-
For a list of other source documents, see IRM 3.17.63
-
-
These are valid accounts for FTD CRL credit (Journal-712) (FTD CRL Debit on Journal-721 is the reverse):
Valid Accounts for FTD CRL credit General Ledger Account Number Treasury Account Symbol Normal Balance Title of Account • 7220 (20F3820) Debit Unconfirmed Unclassified Amounts • 8100 Debit FTD's Input • 4300 Credit Unapplied FTD Transaction - SCCF • 4960 (20F3820) Credit Unconfirmed FTD's -
The following procedural steps are required to complete Journals 712 & 721.
Journals 712 and 721 Procedure Journals Prompt Description/Action Select. RACS Main Menu Highlight/select Federal Tax Deposits. Apply Federal Tax Deposits Control Main Menu Record Select FTD CRL — Credit Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal Prepare Date Enter the Prepare Date in MM-DD-YYYY format. Add button Total Amount Enter the Total CRL amount. Add Button Maintain Journal Entry Amount Enter the amount associated with the generated IRS account. Enter or OK Button Maintain Source Journal Review input data, If correct, select. OK Button If information is correct, see Introduction for"Edit & Delete" Buttons. Edit/Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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The tapes to ECC Journals are used to record the Good Tape Release List.
-
The source documents are as follows:
-
FTD 77-41 Revenue Receipts Summary Report
-
For a list of other source documents, see IRM 3.17.63
-
-
These are valid accounts for FTD Tapes to ECC credit (Journal-713) (debit amount is opposite):
-
4300 Debit Unapplied FTD Transactions - SCCF
-
4110 Credit ECC Suspense for Master File - BMF
-
-
The following procedural steps are required to complete Journal 713.
Journals 713 Procedure Journals Prompt Description/Action Select. RACS Main Menu Highlight/select Federal Tax Deposits. Apply Federal Tax Deposits Control Main Menu Record Select FTD Tapes to ECC. Tab or Apply Account Period Accept the highlighted current month or Select the future month. From the Action Bar. Apply Maintain Source Journal Reel # Enter the Reel number. Tab Key Net Amount Enter the Net Amount. Tab Key Cycle Select the cycle number from pop-up Journal. Add Button Maintain Journal Entry Select Credit Amount or Debit Amount from the Ledger Classification. Tab Key Amount Enter the amount associated with the selected classification. Enter or OK Button. Repeat if the second category has an amount, or select. Cancel Button Maintain Source Journal Review input data, If correct, Select. OK Button If information is not correct, see Introduction for"Edit & Delete " Buttons. Edit/Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct Post Button
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These Journals are used to record the confirmation of FTD Adjustment DTs and DVs.
-
The source documents are as follows:
-
Confirmed F215 Deposit Ticket
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Confirmed F5515 Debit Voucher
-
-
The valid accounts for FTD Confirmations are:
The valid accounts for FTD Confirmations Confirm FTD Deposit (Journal-740): • 4960 (20F3820) Debit Unconfirmed FTD's • 8200 Credit FTD Deposits Confirmed Confirm FTD Debit Voucher (Journal-741): • 8200 Debit FTD Deposits Confirmed • 7300 (20X6879.09) Credit Unconfirmed Debits -
The following procedural steps are required to complete Journals 740 and 741.
Journals 740 and 741 Procedure Journals Prompt Description/Action Select. RACS Main Menu Select Federal Tax Deposits. Apply Federal Tax Deposits Control Main Menu Account Period Accept the highlighted current month or Select the future month. From the Action Bar. Tab Confirm Select Confirm FTD DT/DV from "Confirm" box. Apply The system automatically moves you to the "Confirm Deposits" Journal. If only debit vouchers are being confirmed, select the Cancel Button. Then select Confirm Debit Voucher. Maintain Source Journal Treasury # Enter the Treasury Number. Tab Key Confirm Date Enter the Confirm date in MM-DD-YYYY format. Add Button Maintain Journal Entry Amount Enter the amount associated with the generated IRS accounts. Enter or OK Button Maintain Source Journal Review input data, If correct, select. OK Button To confirm additional deposit tickets, continue with the next Treasury Number and Confirm Date (as above), then select. Add Button When all confirmed deposits are entered, select. Cancel If Debit Vouchers need to be confirmed, continue with. Maintain Transaction Select Confirm Debit Voucher from the "Possible Source Journals" , then select. Action, then Add Maintain Source Journal Treasury # Enter the number assigned by Treasury. Tab Key Confirm Date Enter the confirmed date. Add Button Maintain Journal Entry Amount Enter the amount associated with the generated IRS accounts. Enter or OK Button Maintain Source Journal Review input data. If correct, select. OK Button To confirm more debit vouchers, continue with next Treasury Number and Confirm Date (as above), then select. Add Button When all debit vouchers are entered, select. Cancel When all Deposits and Debit Vouchers have been confirmed. Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. Post Review input data. If correct. Post Button
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These Journals are used whenever it is necessary to adjust the classification of money that has been received and deposited through the Federal Tax Deposit System. A Daily FTD Reclassification Report should be received with the Daily Wire package each day.
-
The source document is the FTD-51-41, Daily FTD Reclassification Report.
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The following are valid Debit and Credit accounts for FTD Reclassification (Journal-750):
Valid Accounts for FTD Reclassification General Ledger Account Number Treasury Account Symbol Account Title • 2210 (20-0101) Revenue Receipts, FTD, Withholding • 2220 (20-0110) Revenue Receipts, FTD, Individual Income • 2230 (20-0111) Revenue Receipts, FTD, Corporation • 2240 (20-0152) Revenue Receipts, FTD, Excise • 2270 (20-0130) Revenue Receipts, FTD, CTA • 2280 (20-0121) Revenue Receipts, FTD, FUTA -
The following steps are required to complete FTD reclassification Journal 750.
Journals 750 Procedure Journals Prompt Description/Action Select. RACS Main Menu Highlight/select Federal Tax Deposits. Apply Federal Tax Deposits Control Main Menu Account Period Accept the highlighted current month or Select the future month from the Action Bar. Tab Adjust/Reclass Select FTD Reclass. Apply Maintain Source Journal Document # Enter the Document # Add Button FRB Select the Federal Reserve Bank # from the popup Journal. Tab Maintain Journal Entry Select the needed IRS tax class account. Tab Key Amount Enter the amount associated with the selected account. Enter or OK Button Repeat for each account that has an amount. The sum of the credit amounts must equal the sum of the debit amounts. When finished with required data inputs, Select. Cancel Button Maintain Source Journal Review input data, If correct, Select. OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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The Journals described in this subsection are used to record the acquisition and disposition of Seized Property and Collateral. The journals for these Journals will be numbered in the 3XX series.
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These are the valid accounts for Inventory Control:
-
3200 Collateral Held
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3300 Seized Property
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4120 SPC Suspense for MF-BMF
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4220 SPC Suspense for MF-IMF
-
4420 SPC Suspense for NMF
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4720 Sales of Seized Property
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4980 Liability for Inventory Accounts
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6980 Acquired Property Disposed of Other Than by Sale
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6985 Profit & Loss on Sale of Acquired Property
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7100 Property Acquired in Payment of Taxes
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-
These Journals are used to record the value of property acquired by the U.S. Government and its related application to a taxpayer account.
-
These are the valid accounts for Acquisition (Journal-302):
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7100 Debit Bankruptcy
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7100 Debit Property Acquired in Payment of Tax
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4120 Credit SPC Suspense for Master File - BMF
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4220 Credit SPC Suspense for Master File - IMF
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4420 Credit SPC Suspense for NMF
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-
The following steps are required to complete Journal 302:
Journals 302 Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Inventory. Apply Inventory Control Main Menu Record Select Acquisition. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal Document # Enter the document number. Tab Key Prepare Date Enter the Acquired Date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Select Acquired Property or Bankruptcy from the Ledger Classification list box. Tab Key Area or Field Office Select the appropriate Office from pop-up Journal. Tab Key Amount Enter the Amount associated with the selected IRS account. OK Button Maintain Source Journal Review input data. If correct, Select.. Enter or Add Button Maintain Transaction Journal Highlight/Select Application from the Possible Source Journal. From the Action Bar. Action, then Add Maintain Source Journal No input is necessary for this Journal. Enter or Add Button Maintain Journal Entry Select the needed IRS Account Tab Key Amount Enter the amount associated with the selected IRS account. Tab Key DLN Enter the Document Locator Number. OK Button Repeat for each account that has an amount. OK Button When finished with required data inputs, Select. Cancel Button Maintain Source Journal Review input data, If correct, Select. OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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These Journals are used to record the sale of acquired property and its related profit or loss. These Journals may also be used for Installment Disposition.
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Following are the valid accounts for Disposition /Loss (Journal 303):
-
4420 Debit SPC Suspense, NMF
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4720 Debit Sales of Seized Property
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6985 Debit Profit and Loss Sale Acquired Property
-
7100 Credit Property Acquired in Payment of Tax
-
-
Following are the valid accounts for Disposition/Profit (Journal 304):
-
4420 Debit SPC Suspense, NMF
-
4720 Debit Sales of Seized Property
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7100 Credit Property Acquired in Payment of Tax
-
6985 Debit Profit and Loss Sale Acquired Property
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-
The following steps are required to complete Journals 303 and 304.
Journals 303 and 304 Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Inventory Apply Inventory Control Main Menu Record Select Disposition/Loss or Disposition/Profit. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the document on the RACS inventory. Tab Key Prepare Date Enter the Disposition Date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Amount Enter the Amount associated with the selected IRS account. OK Button Maintain Source Journal Review input data. If correct, Select. Enter or Add Button If APPLICATION. Maintain Transaction Journal Highlight/Select Application from the Possible Source Journal. From the Action Bar. Action then Add Maintain Source Journal No input is necessary for this screen Enter or Add Button Maintain Journal Entry Select the needed IRS Account Tab Key Amount Enter the amount associated with the selected IRS account. Enter or OK Button Repeat for each account that has an amount. OK Button When finished with required data inputs, select. Cancel If Seizure. Maintain Source Journal Deposit Fund ID # Enter the Identification Number of the deposit fund. Tab Button Prepare Date Enter the prepare date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. Enter or OK Button In all cases, continue with . Maintain Source Journal Review input data. If correct, select. Enter or Add Button Repeat for each deposit fund, when finished, select. Cancel Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct, select. Post Button
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These Journals are used when acquired property is disposed of other than by sale. See IRM 3.17.63 for a complete explanation.
-
These are the valid accounts Disposition & Non-Sale ( Journal 305):
-
4420 Debit SPC Suspense, NMF
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6980 Debit Acquired Property Disposed Other Than Sale
-
7100 Credit Property Acquired in Payment of Tax
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-
The following procedural steps are required to complete Journal 305.
Journals 305 Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Inventory Apply Inventory Control Main Menu Record Select Disposition/Non Sale. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal Document # Enter the Document Number. The number must match the number used to establish the record on the RACS Inventory. Tab Key Prepare Date Enter the Source Document Date in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Amount Enter the Amount associated with the selected IRS account. OK Button Maintain Source Journal Review input data. If correct, select. OK Button Maintain Transaction Journal Highlight/Select Application from the Possible Source Journal. From the Action Bar. Action, then Add Maintain Source Journal No input is necessary for this screen Enter or Add Button Maintain Journal Entry Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each account that has an amount OK Button When finished, select. Cancel Button Maintain Source Journal Review input data, If correct, select. OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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These Journals are used to record the value of seized property and collateral inventory. The same Journals will be used for closing the records. Each category is a separate selection from the Inventory Control Main Menu. Reference IRM 3.17.63.23.2 and 3.17.63.23.3.
