The Uniform Transaction Codes (UTCs) are seven-digit codes designed to track estate receipts and disbursements. They are analogous to the account numbers used in a bookkeeping system’s chart of accounts.
UTCs are assigned to each Form 2 transaction as it is recorded. The first four digits of the UTC represent the “primary” code that is used by trustees in all United States Trustee regions. The next two digits of the UTC represent a sub-code, which will vary by region. The last digit is called a wildcard and will vary by type of transaction (0 = normal, compensable transaction; 1 = unclaimed funds turned over to Clerk; 2 = non-compensable transaction).
UTC Codes Table
|
UNIFORM TRANSACTION |
DESCRIPTION
The portion of the code delineated as “xxx,” “xx2,” or “00x” varies by region and by type of transaction. See the United States Trustee for further information. |
|---|---|
| Scheduled Assets | |
| 1110-00x | Liquidation of Real Property (Schedule A) |
| 1121-00x | Notes and Accounts Receivable |
| 1122-00x | Rents |
| 1123-00x | Royalties and Dividends |
| 1124-00x | Tax Refunds |
| 1129-00x | Liquidation of Other Schedule B Property |
| 1130-00x | Revenue from Operating Chapter 7 |
| 1141-00x | Preference/Fraudulent Transfer Litigation |
| 1142-00x | Personal Injury Litigation |
| 1149-00x | Other Litigation/Settlements |
| 1180-00x | Non-Estate Receipts |
| Assets Not Originally Scheduled | |
| 1210-00x | Liquidation of Real Property |
| 1221-00x | Notes and Accounts Receivable |
| 1222-00x | Rents |
| 1223-00x | Royalties and Dividends |
| 1224-00x | Tax Refunds |
| 1229-00x | Liquidation of Other Personal Property |
| 1230-00x | Revenue from Operating Chapter 7 |
| 1241-00x | Preference/Fraudulent Transfer Litigation |
| 1242-00x | Personal Injury Litigation |
| 1249-00x | Other Litigation/Settlements |
| 1270-00x | Interest Income (from estate accounts/investments) |
| 1280-00x | Non-Estate Receipts |
| 1290-xxx | Other Receipts |
| 8100-002 | Exemptions |
| 8200-xx2 | Surplus Funds Paid to Debtor §726(a)(6) |
| 8500-00x | Funds Paid to Third Parties |
|
SECURED CLAIMS |
|
| 4110-00x | Real Estate–Consensual Liens (mortgages, deeds of trust) |
| 4120-00x | Real Estate–Non-consensual Liens (judgments) |
| 4210-00x | Personal Property and Intangibles–Consensual Liens |
| 4220-00x | Personal Property and Intangibles–Non-consensual Liens |
| 4300-00x | Internal Revenue Service Tax Liens (pre-petition) |
| 4700-00x | Real Property Tax Liens (pre-petition) |
| 4800-00x | State and Local Tax Liens (pre-petition, not real property) |
| PRIORITY CLAIMS–CHAPTER 7 ADMIN. FEES/EXP | |
| 2100-00x | Trustee Compensation |
| 2200-00x | Trustee Expenses |
| 3110-00x | Attorney for Trustee Fees (Trustee Firm) |
| 3120-00x | Attorney for Trustee Expenses (Trustee Firm) |
| 3210-xxx | Attorney for Trustee Fees (Other Firm) |
| 3220-xxx | Attorney for Trustee Expenses (Other Firm) |
| 3310-00x | Accountant for Trustee Fees (Trustee Firm) |
| 3320-00x | Accountant for Trustee Expenses (Trustee Firm) |
| 3410-xxx | Accountant for Trustee Fees (Other Firm) |
| 3420-xxx | Accountant for Trustee Expenses (Other Firm) |
| 3510-00x | Realtor for Trustee Fees |
| 3520-00x | Realtor for Trustee Expenses |
| 3610-00x | Auctioneer for Trustee Fees |
| 3630-00x | On-line Auctioneer for Trustee Fees |
| 3620-00x | Auctioneer for Trustee Expenses |
| 3640-00x | On-line Auctioneer for Trustee Expenses |
| 3701-00x | Attorney for Debtor Fees |
| 3702-00x | Attorney for Debtor Expenses |
| 3711-00x | Appraiser for Trustee Fees |
| 3712-00x | Appraiser for Trustee Expenses |
| 3721-00x | Arbitrator/Mediator for Trustee Fees |
| 3722-00x | Arbitrator/Mediator for Trustee Expenses |
| 3731-xxx | Consultant for Trustee Fees |
| 3732-xxx | Consultant for Trustee Expenses |
| 3991-xxx | Other Professional Fees |
| 3992-xxx | Other Professional Expenses |
| 2690-xxx | Chapter 7 Operating Case Expenses |
| 2300-00x | Bond Payments |
| 2410-00x | Administrative Rent (post-petition storage fees, leases) |
| 2420-xxx | Costs to Secure/Maintain Property ( insurance, locks, etc.) |
| 2500-00x | Costs re Sale of Property (closing costs, etc. not realtor comm.) |
| 2600-00x | Bank Service Fees |
| 2990-xxx | Other Chapter 7 Administrative Expenses |
| 2810-00x | Income Taxes – Internal Revenue Service (post-petition) |
| 2820-00x | Other State or Local Taxes (post-petition) |
| 2950-00x | US Trustee Quarterly Fees |
| 2700-00x | Clerk of the Court Costs |
|
PRIOR CHAPTER ADMIN FEES/EXP. (Use the UTCs in this section only for expenses incurred under a prior chapter and unpaid at the time of conversion to chapter