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The valid accounts for Journal 320, Seized Property Open are:
-
3300 Debit Seized Property
-
4980 Credit Liability for Inventory Accounts
-
-
The valid accounts for Journal 321, Seized Property Close are:
-
4980 Debit Liability for Inventory Accounts
-
3300 Credit Seized Property
-
-
The valid accounts for Journal 322, Seized Property Open & Close are:
-
3300 Debit Seized Property
-
4980 Debit Liability for Inventory Accounts
-
3300 Credit Seized Property
-
4980 Credit Liability for Inventory Accounts
-
-
The valid accounts for Journal 323, Collateral Open are:
-
3200 Debit Collateral Held
-
4980 Credit Liability for Inventory Accounts
-
-
The valid accounts for Journal 324, Collateral Close are:
-
4980 Debit Liability for Inventory Accounts
-
3200 Credit Collateral Held
-
-
The valid accounts for Journal 325, Collateral Open & Close are:
-
3200 Debit Collateral Held
-
4980 Debit Liability for Inventory Accounts
-
3200 Credit Collateral Held
-
4980 Credit Liability for Inventory Accounts
Note:
The Non-Equity Collateral Journals #330 and #335 are for safe keeping only. The Undetermined Seizure Journals are 340 and 345.
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The following procedural steps are required to complete Journals 320, 321, 322, 323, 324, 325, 330,335, 340, and 345.
Journals 320, 321, 322, 323, 324, 325, 330,335, 340, and 345 Procedure Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Inventory Apply Inventory Control Main Menu Record Select one of the six Seized Property or Collateral options from the menu. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal Document # Enter the Document Number. To close, the Document Number must match the number used when the Inventory was opened. Tab Key Prepare Date Enter the Seizure date for account 3300 Date Collateral Accepted for account 3200 in MM-DD-YYYY format. Enter or Add Button Maintain Journal Entry Area or Field Office Select the appropriate Office (if applicable). Tab Key Amount Enter the Amount associated with the selected IRS account. For collateral or non equity seizures, do not enter an amount. Enter or OK Button Maintain Source Journal Review input data. If correct, select. Enter or OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button Repeat if another document has an amount or select. Cancel Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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The Loss Journals are used to record amounts that are shortages or stolen collections while in IRS accountability and amounts for which recovery is made or relief granted. The Loss Journals may also be selected anytime an entry is required for a loss "record" .
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The journal numbers are in the 3XX series.
-
These Journals may be accessed through the applicable process type selected from the RRACS intermediate menu. For example:
Accounting Application Dishonored Check File Apply - Loss Unidentified Remittance File Apply - Recovery of Loss
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These are the valid accounts for Losses, Embezzlements and Thefts (Journal 306):
Valid accounts for Losses, Embezzlements and Thefts General Ledger Account Number Treasury Account Symbol Normal Account Balance Title of Account • 7610 Debit Embezzlement & Theft Application: • 1710 Credit Dishonored Checks • 1720 Credit Dishonored Checks, ADJ • 4120 Credit SPC Suspense for MF- BMF • 4220 Credit SPC Suspense for MF- IMF • 4420 Credit SPC Suspense for NMF • 4620 Credit Unidentified Remittance • 6570 Credit Substantiated Credits Allowed • 6800 Credit Excess Collections • 6900 Credit Adjustment or Correction of Revenue Receipts Reclass: • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire. • 2120 (20-0110) Dr/Cr Individual Income Revenue Receipt, Dire • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire • 2170 (20-0130) Dr/Cr CTA Revenue Receipt, Dire • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire Loss Unexplained Loss (Journal 307): • 7620 Debit Unexplained Loss Application: • 1710 Credit Dishonored Checks • 1720 Credit Dishonored Checks, ADJ • 4120 Credit SPC Suspense for MF- BMF • 4220 Credit SPC Suspense for MF- IMF • 4420 Credit SPC Suspense for NMF • 4620 Credit Unidentified Remittance • 6570 Credit Substantiated Credits Allowed • 6800 Credit Excess Collections • 6900 Credit Adjustment or Correction of Revenue Receipts Reclass: • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire • 2170 (20-0130) Dr/Cr CTA Revenue Receipt, Dire • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire Loss Deposit Discrepancy (Journal 308): • 7650 Debit Deposit Discrepancy Application: • 1710 Credit Dishonored Checks • 1720 Credit Dishonored Checks, ADJ • 4120 Credit SPC Suspense for MF- BMF • 4220 Credit SPC Suspense for MF- IMF • 4420 Credit SPC Suspense for NMF • 4620 Credit Unidentified Remittance • 6570 Credit Substantiated Credits Allowed • 6800 Credit Excess Collections • 6900 Credit Adj or Corr. of Revenue Receipts Reclass: • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire • 2170 (20-0130) Dr/Cr CTA Revenue Receipt, Dire • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire
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These are the valid accounts for Recovery of Embezzlements, Thefts and Losses (Journal 309):
Valid accounts for Recovery of Embezzlements, Thefts and Losses General Ledger Account Number Treasury Account Symbol Normal Balance Title of Account • 7610 Credit Embezzlement & Theft Application: • 1710 Debit Dishonored Checks • 1720 Debit Dishonored Checks, ADJ • 4120 Debit SPC Suspense for MF- BMF • 4220 Debit SPC Suspense for MF- IMF • 4420 Debit SPC Suspense for NMF • 4620 Debit Unidentified Remittance • 6570 Debit Substantiated Credits Allowed • 6800 Debit Excess Collections • 6900 Debit Adj or Corr. of Revenue Receipts Reclass: • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire • 2170 (20-0130) Dr/Cr CTA Revenue Receipt • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire Recover Unexplained Loss (Journal 310): • 7620 Credit Unexplained Loss Application: • 1710 Debit Dishonored Checks Receipt • 1720 Debit Dishonored Checks, ADJ • 4120 Debit SPC Suspense for MF- BMF • 4220 Debit SPC Suspense for MF- IMF • 4420 Debit SPC Suspense for NMF • 4620 Debit Unidentified Remittance • 6570 Debit Substantiated Credits Allowed • 6800 Debit Excess Collections • 6900 Debit Adj or Corr. of Revenue Receipts Reclass: • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire • 2170 (20-0130) Dr/Cr CTA Revenue Receipt, Dire • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire Recover Deposit Discrepancy (Journal 311): • 7650 Credit Deposit Discrepancy Application: • 1710 Debit Dishonored Checks • 1720 Debit Dishonored Checks, ADJ • 4120 Debit SPC Suspense for MF- BMF • 4220 Debit SPC Suspense for MF- IMF • 4420 Debit SPC Suspense for NMF • 4620 Debit Unidentified Remittance • 6570 Debit Substantiated Credits Allowed • 6800 Debit Excess Collections • 6900 Debit Adj or Corr. of Revenue Receipts Reclass: • 2110 (20-0101) Dr/Cr Withholding Revenue Receipt, Dire • 2120 (20-0110) Dr/Cr Individual Inc. Revenue Receipt, Dire • 2130 (20-0111) Dr/Cr Corporation Revenue Receipt, Dire • 2140 (20-0152) Dr/Cr Excise Revenue Receipt, Dire • 2150 (20-0153) Dr/Cr Estate & Gift Revenue Receipt, Dire • 2170 (20-0130) Dr/Cr CTA Revenue Receipt • 2180 (20-0121) Dr/Cr FUTA Revenue Receipt, Dire
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The following steps are required to complete Journals 306, 307, 308, 309, 310, and 311.
Journals 306, 307, 308, 309, 310, and 311 Procedures Journals Prompt Description / Action Select. RACS Main Menu Highlight/Select Loss Apply Loss Control Main Menu Record Select one of the six Loss or Recover options from the menu.. Tab or Apply Account Period Accept the highlighted current month or select the future month. From the Action Bar. Apply Maintain Source Journal Document # Enter the Loss Document Number. Tab Key Prepare Date Enter the date of the loss in MM-DD-YYYY format.. Add or Enter Button Maintain Journal Entry Tax Class Select the Tax Class from the Ledger Classification list box. Tab Key Area Office Select the appropriate Area Office code from the pop-up Journal (If applicable for 309, 310, 311). Tab Key Amount Enter the Amount associated with the selected IRS account. OK Button Repeat for each doc ID that has an amount. When finished with required inputs, select.. Cancel Button Maintain Source Journal Review input data. If correct, select. OK Button Maintain Transaction Journal Highlight/Select Application from the Possible Source Journal. From the Action Bar. Action, then Add Maintain Source Journal No input is necessary for this Journal. Add Button Maintain Journal Entry Select the needed IRS account. Tab Key Amount Enter the amount associated with the selected IRS account. OK Button Repeat for each account that has an amount. When finished with required inputs, select… Cancel Button Maintain Source Journal Review input data, If correct, select. OK Button If information is not correct, see Introduction for "Edit & Delete" Buttons. Edit/Delete Button Note:
You may also select Reclass from the Possible Source Journal Box. (This is an optional Source Journal)
Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data. If correct. Post Button
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This subsection identifies the five options available to Accounting Technicians to research posted journals from the Journal Research Menu. The trial balance is created from the Balance Research menu.
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The following table lists the five research options available from the Journal Research icon and the primary features of each. On-line research replaces the Daily Production Report (DPR) print, not the end-of day reports.
Research Methods Action Bar Option Pop-Up Menu Option Description List Journal Control Use this option to list all journal activity for a designated date. Then select a journal from the list box for more detail. List Batch Posting Summary Use this option to research electronic postings and failures for day or month. List Source Journal Use this option to research all journals for a designated Source Journal type. Display Journal Control Use this option to research a specific journal when you know the journal number. Note:
The Assessment Certificate Number will not appear under the "Document" literal until the 23C is posted to the Assessments Report.
Display Source Journal Use this option to research a specific journal when you know the Document Number or the FRB and Batch Date. Caution:
Do not use this option if the Document Number may have been used more than once. The system will select only the first occurrence of the Document Number. Use List Source Journal if you need to see all journals for a particular document number.
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The other research option included in this subsection is the Balance Research Main Menu. This is an on-line trial balance. This option may be requested at any time to obtain the balance for all general ledger accounts for the month, through the current date, or any designated accounting month or date. From the trial balance, you can select an account number for a list of all of the journal entries that have affected the account balance.
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The following steps should be used for Journal Research:
Journal Research Step Action 1 Select the Journal Research icon. 2 From the table on the previous page, determine the type of research that you need. 3 Select List or Display from the Action Bar. 4 From the pop-up menu, select the desired research option. 5 Complete the required information as follows: Option Required Information List Journal Control Enter the requested date or accept the current date. Batch Posting Summary Enter or accept the accounting month and year and the desired run date. For postings for the month, check the Month transactions box and the date is disregarded. Source Journal Select the Process Type from the List Source Journal menu. From the Source Journal Type Journal, enter or accept the accounting month and year (must not be later than most recent posting date). Select the Trans Type from the pop-up Journal (This is the second Source Journal Type box). Select Open or Closed status. "Closed" is used for a confirmed deposit or a pulled assessment. Other fields may be entered to narrow the scope of the selection. Note:
The closed date may or may not be displayed depending on whether or not the transaction was reversed. If it was reversed, the date won't display. Select Display for additional information.
Display Journal Control Enter the journal number. Tab to each part of the number. Source Journal Enter the document number. Select and highlight the Process and Transaction Type. For daily wire research, enter the Batch Date and FRB, rather than the Document Number. In order to use the Review Journal Option, you must enter through Display Source Journal. Note:
When performing multiple research, the user should select deselect to reset memory.
6 Select List or Display to execute the request. 7 Use the arrow on the scroll box on the right side of the list to page to the bottom of the list box. See next page for instructions on the More option. 8 Highlight any item on the journal list box and select Display for a complete record of the journal. 9 Select Print for a copy of any list or journal that you have obtained. As the record will remain in the database for 3 years, it may not be necessary to print your research. -
Several of the research options are limited in the number of journal records that can be retrieved by one request. On rare occasions, additional journal records may be present on the database, but are not sent to your computer because of the system capacity. To receive these additional records, select the More option from the Action Bar. The system does not alert you that more journal records are available. The Print Menu for the More option will generate a print starting with page 1. If only a print of the visible record is required, select the Print Screen key on the RRACS keyboard. The Journal capacity for each research option is as follows.
Journal Capacity Research Option Journal Capacity List Journal Control 300 Journal Control Records List Batch Posting Summary 200 Batch Posting Records/ 50 Transaction Failures List Source Journal 110 Source Journals Display Journal Control 100 Source Journals Display Source Journal 20 Journal Control Records/ 150 Journal Entries
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The following steps should be used to request a Trial Balance:
Trail Balance Step Action 1 Select the Balance Research icon. 2 Select List from the Action Bar. 3 Enter the desired Account Period if other than the generated current month. 4 Enter the date in MM-DD-YYYY format if other than the generated current date. The trial balance will be cumulative for the month (or fiscal year) up to the date shown. 5 Select List to execute the request. The trial balance will take several minutes to be generated from the main computer. 6 The trial balance lists each account number along with the debit, credit, and net amounts. For a list of all of the journal entries that have posted to an account number, highlight the desired account and select the Display option. An asterisk indicates that the account balance is reversed from its normal status. 7 The response is a Display Journal Entries Journal, listing the amount, debit or credit, item count, and journal number of each journal entry used to calculate the account balance. For a complete research record, use the Display Journal Control option.
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Reports for various revenue accounting activities are generated by selecting three report Main Menu selections. These activities are described in the following subsections (Mainframe, Federal Tax Deposit, and Assessment).
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This subsection identifies the four options available to RRACS Accounting personnel for generating required mainframe reports used for balancing of End of Day, Month End, Fiscal Year End and Miscellaneous Reports. The Daily Trial Balance is created from the Balance Research menu (see 3.17.50.12, Research).
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The following table provides a listing of reports available from the End Day Report Sub Menu:
End of Day Reports REPORT # REPORT NAME 001 Daily Posting Summary (DPS) 003 Daily Trail Balance Reports 012 NTRR Trial Balance 014 Revenue Receipt Summary 037 Revenue Receipt Report 043 Future Trail Balance Report 072 DT Classification Report 125 NTRR Posting Summary -
The following steps are required to generate End Day Report(s):
End of Day Reports Journal Description/Action Select/Enter RACS Reports Main Menu Select RACS Reports Main Menu Enter Create RACS Batch Report Enter End Day Date in MM-DD-YYYY format. (If current date, no entry required - Default is always current date) If other than current date, enter requested date. Select End Day Enter Select ALL to generate each report or highlight the desired report Enter -
The request will be submitted to the DCC. Once the request is received by DCC, you will receive a notification stating " Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.)
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Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table:
Additional Prints Journal Description/Action Select. RACS Reports Main Menu Select RACS Reports Main Menu. Enter Print Sub Menu Select Print. Select Main Frame . Highlight desired report. OK Note:
The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to DCC for that date.
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If End Day Reports are not generated within 30 minutes, contact the RRACS System Administrator for a potential EDrain condition. Instructions for correction of an EDrain condition are contained in the RRACS LAN System Administrators Guide.
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The Month End Sub Menu provides RRACS with reports for balancing, mandatory reporting requirements to outside entities and management information regarding the status and condition of the General Ledger.
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The following table provides a listing of reports available from the Month End Journal. Each of these reports can be generated anytime throughout the accounting month on an as needed basis:
Month End Reports REPORT # REPORT 011 Unconfirmed FTD', DTs and DVs 010 Unconfirmed Deposit Tickets 017 Deposit Tickets and Debit Vouchers Reported on SF 224 031 Confirmed Disbursement Report 018 SF224 Statement of Transactions and Supplemental NTRR Report 027 List of Fund Balancing Account (FBA) Records 014 Revenue Receipts Classification Summary 025 F2162 Summary of Assessment Certificates Issued 023 Net Tax Refund Summary Report 050 Net Tax Analysis Report 022 Anti-Drug Special Fund Liability Report 127 Aged Recirculating Records 051 General Ledger Account Details 1140 Deposit Activity Report 072 Deposit Ticket Classification Report 0577 SPC Loss/Shortage Recovery Support List 004 Monthly General Ledger Trial Balance (MTRIAL) 128 Informant Claim Reward Report 129 Photocopy Fee Report 130 IPACR Suspense Report 131 Erroneous Refund Report 135 Area Office Deposit Fund Report 136 Area Office Offer in Compromise Detail Report 137 Area Office Miscellaneous Deposit Fund Report 138 IPACD Suspense Report 139 Insolvency Suspense Report 142 Credit Transfer Report 144 PFIC Suspense Reports -
The following steps are required to generate Month End Reports:
How to Generate Month End Reports Journal Description/Action Select. Create RACS Batch Reports Enter Account Period in MM-YYYY format.. (If Current Account Period no entry is required - Current Account period is Default period) If other than current account period, enter requested period. Select Month End Select desired report to be generated. Selecting Enter or ALL will generate all Month End reports. -
The request will be submitted to DCC. Once the request is received by DCC, a notification will be received stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output. (Expect an extended delay in printing time when ALL is selected.)
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Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table:
Additional Prints Journal Description/Action Select. Print Sub Menu Select Print. SelectMain Frame . Highlight individual report or to be printed. OK Note:
The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to DCC for that date.
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The Fiscal Year End Journals generate the FY2162 Summary of Assessments Report and the FY End Trial Balance for end of year processing. Selecting "All" will generate FYE closing journal.
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The following table provides a listing of reports available from the Fiscal Year End Reports option.
Fiscal Year End Sub Menu Report # Report 025A FY 2162 Summary of Assessment Certificates Issued 0032 Cumulative Trial Balance -
The following is required to generate a Fiscal Year End Report(s):
Fiscal Year End Reports Journal Description/Action Select. RACS Reports Main Menu Select RACS Reports Main Menu Enter Create RACS Batch Reports Enter Fiscal Year End Date in MM-DD-YYYY format.. Select Fiscal Year End Select individual report or ALL to be printed. -
The request will be submitted to DCC. Once the request is received by DCC, a notification will be received stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output.
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Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table.
Additional Reports Journal Description/Action Select. RACS Reports Main Menu Select RACS Reports Main Menu. Enter Print Sub Menu Select Print. Enter SelectMain Frame . Highlight individual report to be printed. OK Note:
The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to DCC for that date.
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The Miscellaneous Option is used to generate the District Office Detail, Generalized Un-postable Framework (GUF) Posting Reports, Daily Wire and NTRR Reports.
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The following table provides a listing of reports available from the Miscellaneous Reports option. Each of these reports can be generated anytime through out the accounting month on an as need basis:
Miscellaneous Sub Menu Report # Report Name 021 District Office Detail 044 NTRR Suspense Support List Report through Fiscal Year to Date 35–41 RACS/GUF Posting Report 007 Daily Wire Report 023B Net Tax Refund Detail Report-Month Ending 023 Net Tax Refund Report 134 State Net Tax Refund Report 051S Sub Account by Account Report 143 EFTPS Activity Report 145 SF224 Detail Report -
The following is required to generate a Miscellaneous Report:
Miscellaneous Report Journal Description/Action Select. RACS Reports Main Menu Select RACS Reports Main Menu. Enter Create RACS Batch Reports Enter Cycle in YYCC format.. Select Miscellaneous.. Select report to be printed. -
The request will be submitted to DCC. Once the request is received by DCC, you will receive a notification stating "Report Request has been submitted and will print upon completion" . Check your printer periodically for generated output.
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Once a report has been generated using the above table, additional prints of the report(s) can be obtained by using the steps in the following table:
Additional Prints Journal Description/Action Select. RACS Reports Main Menu Select RACS Reports Main Menu. Enter Print Sub Menu Select Print. SelectMain Frame . Select individual report to be printed. OK Note:
The Print option will only provide additional prints for the last date requested. If another date's report(s) is required, you must submit a request to DCC for that date.
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This section describes reports generated by the RRACS Mainframe whenever an electronic file transfer is received by an external source (FMS= GOALS or PNC Bank= CA$HLINK) and posted to the service center's general ledger. Posting of these files is reflected in the Batch Posting Summary report option of the Journal Research Menu.
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The following table provides a listing of reports that are received from external sources.
External Batch Processing Reports Report # Report Name 124A Matched Disbursement Records 124B Recirculating Treasury Records 124C Unmatched RRACS Disbursement Records 124D Refund Match Error Records 035A DTDV Match Treasury Records 035B DTDV Unmatched Treasury Records 035C DTDV Unmatched RRACS Records 035D DTDV Match Error Report 1134 Matched CASHLINK Records 1135 CASHLINK Recirculating Records 1136 Unmatched RRACS CASHLINK Records 1137 CASHLINK Error Report 126 EFTPS Error Report -
Use the following table to generate a batch processing report(s):
Batch Processing Report Journal Description/Action Select. RACS Reports Main Menu Select RACS Reports Main Menu. Enter Print Sub Menu Select Print. Print Drop Down Menu Select Mainframe . Highlight individual report to be printed. OK Select Online for Daily Wire, SF224, Assessments and Abatements. OK -
Once a report is selected, prints will be generated from the RRACS printer.
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This Section identifies the two options available to RRACS Accounting personnel in generating required FTD reports balancing, pulling of the FTD Daily Wire and printing of the Supplemental 224 Report.
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The following table lists the activities required to pull a FTD Daily Wire:
FTD Daily Wire Journal Description/Action Select. FTD Reports Main Menu Select FTD Reports Main Menu Enter Select Review Select Daily Wire List Unpulled Daily Wire Highlight wire to be reviewed/pulled in List Box; select Review from action bar.. Select Day Batch - SC to pull all wires or Day Batch - Single FRB to pull individual wire. List Pulled Daily Wire To review Daily Wire, highlight wire to be reviewed from List Box; select Display from Action bar. After review, select . . . Cancel If Wire is incorrect, contact RACS DBA for appropriate corrective action; if correct continue. List Pulled Daily Wire Select Message to enter up to 256 characters of audit trail information. OK If correct . . . Post Daily Wire Select Exit OK Note:
Once a wire has been pulled, a "Y" indicator will reflect in the Pulled Column of the Display "List Unpulled Daily Wire" Journal. Select Exit to close session.
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This report supplements the monthly Standard Form 224, Statement of Transactions, when the total net amount of the unclassified FTDs, for all Submission Processing Centers, are in excess of $100 million. A report will not be submitted unless specifically requested by Headquarters. The supplemental report may only be generated three times per center during an accounting month.
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The following table lists the activities required to post a Supplemental 224 Report for FTDs:
Supplemental 224 Report for FTDs Journal Description/Action Select. FTD Reports Main Menu Select FTD Reports Main Menu Enter Select Review Select Supplemental F224 Pull Supplemental F224 Select Message to enter up to 256 characters of audit trail information Enter If correct, select . . . Post A print will automatically generate a hard copy Exit Pull Supplemental F224 Select Exit OK If you wish to return to Previous Journal, select. Cancel Note:
Once a Supplemental F224 has been pulled, a "Y" indicator will reflect in the Pulled Column of the Display "Pull Supplemental F224" Journal. Select Exit to close session.
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The Assessment Report summarizes the amounts of assessments of taxes, penalties, interest and other additions to tax as provided by the Internal Revenue Code and recorded on Summary Record of Assessments. The Assessment Certificate, signed and dated by the Assessment Officer, is the legal document that permits collection activity. The Abatement (F2188) Report summarizes the total over assessment of tax, penalty and interest credited to taxpayer accounts.
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The following table lists the activities required to post an Assessment Certificate:
Assessment Certificate Journal Description/Action Select. RACS Main Menu Select Assessment Main Menu. Enter Assessment Reports Main Menu Select Review. Select Assessments . List Unpulled Assessments Highlight appropriate Assessment Date; select Review from Action Bar. Display Pulled Assessment Journal display provides for a review of assessments (Regular, Quick, Prompt and Jeopardy) for accuracy. For pre-balancing purposes, select.. Print If Data is incorrect, contact RACS DBA for appropriate corrective action; if correct continue. Display Pulled Assessment If DLN listing review is required, select . Display DLN If data is correct, select… Post After posting the Assessment Certificate will automatically print. If you wish to return to Previous Journal, select. Cancel Note:
Once an Assessment has been pulled, a "*" indicator will reflect in the Pulled column of the Display Pulled Assessment Journal. Select Exit to close session.
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The following table lists the activities required to post an Abatement Report (Form 2188).
Abatement Report Journals Description/Action Select. RACS Main Menu Select Assessment Reports. Enter Assessment Reports Main Menu Select Review. Select Abatement (F2188) List Unpulled Form 2188 Highlight appropriate Abatement Type, Cycle, account period; select Review from Action Bar. Display Pulled Form 2188 Journal display provides for a review of Abatements for accuracy, for pre-balancing purposes, select.. Print If Data is incorrect, contact RACS DBA for appropriate corrective action; if correct continue. Display Pulled Form 2188 Select Message to enter up to 256 characters of audit trail information. If correct, select. Post After posting the Abatement Certificate will automatically print. Exit Display Pulled Abatement, select exit. OK If you wish to return to Previous Journal, select. Cancel Note:
Once an Abatement has been pulled, a "*" indicator will reflect in the Pulled column of the List Unpulled F2188 Journal. Select Exit to close session.
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Access to the DBA Main Menu is restricted to Data Base Administrators and their alternates.
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This subsection identifies the five options (Sub Menus) available to DBAs for maintaining RRACS database static tables. The DBA options allow changes in accounting period, assessment date, or accountable officer; recording of Undeposited Collections or Deposits during changes in accountability; as well as modification to certain records that contain errors in identification and status which have posted to the RRACS general ledger. Reference IRM 3.17.63.28.
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The DBA Update Sub Menu provides for changes in the Default Account Period, Assessment Date and changes of accountability for Submission Processing Center Officials.
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The following table lists the three activities available on the Update Sub Menu.
DBA Update Sub Menu Journal Prompt Description/Action Select. DBA Main Menu Select Update DBA list box Select Default Account Period, Assessment Date or Submission Processing Center Director. Update Default Data New Default Account Period/Date Enter the new account period in YYYYMM format for Account Period Update: MM-DD-YYYY for Assessment Date Update Journal. Review input data, if correct.. Enter or Post Incoming Submission Processing Center Director Enter Effective Start Date in MM-DD-YYYY format and Incoming Submission Processing Center Director's full name. The effective end date for the current responsible official will be system generated as the day before the start date of the incoming responsible official. Review input data, if correct.. Enter or Post Modifying responsible official start date (if needed) Enter Effective Start Date in MM-DD-YYYY format and Incoming Submission Processing Center Director's full name. The effective end date for the current responsible official will be system generated as the day before the start date of the incoming responsible official. Review input data, if correct.. Enter or post To Exit . . . Cancel
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The DBA Modify Sub Menu allows modification to certain records that contain errors in identification and status which have posted to the RRACS General Ledger. As a general rule Maintain Source Journal data can be modified. However, Ledger Classification or Dollar Amount can not be modified. Erroneous Ledger Classification or Dollar amount data requires a reversal journal action. All Modifications begin with Journal Number series 902.
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The following is required to modify a posted Journal Record.
Modify a posted Journal Record Journal Prompt Description/Action Select. DBA Main Menu Select Modify List Source Journal Process Type Select Process type from List Box which requires modification. OK Account Period Current account period is default period; if other than current period, enter correct period. Tab Previously selected Source Journal type will be indicated; If incorrect, Exit to prior Journal.. Tab Highlight Transaction Type from list box, if unknown select None. None will generate all transactions that have posted for the selected process type. (If None is used, expect an extended period of response time.) Tab If FTD, enter FRB # and Batch Date in FTD Selection Criteria section. Document Number Enter document number, if known Tab Enter Area Office if known Tab Status Select Open or Closed (Mandatory selection). List Select List from Action Bar List Source Journal List Source Journal provides summary of activity for Process/Transaction Type. List Box will display all records pertaining to the transactions. No input Required Display Source Journal For Detail of specific transaction, highlight transaction and select. Display Display Source Journal Displays journal entry detail for selected transaction and associated journal(s) related to the transaction in the Posting (Journal) Number list box. Highlight journal number to be modified; to display original journal, select Review Journal Review Journal To modify original journal, highlight journal number to be modified and select. Modify DBA Maintain Transaction Highlight Process/Transaction Type to be modified Action & Edit Original Maintain Source Journal will be displayed; modifications can be made to any input field allowed for the selected Process/Transaction type. Make required modification; if correct select OK; if incorrect, select Cancel. OK or Cancel To modify Journal Entry, select journal entry to be modified from list box, select Edit DBA Maintain Journal Entry Original Journal Entry Journal will be displayed; Modifications can be made to any input field allowed for the selected Process/Transaction Type. Make required modification; if correct select OK; if incorrect, select Cancel. OK or Cancel Maintain Transaction Message Review modifications, if correct select message to enter up to 256 characters of audit trail information (Mandatory Input), select. OK Post If correct, select Post -
CA$HLINK Research option is for research only. No modifications are allowed
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No modifications are allowed for Batch activities.
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The following table identifies attributes (entry fields) for all Process Types which can be modified using DBA Modify Menu:
Process Types which can be modified using DBA Modify Menu SOURCE Journal Document ID Alternate Document ID High Check Number Low Check Number External Agency Code External Appropriation Symbol Federal Reserve Bank (FRB) FRB Batch Date Cycle Prepare or Confirm Dates JOURNAL ENTRY Journal Area Office or Field Office Code Items Document Locator Number (DLN) State -
Each Modification is limited to one correction at a time. If multiple errors occur on one journal, one correction at a time must be performed. Prepare Date must be the last item modified for multiple corrections.
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If the modification is done incorrectly, correction modification must be made to original journal; system will not allow modifications to 902 journal series.
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Disregard any alpha characters on High or Low Check Numbers. Only numeric input is allowed.
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District Office on inventories should not be modified. Close the inventory then reopen with correct D.O.
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Erroneous Refunds should not be reversed. Close the case and then reopen.
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The following table lists modification notes / restrictions which apply to Process types:
Modification notes / Restrictions For Process types PROCESS TYPE NOTES / RESTRICTIONS Assessments Can be modified as long as a 23 C Certificate has not been generated, printed and signed. Once the assessment has been generated, the Document ID may not be modified. Abatements Can be modified as long as the F2188 Abatement Certificate has not been generated, printed, and signed. Once the abatement has been generated, the Document ID may not be modified. Deposit Once a deposit has been confirmed, the Document Number and Prepare Date can be changed. Disbursements When the Document ID is modified, the system will automatically modify the Document ID's for all associated Process Types (Application & NTRR line Data) Deposit Funds, Loss and Inventory When a Document ID is modified, the system will automatically modify all associated Journal Entries.
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The DBA Reversal Sub Menu is used to reverse a journal entry which has posted in error to the General Ledger. A Reversal journal action reverses all erroneous posting to all accounts that were posted in error by the original journal entry. All Reversal journal number series begin with 903.
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The following steps are required to enter data through the DBA Reversal Sub Menu:
DBA Reversal Sub Menu Journal Prompt Description/Action Select. RACS Main Menu From Action Bar Select Reversal Reverse Journal Control JOURNAL Number to be reversed Enter Journal Number to be reversed by Series (XXX) Date (MMDDYYYY) Number (XXXX) format.. TAB Message Input Message for appropriate audit control, select.. OK Post Review Data, if correct select Post -
Reversal Journals must be approved by a management official.
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If required, reinput Journal Entry into appropriate Process type using the RRACS Main Menu.
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To insure adequate audit trail information (a) annotate (pen & ink) Reversal Journal Number and correction Journal Number on Original Journal Number, (b) annotate Original Journal Number being corrected and Reversal Journal Number in MESSAGE section of Correction Journal.
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When reversing a pulled or confirmed record, the pulled or confirmed posting must be reversed first, then the original journal can be reversed.
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The following table provides notes/checks, by Process Type, while attempting to reverse a Journal Control:
Notes/Checks by Process Type PROCESS TYPE NOTES / CHECKS Deposits Can be reversed anytime before a deposit has been confirmed. A confirmed Deposit can not be reversed. Assessments An Assessment may be reversed anytime before it has been pulled (confirmed). Disbursement A disbursement may be reversed anytime before it has been confirmed. A confirmed Disbursement can only be reversed in the original or next account period. FTD A prepared FTD can be reversed anytime before it has been pulled. Inventory An inventory may be reversed at anytime in the original or next account period of the original journal control.
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The DBA NTRR Sub Menu is used to adjust (increase or decrease) NTRR line data. CAUTION: NTRR line data adjustments will post as entered, there are no validity checks in place to reject erroneous posting. However, an erroneous posting can be reversed through the DBA Reversal Sub Menu.
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The following steps are required to complete Journal Number Series 905, adjust NTRR Line Data:
Journal 905 Procedures Journal Prompt Description/Action Select. RACS Main Menu Highlight NTRR Maintain Source Journal If activity is a NTRR Line Data Increase (INC.) adjustment, go to Document ID, or Continue or. If activity is a NTRR Line Data Decrease (DEC.), select… Cancel Maintain Transaction Highlight NTRR Line Data DEC.. Action & Add Maintain Source Journal Document # For all NTRR Line Data adjustments, enter Document #(optional field), select. Enter or Add Button Maintain Journal Entry Area Office Enter appropriate Area Office from pop-down menu.. Tab Line # Enter appropriate NTRR Line number to be adjusted.. Tab Principle or Interest Check either principle or interest box.. Tab Items Enter Number of Items.. Tab Amount Enter Amount . Review, if correct select. OK Repeat for additional items, when finished select.. Cancel Maintain Source Journal Review input data, if correct select OK Maintain Transaction Message Enter Message for appropriate audit trail information. OK Post Review, if correct, select. Post
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The DBA Collection Sub Menu provides for the control of funds during the transfer of accountability from one Submission Processing Center official to another. The Undeposited Collections Journals allows for the input to Account 7500, memo copies of DTs marked "Undeposited Collections" and amounts from the Area Office listings to cover tax payments received on the transfer date of the official but not submitted to the depository that day. The Deposit Journals allow for the input of DTs related to previously input Undeposited Collection payments.
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The following steps are required to complete the Journal Number Series 906, Undeposited Collections Journal:
Journal 906 Procedures Journal Prompt Description/Action Select. DBA Main Menu Select Collection .. DBA List Box Select Undeposited Collection.. Maintain Source Journal Doc # Enter Document Number.. Tab Prepare Date Enter Preparation Data.. Enter or Add Button Maintain Journal Entry Area Office Code Enter appropriate Area Office code, select.. Tab Amount Enter total dollar amount, select.. OK Button Maintain Source Journal Review data entry, if correct, select.. OK Button Repeat for additional data entry, if none select. Cancel Maintain Transaction Journal Application Highlight Application from Possible Source Journal Box.. Action & Add Maintain Source Journal RS # Enter RS #.. Enter or Tab & Add Maintain Journal Entry Ledger Classification Select appropriate credit ledger classification.. Tab Amount Enter amount. If additional credit ledger classification required, select OK; if none select cancel. OK or Cancel Maintain Source Journal Review Data, if correct select. OK Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information. OK Button Post Review input data, if correct, Select.. Post
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The following steps are required to complete Journal Number Series 907, Deposit Journals:
Journal 907 Procedures Journal Prompt Description/Action Select. DBA Main Menu Select Collection from Action Bar Select Deposit from list box.. Maintain Source Journal Treasury # Enter Treasury number.. Tab Prepare Date Enter Preparation Date. Trace ID Enter "X" (Until Further Notice) Tab Total Amount Enter Total Amount of Deposit Ticket. Tab Source Code Select appropriate Source Code from list box. Enter or Add Maintain Journal Entry Ledger Classification Select appropriate debit account. Select appropriate debit account. Amount Enter amount associated with the debit account, select OK; repeat for additional accounts if required; if none, select Cancel OK Button or Cancel Maintain Source Journal Review input data, if correct select. OK Button Repeat for additional Deposits, when done, select. Cancel Maintain Transaction Highlight Undeposited Collection in Source Journal List Box, select.. Action & Add Maintain Source Journal Document Number Enter Document Number.. Tab Preparation Date Enter Prepare Date. Enter or Add Maintain Journal Entry Amount Enter Dollar Amount OK Maintain Source Journal Review input data. If correct, select. OK Repeat for additional undeposited collections. When done, select. Cancel Maintain Transaction Journal Message Select Message to enter up to 256 characters of audit trail information, select.. OK Button Post Review input data, if correct, select. Post
| RRACS Glossary | |
|---|---|
| Accelerator | A key or sequence of keys that provides a shortcut to accessing a specific application function. |
| Action Bar | A bar across the top of a Journal that displays the allowable actions for that Journal. |
| Active Journal | The Journal which is currently being used. This is the Journal that receives mouse and keyboard input. The Journal that is active has a highlighted border and title bar. |
| Authorization | The right granted to a user group to communicate with or make use of a computer system, network or database. |
| Available Choice | An item that can be selected depending upon the current state of the program. |
| Border | A visual indicator of a Journal's boundaries. |
| Button | A mechanism on a pointing device, such as a mouse or an area on the computer screen, used to request or initiate an action. |
| Cancel | A push button that, when selected, removes the active Journal without performing any changes and returns to the Journal that preceded it. |
| Choice | Any item that can be selected. A choice can appear in a selection field, in a menu, or in text (a list of selectable choices), or it might be represented by an icon. |
| Click | To press and release the select button on a pointing device without moving the pointer off the choice. |
| Clock Pointer | A visual cue, in the shape of a clock that indicates that the computer is performing operations. The mouse pointer changes to this shape while the computer is processing. |
| Close | This choice in Journal List ends highlighted programs and their associated Journals. |
| Cursor | A visual cue that shows you where the mouse or keyboard input will appear on the screen. |
| Delete Button | Will clear any work in progress prior to journalizing. |
| Edit Button | Used to correct an identifiable error before posting. Cannot be used this selection to change an "Originating Source" from the Deposit Journal. |
| Field | An identifiable area in a Journal used to contain data. |
| File | A collection of related data that is stored and retrieved by an assigned name. |
| Help | A choice on a pop-up menu that gives assistance and information; the Help choice also can appear in those programs that have a menu bar. |
| Highlighting | Emphasizing a display element or segment by modifying its visual attributes. |
| I-Beam Pointer | A pointer that indicates that the cursor is over an area where text can be typed. |
| icon | A graphical representation of an object, representing the task with in the computer. |
| Inactive Journal | This Journal cannot receive input from the Journal, mouse or keyboard. |
| Information Box | A box displayed that provides feedback to a user after the user posts an action. |
| Information Processing System | Performs data processing, integrated with processes such as office automation and data communication. |
| IRS Account | General ledger account |
| Journal Entry | A generic Journal used for all RRACS transactions. This Journal records the dollar amounts for a specific posting number. |
| List Box | A vertical, scrollable list of objects or settings choices. |
| Log In | The act of identifying yourself as authorized to use the resource. |
| Login | A menu choice that, when selected, displays a pull-up Journal in which the user ID and password are provided. |
| Log Out | To end a session or request that a session be ended. |
| Logout | A menu choice used to request the end of a session that required a login to start. |
| Maximize Button | A large, square button located in the right most corner of the title bar of a Journal that, when selected, enlarges the Journal to its largest possible size. |
| Message Button | A button that, when selected, will bring up a dialog box where you can type in a message. |
| Menu | A displayed list of available items from which you can make a selection. |
| Menu Bar | The area near the top of the Journal, below the title bar and above the rest of the Journal, that contains choices that provide access to other menus. |
| Mini-icon | A small version of an icon located on the title bar of a Journal. |
| OK Button | A push button that accepts any changes made to information in a pop-up Journal; then closes it. It also indicates acceptance of system messages. |
| Open | To create a file or make an existing file available for processing or use. |
| Password | A string of characters that you, a program, or a computer operator must specify to meet security requirements before gaining access to a system and to the information stored within it. |
| Pointer | The symbol displayed on the screen that you move with a pointing device, such as a mouse. |
| Pop-up Journal | A movable Journal, fixed in size, in which you provide information required by an application so that the application can continue to process your requests. |
| Post Button | A button on the Journal that when selected will generate a Journal Control Number. This button also validates all field or selected fields within the Journal and posts to the database. |
| Posting Number | Same as a Journal Number assigned by the system, comprised of a Journal number (3 digits), the system date (MMDDYYYY) and a number (3 digits) incriminated each time a transaction is posted using the Journal. (e.g. 210-102201-001) |
| Pre-Selected Choice | A choice highlighted and selected by the program when a selection field first appears. You can proceed immediately to the next field if the selected choice is acceptable. |
| Primary Journal | The Journal in which the main interaction between you and the application takes place. |
| Push Button | A rounded-corner rectangular control containing text or graphics, or both. Push buttons are used in Journals for actions that occur immediately when the push button is selected. |
| Refresh | An action that will clear all previous input and will bring up a clean Journal for the user. |
| Secondary Journal | A type of Journal that can be moved and sized and is always associated with a primary Journal. |
| Select | Used to highlight or choose an item such as an object or a menu choice. When you make a selection, there is a subsequent action that will apply. |
| Selection Cursor | A visual indication that you have selected a choice. It is represented by outlining the choice with a dotted box. |
| Selection Field | A set of related choices from which you can select one or more. |
| Selection List | A group of items from which you can scroll through to select one choice. |
| Shutdown | Used to turn off the computer without losing data and configuration information. |
| Source Journal | A generic Journal used by all RRACS transactions. The first field on the Maintain Source Journal instructions is the identifying document ID for that transaction (i.e., Document #, Treasury #, Schedule #, etc.) |
| Start | To begin operation of a program in memory. |
| Status | Identifies the debit or credit transaction. |
| Tab | An action, achieved by pressing the Tab Key that moves the cursor to the next field. |
| Unavailable Choice | A choice or object that cannot be selected or directly manipulated; indicated by reduce contrast. Opposite of available choice. |
| User Identification (User ID) | (1) A string of characters that uniquely identifies a user to a system. (2) The name used to associate the user profile with a user, when a user signs-on a system. |
| Using Help | A cascaded choice on the Help menu that gives you information about how the help function works. This choice is also available on those programs that have Help as a choice on a menu bar. |
| Acronyms | |
|---|---|
| Acronym | Definition |
| # | Number |
| ALC | Agency Location Code |
| ANMF | Automated Non-Master File |
| ANSPC | Andover Submission Processing Center |
| AORR | Area Office Remittance Register |
| ATSPC | Atlanta Submission Processing Center |
| AUSPC | Austin Submission Processing Center |
| BFC | Beckley Finance Office |
| BMF | Business Master File |
| BSPC | Brookhaven Submission Processing Center |
| CADE | Customer Account Data Engine |
| CDN | Consolidated Data Network |
| CFO | Chief Finance Office |
| CR | Credit |
| CRL | Control Record List |
| CSPC | Cincinnati Submission Processing Center |
| CTA | Carriers and Transportation Act |
| DBA | Data Base Administrator |
| DCC | Detroit Computing Center |
| DCF | Dishonored Check File |
| DLN | Document Locator Number |
| DMF | Debtor Master File |
| DOJ | Department of Justice |
| DR | Debit |
| DT | Deposit Ticket |
| DV | Debit Voucher |
| ECC | Enterprise Computing Center |
| ECS | Electronic Certification System |
| EFT | Electronic Funds Transfer System |
| EFTPS | Electronic Funds Tax Payment System |
| EO | Exempt Organizations |
| EOD | End of Day |
| EP | Employee Plans |
| FBA | Fund Balancing Account |
| FDCR | FRB Day Classifications Report |
| FMS | Financial Management Service |
| FPLP | Federal Payment Levy Program |
| FRB | Federal Reserve Bank |
| FSPC | Fresno Submission Processing Center |
| FTD | Federal Tax Deposit |
| FUTA | Federal Unemployment Tax Act |
| GAO | Government Accountability Office |
| GMF | Generalized Mainline Framework |
| GOALS | Government On-Line Accounting Link System |
| GUF | Generalized Unpostable Framework |
| ID | Identification |
| IDRS | Integrated Data Retrieval System |
| IMF | Individual Master File |
| INT | Interest |
| IPACD | Intra-governmental Payment and Collection Disbursements |
| IPACR | Intra-governmental Payment and Collection Receipts |
| IRA | Individual Retirement Account |
| IRAF | Individual Retirement Account File |
| RRACS | ReDesign Revenue Accounting Control System |
| IRS | Internal Revenue Service |
| ISRP | Integrated Submission and Remittance Processing |
| IT | Information Technology |
| JE | Journal Entry |
| JV | Journal Voucher |
| JVDEC | Journal Voucher Decrease |
| JVINC | Journal Voucher Increase |
| KCSPC | Kansas City Submission Processing Center |
| LIFO | Last In First Out |
| MARS | Manual Accounting Replacement System |
| MF | Master File |
| MMDDYYYY | Month Month Day Day Year Year Year Year |
| MSPC | Memphis Submission Processing Center |
| MUCR | Month End Unclassified Confirmed Report |
| NMF | Non-master File |
| NMI | Northern Mariana Islands |
| NTRR | Net Tax Refund Report |
| OIC | Offer-in-Compromise |
| OSPC | Ogden Submission Processing Center |
| PEN | Penalty |
| PSPC | Philadelphia Submission Processing Center |
| RACF | Resource Access Control Facility |
| RACS | Revenue Accounting Control System |
| RACSC | Revenue Accounting Control Service Center |
| RPS | Remittance Processing System II |
| RFC | Regional Financial Center |
| RS | Reconciliation Sheet |
| SA | System Administrator |
| SCCF | Service Center Control File |
| SFDCR | Subsequent FRB Day Classified Report |
| SJ | Source Journal |
| SPC | Submission Processing Center |
| TC | Tax Class |
| TDA | Taxpayer Delinquent Account |
| TEP | Tape Edit Processor |
| TRACS | Treasury Receivables Accounting Collection System |
| URF | Unidentified Remittance File |
| VI | Virgin Islands |
| WAN | Wide Area Network |
| XSF | Excess Collection File |
| YYCC | Year Year Cycle Cycle |
| Chart of Accounts | |||
|---|---|---|---|
| Account Number | Account Title | Real or Nominal Account | Normal Balance |
| ACCOUNTS RECEIVABLE 1000 | |||
| 1100 | BMF Accounts Receivable | Real | DR |
| 1200 | IMF Accounts Receivable | Real | DR |
| 1205 | CADE Account Receivable | Real | DR |
| 1250 | IRAF Accounts Receivable | Real | DR |
| 1300 | Non-Tax Accounts Receivable | Real | DR |
| 1301 | CADE Non-Tax Receivable | Real | DR |
| 1321 | NMF Notice | Real | DR |
| 1322 | NMF Taxpayer Delinquent Account | Real | DR |
| 1324 | NMF TDA Deferral | Real | DR |
| 1360 | NMF Installment Agreement | Real | DR |
| 1371 | NMF Offers In Compromise | Real | DR |
| 1389 | NMF Suspense | Real | DR |
| 1400 | Tax Accounts Transferred Out | Real | DR |
| 1510 | Other Receivables, Regular | Real | DR |
| 1530 | Court Case, Erroneous Refund | Real | DR |
| 1540 | Non-Court Case, Erroneous Refund | Real | DR |
| 1550 | Injured Spouse Claims Allowed-Rec | Real | DR |
| 1600 | Manual Assessment, Transit Account | Real | DR |
| 1710 | Dishonored Checks | Real | DR |
| 1720 | Dishonored Checks, Adjustments | Real | DR/CR |
| 1810 | BMF Accounts Receivable, Inactive | Real | DR |
| 1815 | CADE Accounts Receivable, Inactive | Real | DR |
| 1820 | IMF Accounts Receivable, Inactive | Real | DR |
| 1830 | NMF Accounts Receivable, Inactive | Real | DR |
| 1840 | Other Receivables, Inactive | Real | DR |
| RECEIPT ACCOUNTS 2000 | |||
| 2110 | Withholding Revenue Receipts, Direct | Nominal | DR |
| 2120 | Individual Income Revenue Receipts, Direct | Nominal | DR |
| 2130 | Corporation Revenue Receipts, Direct | Nominal | DR |
| 2140 | Excise Revenue Receipts, Direct | Nominal | DR |
| 2150 | Estate and Gift Revenue Receipts, Direct | Nominal | DR |
| 2170 | CTA Revenue Receipts, Direct | Nominal | DR |
| 2180 | FUTA Revenue Receipts, Direct | Nominal | DR |
| 2210 | Withholding Revenue Receipts, FTD | Nominal | DR |
| 2220 | Individual Income Revenue Receipts, FTD | Nominal | DR |
| 2230 | Corporation Revenue Receipts, FTD | Nominal | DR |
| 2240 | Excise Revenue Receipts, FTD | Nominal | DR |
| 2270 | CTA Revenue Receipts, FTD | Nominal | DR |
| 2280 | FUTA Revenue Receipts, FTD | Nominal | DR |
| 2305 | Unclaimed Funds | Nominal | DR |
| 2310 | Treaty Country Receipts | Nominal | DR |
| 2315 | Arbitrage Receipts | Nominal | DR |
| 2320 | Miscellaneous Receipts | Nominal | DR |
| 2325 | Miscellaneous Forfeiture Receipts | Nominal | DR |
| 2330 | User Fees, EP/EO | Nominal | DR |
| 2335 | EP/EO User Fee Increase | Nominal | DR |
| 2340 | Photocopy Fees | Nominal | DR |
| 2345 | Presidential Election Campaign Funds | Nominal | DR |
| 2350 | Public Debt | Nominal | DR |
| 2355 | Federal Court Ordered Restitution | Nominal | DR |
| 2360 | Conscience Fund | Nominal | DR |
| 2365 | LIFO Payments (CSPC only) | Nominal | DR |
| 2370 | Mortgage Subsidy Bond Receipt | Nominal | DR |
| 2380 | Installment Agreement New | Nominal | DR |
| 2385 | Installment Agreement Reinstatement | Nominal | DR |
| 2395 | Enrolled Agent Fee | Nominal | DR |
| 2410 | Refund Repayment, Principal | Nominal | DR/CR |
| 2420 | Refund Repayment, Interest | Nominal | DR/CR |
| 2600 | Oil Fund | Nominal | DR |
| 2900 | Child Support Receipts | Nominal | DR |
| 2910 | OPAC Receipts | Nominal | DR |
| 2915 | DOJ Receipts | Real | DR |
| INVENTORY ACCOUNTS 3000 | |||
| 3200 | Collateral Held | Real | DR |
| 3300 | Seized Property | Real | DR |
| LIABILITY ACCOUNTS 4000 | |||
| 4110 | ECC Suspense for MF-BMF | Real | DR/CR |
| 4120 | SPC Suspense for MF-BMF | Real | DR/CR |
| 4125 | EFTPS/FPLP Suspense for MF-BMF | Real | DR/CR |
| 4130 | ECC Unpostable-BMF | Real | DR/CR |
| 4205 | To and From CADE | Real | DR/CR |
| 4210 | ECC Suspense for MF-IMF | Real | DR/CR |
| 4215 | CADE ECC Suspense | Real | DR/CR |
| 4217 | CADE MFT 30 to MFT 29 | Real | CR |
| 4220 | SPC Suspense for MF-IMF | Real | DR/CR |
| 4225 | EFTPS/FPLP Suspense for MF-IMF | Real | DR/CR |
| 4230 | ECC Unpostable Documents-IMF | Real | DR/CR |
| 4254 | MFT 30 to MFT 29 | Real | CR |
| 4300 | Unapplied FTD Transactions-SCCF | Real | DR/CR |
| 4420 | SPC Suspense for NMF | Real | DR/CR |
| 4425 | EFTPS/FPLP Suspense for NMF | Real | DR/CR |
| 4430 | Unpostable Documents-NMF | Real | DR/CR |
| 4440 | Abatement Suspense-NMF | Real | DR/CR |
| 4510 | Prepayment Credits-BMF | Real | CR |
| 4520 | Prepayment Credits-IMF | Real | CR |
| 4521 | Prepayment Credit - Non-Tax | Real | CR |
| 4522 | CADE Prepayment CR - Non-Tax | Real | CR |
| 4530 | CADE Prepayment Credit | Real | CR |
| 4610 | Unapplied Advance Payments | Real | CR |
| 4615 | Section 6077 Payments | Real | CR |
| 4620 | Unidentified Remittances | Real | CR |
| 4625 | Insolvency Suspense | Real | CR |
| 4626 | PFIC Suspense | Real | CR |
| 4701 | Liability for Coverover-Northern Mariana Islands | Real | CR |
| 4702 | Liability for Coverover-Virgin Islands | Real | CR |
| 4703 | Liability for Coverover-Guam | Real | CR |
| 4704 | Liability for Coverover-Samoa | Real | CR |
| 4710 | Offers in Compromise | Real | CR |
| 4720 | Sales of Seized Property | Real | CR |
| 4730 | Miscellaneous Deposit Fund | Real | CR |
| 4740 | Deposit Funds in Transit | Real | CR |
| 4750 | Anti-Drug Special Funds Liability | Real | CR |
| 4755 | Liability for Informant Rewards | Real | CR |
| 4765 | EFTPS/FPLP Suspense for Miscellaneous | Real | DR/CR |
| 4801 | Approved Vouchers Payable, Principal | Real | CR |
| 4802 | Approved Vouchers Payable, Interest | Real | CR |
| 4803 | Approved Vouchers Payable, Deposit Fund | Real | CR |
| 4804 | Approved Vouchers Payable, Anti-Drug | Real | CR |
| 4805 | Approved Vouchers Payable, Oil Spill | Real | CR |
| 4806 | Approved Vouchers Payable, Miscellaneous Revenue | Real | CR |
| 4808 | Approved Vouchers Payable, Informant Rewards | Real | CR |
| 4810 | Liability for Budget Clearing Account-Increase/Decrease | Real | DR/CR |
| 4811 | Approved Vouchers Payable-Northern Mariana Islands | Real | CR |
| 4812 | Approved Vouchers Payable-Virgin Islands | Real | CR |
| 4813 | Approved Vouchers Payable-Guam | Real | CR |
| 4814 | Approved Vouchers Payable-Samoa | Real | CR |
| 4815 | Approved Voucher Payable - Misc. User Fee | Real | CR |
| 4816 | Approved Voucher Payable - Photocopy Fee | Real | CR |
| 4817 | Approved Voucher Payable - Original Installment Agreement. User Fee | Real | CR |
| 4818 | Approved Voucher Payable - Reinstated Installment Agreement. User Fee | Real | CR |
| 4819 | Approved Voucher Payable - OIC User Fee | Real | CR |
| 4820 | Approved Voucher Payable - Reserved | Real | CR |
| 4900 | Revenue Credit in Transit to Other Submission Processing Centers | Real | CR |
| 4910 | Disbursement, Loss | Real | DR |
| 4950 | IMF Unallowable Deductions | Real | CR |
| 4960 | Unconfirmed FTDs | Real | DR/CR |
| 4970 | Unapplied Refund Reversals | Real | DR/CR |
| 4975 | Liability, DOJ Receipts | Real | CR |
| 4980 | Liability for Inventory Accounts | Real | CR |
| 4985 | IPACR Suspense | Real | CR |
| DISBURSEMENT ACCOUNTS 5000 | |||
| 5100 | Disbursements, Principal | Nominal | CR |
| 5200 | Disbursements, Interest | Nominal | CR |
| 5301 | Disbursements - Misc. User Fee | Nominal | CR |
| 5302 | Disbursements - Photocopy Fee | Nominal | CR |
| 5303 | Disbursements - Original Installment Agreement. User Fee | Nominal | CR |
| 5304 | Disbursements - Reinstated Installment Agreement. | Nominal | CR |
| 5305 | Disbursements - OIC User Fee | Nominal | CR |
| 5306 | Disbursements - Reserved | Nominal | CR |
| 5400 | Disbursements, Miscellaneous Revenue | Nominal | CR |
| ASSESSMENTS AND SETTLEMENTS 6000 | |||
| 6001 | Installment Agreement Liability | Nominal | CR |
| 6010 | Arbitrage Revenue (OSPC only) | Nominal | CR |
| 6011 | Arbitrage Penalty Revenue (OSPC only) | Nominal | CR |
| 6110 | Withholding Tax Assessment-Tax | Nominal | CR |
| 6111 | Withholding Tax Assessment-Penalty | Nominal | CR |
| 6112 | Withholding Tax Assessment-Interest | Nominal | CR |
| 6120 | Individual Tax Assessment-Tax | Nominal | CR |
| 6121 | Individual Tax Assessment-Penalty | Nominal | CR |
| 6122 | Individual Tax Assessment-Interest | Nominal | CR |
| 6130 | Corporation Tax Assessment-Tax | Nominal | CR |
| 6131 | Corporation Tax Assessment-Penalty | Nominal | CR |
| 6132 | Corporation Tax Assessment-Interest | Nominal | CR |
| 6140 | Excise Tax Assessment-Tax | Nominal | CR |
| 6141 | Excise Tax Assessment-Penalty | Nominal | CR |
| 6142 | Excise Tax Assessment-Interest | Nominal | CR |
| 6150 | Estate and Gift Tax Assessment-Tax | Nominal | CR |
| 6151 | Estate and Gift Tax Assessment-Penalty | Nominal | CR |
| 6152 | Estate and Gift Tax Assessment-Interest | Nominal | CR |
| 6170 | CTA Tax Assessment-Tax | Nominal | CR |
| 6171 | CTA Tax Assessment-Penalty | Nominal | CR |
| 6172 | CTA Tax Assessment-Interest | Nominal | CR |
| 6180 | FUTA Tax Assessment-Tax | Nominal | CR |
| 6181 | FUTA Tax Assessment-Penalty | Nominal | CR |
| 6182 | FUTA Tax Assessment-Interest | Nominal | CR |
| 6190 | Previously Assessed - Tax | Nominal | CR |
| 6191 | Previously Assessed - PEN | Nominal | CR |
| 6192 | Previously Assessed - INT | Nominal | CR |
| 6200 | Taxpayer Accounts Transferred | Nominal | DR/CR |
| 6201 | Mirror Assessments | Nominal | DR/CR |
| 6310 | Miscellaneous Fees | Nominal | CR |
| 6320 | Offshore Oil Account (AUSC only) | Nominal | CR |
| 6330 | Debtor Master File Offsets | Nominal | CR |
| 6400 | Miscellaneous Revenue Collections | Nominal | CR |
| 6510 | Overassessment Credited | Nominal | DR |
| 6520 | Refund of Tax and Interest-NMF | Nominal | DR |
| 6530 | Tax Accounts Compromised | Nominal | DR |
| 6540 | Small Debits and Credits Cleared | Nominal | DR/CR |
| 6545 | BMF 100% Penalty Credit Allowed | Nominal | DR/CR |
| 6550 | Withholding Tax Payments Credited | Nominal | DR |
| 6560 | Other Credits Allowed | Nominal | DR |
| 6565 | Refund Cancellation Credits Allowed | Nominal | DR |
| 6570 | Substantiated Credits Allowed | Nominal | DR |
| 6575 | Overpayment Interest Allowed | Nominal | DR |
| 6580 | Revenue Credits Transferred To and From | Nominal | DR/CR |
| 6590 | Deposit Fund Credits Transferred To and From | Nominal | DR/CR |
| 6600 | Accounts Cleared, Statute | Nominal | DR/CR |
| 6700 | Foreign Check Collection Cost and Miscellaneous Bank Charges | Nominal | DR |
| 6800 | Excess Collection | Nominal | CR |
| 6810 | Unapplied Statute Expired Credit | Nominal | CR |
| 6900 | Adjustments or Corrections of Revenue | Nominal | DR |
| 6910 | Adjustments or Correction of Miscellaneous Revenue | Nominal | DR |
| 6920 | Disbursement, Write Off | Nominal | DR |
| 6950 | DOJ Civil Debt Collection Holdback (ATSPC only) | Nominal | DR |
| 6970 | Small Debit and Credit Cleared-FTDs | Nominal | DR/CR |
| 6975 | Liability for Small Debits and Credits Cleared-FTDs | Nominal | DR/CR |
| 6980 | Acquired Property Disposed of Other Than By Sale | Nominal | DR |
| 6985 | Profit and Loss on Sale of Acquired Property | Nominal | DR/CR |
| OTHER ASSETS 7000 | |||
| 7001 | Unclassified EFTPS/FLPL (Ogden Only) | Real | DR |
| 7002 | Deposit Fund Receipts/Deposit Fund Disbursements | Real | DR/CR |
| 7003 | Anti-Drug Special Reciepts/Anti-Drug Disbursements | Real | DR/CR |
| 7004 | Informant Reward Drug Receipts/Disbursements | Real | DR/CR |
| 7005 | Coveover Receipts/Disbursement - CNM Ogden Only | Real | DR/CR |
| 7006 | Coveover Receipts/Disbursement - VI Ogden Only | Real | DR/CR |
| 7007 | Coveover Receipts/Disbursement - Guam Ogden Only | Real | DR/CR |
| 7008 | Coveover Receipts/Disbursement - Samoa Ogden Only | Real | DR/CR |
| 7009 | Insolvency Unclassified | Real | DR |
| 7100 | Property Acquired in Payment of Taxes | Real | DR |
| 7200 | Unclassified FTDs | Real | DR |
| 7210 | Confirmed Unclassified Amounts | Real | DR |
| 7220 | Unconfirmed Unclassified Amounts | Real | CR |
| 7300 | Unconfirmed Debits | Real | DR |
| 7500 | Undeposited Collections | Real | DR |
| 7610 | Embezzlement and Thefts | Real | DR |
| 7620 | Unexplained Losses | Real | DR |
| 7650 | Deposit Discrepancy | Real | DR |
| WORK IN PROCESS CONTROL ACCOUNTS 8000 | |||
| 8100 | FTDs Input | Nominal | DR |
| 8200 | FTD Deposits Confirmed | Nominal | CR |
| LEDGER CLOSING ACCOUNTS 9000 | |||
| 9998 | Reversal of Revenue Clearance Accountability | Nominal | DR/CR |
| 9999 | Revenue Clearance Accountability | Real | DR/CR |
| RRACS Input Journals and Journal Numbers | |
|---|---|
| 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) |
| 105 | DMF NTRR |
| 106 | IMF Recap – Weekly |
| 107 | IMF Recap – Semi-Annual |
| 108 | BMF Recap |
| 109 | IRAF 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 | CASHLINK (PNC) Confirmed Deposit |
| 119 | GOALS (FMS) Reconciled Deposit |
| 130 | Daily Wire |
| 131 | Supplemental 224 |
| 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 |
| 160 | CADE Recap |
| 161 | CADE NTRR |
| 199 | Year End Processing |
| Use for Journals From Manual Input | |
| 210 | Deposit |
| 211 | Confirm Deposit |
| 220 | Debit Voucher |
| 221 | Debit Voucher Adjustment |
| 236 | Journal Voucher Increase for 20F3880 |
| 239 | Journal Voucher Decrease for 20F3880 |
| 250 | Deposit 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 |
| 325 | Collateral, Open and Closed |
| 330 | Non-Equity Collateral, Open |
| 335 | Non-Equity Collateral, Closed |
| 340 | Non-Equity Seizure, Open |
| 345 | Non-Equity Seizure, Closed |
| 400 | Accounting Application |
| 401 | Coverover Liability |
| 402 | Misc. Application |
| 404 | Unidentified Remittance File, Miscellaneous |
| 405 | PFIC Application |
| 406 | Unidentified Remittance File, Deposit Fund |
| 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 |
| 421 | ECC GMF/TEP - BMF |
| 422 | ECC GMF/TEP - IMF |
| 424 | ECC Deletes - BMF |
| 425 | ECC Deletes - IMF |
| 427 | ECC Unpostables - BMF |
| 428 | ECC Unpostables - 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 |
| 438 | Credit Transfer Out Deposit Fund Debit 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 |
| 444 | Credit Transfer In Deposit Fund Debit 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 |
| 449 | Confirm Credit Transfer Out Deposit Fund Debit Document |
| 458 | Account Transfer Out - Debit |
| 459 | Account Transfer Out - Credit |
| 460 | Account Transfer In - Debit |
| 461 | Account Transfer In - Credit |
| 465 | Confirm Account Transfer Out - Debit |
| 466 | Confirm Account Transfer Out - Credit |
| 469 | IPACR Application(s) |
| 470 | TRACS Payment Over Cancellation (Credit 4970) |
| 480 | Erroneous Refund |
| 481 | Erroneous Refund - Court Case |
| 485 | Non-Payment of Erroneous Refund |
| 490 | Clear Erroneous Refund |
| 495 | Informant Rewards |
| 496 | Informant Rewards Offset |
| 498 | Insolvency Recovery |
| 499 | Revenue Clearance TRF |
| 500 | Arbitrage Refund |
| 501 | Miscellaneous Refund |
| 502 | PFIC Refund |
| 503 | Excess Refund |
| 504 | Unidentified Refund |
| 505 | Photocopy Refund |
| 506 | CADE to ECC Refund |
| 507 | Non Master File Refund |
| 508 | Deposit Fund Refund |
| 509 | Anti-Drug Refund |
| 510 | Miscellaneous 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 |
| 518 | Confirm ECC Refund - CADE |
| 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 |
| 531 | Confirm Passive Foreign Investment Company |
| 532 | Manual Refund Cancellation |
| 533 | Deposit Refund Cancellation |
| 534 | ECC Cancellation, BMF |
| 535 | ECC Cancellation, IMF |
| 536 | Photocopy Cancellation |
| 537 | Anti-Drug Cancellation |
| 538 | Informant Reward Cancellation |
| 539 | Miscellaneous Revenue Cancellation |
| 540 | Oil Spill Cancellation |
| 541 | IPAC Receipt |
| 542 | TRACS IPACD |
| 543 | User Fee Cancellation |
| 544 | Arbitrage Cancellation |
| 546 | CADE Cancellations |
| 547 | IPACD Miscellaneous |
| 548 | Coverover Cancellation |
| 549 | IPACD Deposit Fund |
| 553 | IPACD Miscellaneous Revenue |
| 555 | IPACD Photocopy |
| 557 | IPACD Anti-Drug |
| 559 | IPACD DMF Offset |
| 560 | IPACD Oil Spill |
| 570 | Confirmation Coverover Refund |
| 580 | IPACR FPLP |
| 585 | IPACD FPLP |
| 590 | Confirmation Arbitrage Refund |
| 591 | Confirmation User Fee |
| 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) |
| 620 | Assessment Regular Deficiency Withholding (Tax Class 1) |
| 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) |
| 624 | Assessment Regular Deficiency Estate and Gift (Tax Class 5) |
| 625 | Assessment Regular Deficiency CTA (Tax Class 7) |
| 626 | Assessment Regular Deficiency FUTA (Tax Class 8) |
| 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) |
| 655 | Assessment Prompt Current CTA (Tax Class 7) |
| 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) |
| 666 | Assessment Prompt Deficiency FUTA (Tax Class 8) |
| 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) |
| 673 | Assessment Jeopardy Current Excise (Tax Class 4) |
| 674 | Assessment Jeopardy Current Estate and Gift (Tax Class 5) |
| 675 | Assessment Jeopardy Current CTA (Tax Class 7) |
| 676 | Assessment Jeopardy Current FUTA (Tax Class 8) |
| 680 | Assessment Jeopardy Deficiency Withholding (Tax Class 1) |
| 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) |
| 710 | Federal Tax Deposit, Day Batch |
| 711 | Federal Tax Deposit, Subsequent |
| 712 | Federal Tax Deposit, CRL |
| 713 | Federal Tax Deposit, Tapes to ECC |
| 715 | Federal Tax Deposit, To Unidentified |
| 721 | Federal Tax Deposit, CRL Debit |
| 740 | Confirm FTD Deposit |
| 741 | Confirm FTD Debit Voucher |
| 750 | Federal Tax Deposit Reclassification |
| 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) |
| 822 | Manual Assessment Regular Deficiency Corporation (Tax Class 3) |
| 823 | Manual Assessment Regular Deficiency Excise (Tax Class 4) |
| 824 | Manual Assessment Regular Deficiency Estate and Gift (Tax Class 5) |
| 825 | Manual Assessment Regular Deficiency CTA (Tax Class 7) |
| 826 | Manual Assessment Regular Deficiency FUTA (Tax Class 8) |
| 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) |
| 845 | Manual Assessment Quick Deficiency CTA (Tax Class 7) |
| 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) |
| 852 | Manual Assessment Prompt Current Corporation (Tax Class 3) |
| 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) |
| 860 | Manual Assessment Prompt Deficiency Withholding (Tax Class 1) |
| 861 | Manual Assessment Prompt Deficiency Individual Income (Tax Class 2) |
| 862 | Manual Assessment Prompt Deficiency Corporation (Tax Class 3) |
| 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) |
| 883 | Manual Assessment Jeopardy Deficiency Excise (Tax Class 4) |
| 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) |
| Account Numbers and Associated Journals | |
|---|---|
| Account Numbers | Associated Journals |
| 1314 | 400, 435, 436, 458, 459, 507, 6XX, 8XX |
| 1321 | 400, 435, 436, 458, 459, 507, 6XX, 8XX |
| 1322 | 400, 435, 436, 458, 459, 507, 6XX, 8XX |
| 1324 | 400, 435, 436, 458, 459, 507, 6XX |
| 1360 | 400, 435, 436, 458, 459, 507, 6XX |
| 1371 | 400, 435, 436, 458, 459, 507, 6XX, 8XX |
| 1389 | 400, 435, 436, 458, 459, 507, 6XX, 8XX |
| 1400 | 458, 459, 465, 466 |
| 1510 | 210, 400, 404, 408, 480, 6XX, 8XX |
| 1530 | 480, 485, 210 |
| 1540 | 210, 480, 485 |
| 1550 | 400, 541 |
| 1600 | 400, 6XX, 8XX |
| 1710 | 210, 220, 221, 306, 307, 308, 309, 310, 311, 400, 404, 411,412, 413, 414, 415, 435, 436 |
| 1720 | 210, 221, 306, 307, 308, 309, 310, 311, 400, 404 |
| 1830 | 400, 404, 458, 459, 507, 6XX, 8XX |
| 1840 | 400 |
| 2110(20-0101) | 210, 220, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 412, 413, 414, 415, 469, 470, 495, 496, 907 |
| 2120(20-0110) | 210, 221, 234, 237, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 406, 407, 408, 409, 411, 414, 469, 470, 495, 496, 907 |
| 2130(20-0111) | 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907 |
| 2140(20-0152) | 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907 |
| 2150(20-0153) | 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907 |
| 2170(20-0130) | 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907 |
| 2180(20-0121) | 210, 221, 250, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 409, 411, 414, 469, 470, 495, 496, 907 |
| 2190(20F-3820) | 210, 221, 250, 400 |
| 2210(20-0101) | 710, 711, 714, 730, 750 |
| 2220(20-0110) | 710, 711, 714, 730, 750 |
| 2230(20-0111) | 710, 711, 714, 730, 750 |
| 2240(20-0152) | 710, 711, 714, 730, 750 |
| 2270(20-0130) | 710, 711, 714, 730, 750 |
| 2280(20-0121) | 710, 711, 714, 730, 750 |
| 2305(20-1060) | 210, 250 (Contra 6400) |
| 2310(20-3220) | 210, 250, 407, 412 (Contra 6400) |
| 2315(20-3220) | 210, 250, 407, 412 (Contra 4120) |
| 2320(20-3220) | 210, 250, 400, 407, 412 (Contra 6310) |
| 2325(20-1099) | 210, 250, 407, 412 (Contra 6400) |
| 2330(20-2411) | 210, 250, 400, 407, 412 (Contra 6310) |
| 2335(20X-5432.5) | 210, 250 (Contra 6310) |
| 2340(20X-6877) | 210, 250, 258, 273, 400, 407, 412, 469, 470, 525, 536, 555 .(Contra 6310) |
| 2345(20X-5081.1) | 210, 250 (Contra 6400) |
| 2350(20X5080.1) | 210, 250, 259, 274, 400, 407, 412 (Contra 6400) |
| 2355(20-3220) | 210, 250 (Contra 6400) |
| 2360(20-1210) | 210, 250, 400, 407, 412 (Contra 6400) |
| 2365(20-1060) | 210, 250 (Contra 6400), |
| 2370(20-3220) | 210, 250, 407, 412 (Contra 6400) |
| 2380(20X-5432.1) | 210, 250, 400, 407, 412 (Contra 4120 or 4220) |
| 2385(20X-5432.3) | 210, 250, 400, 407, 412 (Contra 4120 or 4220) |
| 2395(20X5432.4) | 210, 250, 407, 412 (Contra 6310) |
| 2410(20X0903) | 210, 235, 236, 238, 239, 250, 408, 469, 470, 525, 536, 541, 555, 559 |
| 2420(20X0904) | 210, 250, 408, 469, 470 |
| 2500(20X6879.09) | 210, 250, 312, 313, 314, 315, 316, 317, 406, 413, (contra 4710, 4720, 4730) |
| 2600(20X8185) | 210, 250, 530, 540, 560 |
| 2700(20X5099.1) | 210, 250, 261, 415 |
| 2710(20X5433.1) | 495, 496, 250 |
| 2801(20X6737) | 250 |
| 2802(20X6738) | 250 |
| 2803(20X6740) | 250 |
| 2804(20X6741) | 250 |
| 2900(75X6288) | 210, 250 |
| 2910(20F3885.11) | 250, 469, 541, 559, 580, 585 |
| 2915 (20F3844) | 250, 469, 470, 541 |
| 3200 | 323, 324, 325 |
| 3300 | 320, 321, 322 |
| 4110 | 417, 421, 424, 427, 469, 470, 512, 534, 690, 695, 713 |
| 4120 | 210, 221, 302, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 408, 411, 421, 424, 469, 470, 480, 496, 500, 501, 532, 547, 6XX, 8XX, 906 |
| 4125 | 210, 221, 400, 417, 906 |
| 4130 | 400, 427 |
| 4205 | 400 |
| 4210 | 418, 422, 425, 428, 469, 470, 513, 535 |
| 4220 | 210, 221, 302, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 408, 411, 422, 425, 469, 470, 480, 496, 501, 532, 547, 611, 621, 631, 641, 651, 661, 671, 681, 906 |
| 4225 | 210, 221, 400, 418, 906 |
| 4230 | 400, 428 |
| 4251 | 419, 423, 426, 429 |
| 4252 | 210, 302, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 408, 411, 423, 426, 480, 501, 532, 547, 613, 623, 633, 643, 653, 663, 673, 683, 906 |
| 4253 | 400, 429 |
| 4255 | 210,221,400, 419, 906 |
| 4300 | 712, 713, 721 |
| 4420 | 210, 302, 303, 304, 305, 306, 307, 308, 309, 310, 311, 312, 313, 314, 315, 316, 317, 400, 404, 408, 411, 435, 436, 441, 442, 458, 459, 460, 461, 469, 470, 480, 496, 507, 532, 547, 6XX, 8XX, 906 |
| 4425 | 210, 221, 400, 906 |
| 4430 | 312, 313, 314, 400, 435, 436 |
| 4440 | 400, 435, 436, 691, 692 |
| 4610 | 312, 313, 314, 400 |
| 4615 | 312, 313, 314, 400 |
| 4620 | 210, 306, 307, 308, 309, 310, 311, 312, 313, 314, 400, 404, 406, 407, 408, 409, 435, 469, 470, 504, 532, 547 |
| 4701 | 400, 401, 516 |
| 4702 | 400, 401, 516 |
| 4703 | 400, 516 |
| 4704 | 400, 401, 516,518 |
| 4710 | 210, 312, 315, 406, 413, 437, 438, 443, 444, 469, 470, 508, 533, 549 |
| 4720 | 210, 303, 304, 313, 316, 406, 413, 437, 438, 443, 444, 469, 470, 508, 533, 549 |
| 4730 | 210, 314, 317, 406, 413, 437, 438, 443, 444, 469, 470, 508, 533, 549 |
| 4740 | 437, 438, 448, 449 |
| 4750 | 400, 415, 509, 537, 557 |
| 4755 | 495, 496, 515, 538 |
| 4765 | 210, 400, 580, 585, 906 |
| 4801 | 501, 503, 504, 505, 507, 512, 513, 520, 521, 522, 523, 524, 525, 526 |
| 4802 | 501, 503, 504, 507, 508, 512, 513, 514, 520, 521, 522, 523, 524, 526, 527, 530 |
| 4803 | 508, 527 |
| 4804 | 509, 528 |
| 4805 | 514, 530 |
| 4806 | 500,510, 529, 590 |
| 4808 | 515, 519 |
| 4810(20F3880) | 236, 239 |
| 4811 | 516, 570 |
| 4812 | 516, 570 |
| 4813 | 516, 570 |
| 4814 | 516, 570 |
| 4900 | 435, 436, 446, 447 |
| 4910 | 485, 490 |
| 4910 | 485, 490 |
| 4950 | 400 |
| 4960(20F3820) | 710, 711, 712, 714, 721, 730, 740 |
| 4970(20F3880) | 236, 239, 400, 469, 470, 490, 501, 532, 541, 542, 547 |
| 4975 | 469, 470, 541, 542 |
| 4980 | 320, 321, 322, 323, 324, 325 |
| 4985 | 400, 469, 470, 541 |
| 5100(20X0903) | 520, 521, 522, 523, 524, 525, 526, 532, 534, 535, 536, 542, 547, 555, 559 |
| 5200(20X0904) | 520, 521, 522, 523, 524, 526, 527, 530, 532, 533, 540, 547, 549, 560 |
| 5300(20X6879.09) | 527, 533, 549 |
| 5400(20X1807) | 529, 539, 553,590 |
| 5500(20X5099) | 528, 537, 557 |
| 5510(20X5433) | 519, 538 |
| 5601(20X6737) | 570 |
| 5602(20X6738) | 570 |
| 5603(20X6740) | 570 |
| 5604(20X6741) | 570 |
| 6010 | 400, 690 |
| 6011 | 400, 690 |
| 6110 | 610, 620, 630, 640, 650, 660, 670, 680, 810, 820, 830, 840, 850, 860, 870, 880 |
| 6111 | 610, 620, 630, 640, 650, 660, 670, 680, 810, 820, 830, 840, 850, 860, 870, 880 |
| 6112 | 610, 620, 630, 640, 650, 660, 670, 680, 810, 820, 830, 840, 850, 860, 870, 880 |
| 6120 | 611, 621, 631, 641, 651, 661, 671, 681, 811, 821, 831, 841, 851, 861, 871, 881 |
| 6121 | 611, 621, 631, 641, 651, 661, 671, 681, 811, 821, 831, 841, 851, 861, 871, 881 |
| 6122 | 611, 621, 631, 641, 651, 661, 671, 681, 811, 821, 831, 841, 851, 861, 871, 881 |
| 6130 | 612, 622, 632, 642, 652, 662, 672, 682, 812, 822, 832, 842, 852, 862, 872, 882 |
| 6131 | 612, 622, 632, 642, 652, 662, 672, 682, 812, 822, 832, 842, 852, 862, 872, 882 |
| 6132 | 612, 622, 632, 642, 652, 662, 672, 682, 812, 822, 832, 842, 852, 862, 872, 882 |
| 6140 | 613, 623, 633, 643, 653, 663, 673, 683, 813, 823, 833, 843, 853, 863, 873, 883 |
| 6141 | 613, 623, 633, 643, 653, 663, 673, 683, 813, 823, 833, 843, 853, 863, 873, 883 |
| 6142 | 613, 623, 633, 643, 653, 663, 673, 683, 813, 823, 833, 843, 853, 863, 873, 883 |
| 6150 | 614, 624, 634, 644, 654, 664, 674, 684, 814, 824, 834, 844, 854, 864, 874, 884 |
| 6151 | 614, 624, 634, 644, 654, 664, 674, 684, 814, 824, 834, 844, 854, 864, 874, 884 |
| 6152 | 614, 624, 634, 644, 654, 664, 674, 684, 814, 824, 834, 844, 854, 864, 874, 884 |
| 6170 | 615, 625, 635, 645, 655, 665, 675, 685, 815, 825, 835, 845, 855, 865, 875, 885 |
| 6171 | 615, 625, 635, 645, 655, 665, 675, 685, 815, 825, 835, 845, 855, 865, 875, 885 |
| 6172 | 615, 625, 635, 645, 655, 665, 675, 685, 815, 825, 835, 845, 855, 865, 875, 885 |
| 6180 | 616, 626, 636, 646, 656, 666, 676, 686, 816, 826, 836, 846, 856, 866, 876, 886 |
| 6181 | 616, 626, 636, 646, 656, 666, 676, 686, 816, 826, 836, 846, 856, 866, 876, 886 |
| 6182 | 616, 626, 636, 646, 656, 666, 676, 686, 816, 826, 836, 846, 856, 866, 876, 886 |
| 6200 | 400, 460, 461, 465, 466 |
| 6310 | 210, 400, 407, 412, 469, 470, 505, 536, 555 |
| 6320 | 514, 540, 560 |
| 6330 | 400, 469, 559 |
| 6400 | 210, 312, 313, 314, 400, 501, 532, 547 |
| 6510 | 691, 692, 695 |
| 6520 | 400, 408, 469, 470, 501, 503, 504, 507, 508, 514, 532, 533, 540, 547, 549, 560 |
| 6530 | 400 |
| 6540 | 400, 501, 547 |
| 6550 | 400, 6XX, 8XX |
| 6560 | 400, 6XX, 8XX |
| 6565 | 400, 501 |
| 6570 | 306, 307, 308, 309, 310, 311, 400, 404 |
| 6575 | 400 |
| 6580 | 441, 442, 446, 447 |
| 6590 | 443, 444, 448, 449 |
| 6600 | 400, 490 |
| 6700 | 221, 400 |
| 6800 | 210, 306, 307, 308, 309, 310, 311, 312, 313, 314, 400, 404, 408, 435, 469, 470, 503, 532, 547 |
| 6810 | 400 |
| 6900 | 306, 307, 308, 309, 310, 311, 400, 401, 495, 496 |
| 6910 | 510, 539, 553 |
| 6920 | 400, 490 |
| 6950 | 400 |
| 6970 | 710, 711 |
| 6975 | 710, 711 |
| 6980 | 305 |
| 6985 | 303, 304 |
| 7100 | 302, 303, 304, 305 |
| 7210(20F3820) | 710, 711 |
| 7220(20F3820) | 710, 711, 712, 714, 721, 730 |
| 7300(20X6879.09) | 710, 711, 741 |
| 7500(20-0110) | 906, 907 |
| 7610(20-0110) | 210, 306, 309, 409, 414 |
| 7620(20-0110) | 210, 307, 310, 409, 414 |
| 7650(20-0110) | 210, 308, 311, 409, 414 |
| 8100 | 712, 721 |
| 8200 | 710, 740, 741 |
| 9998 | 400 |
| 9999 | |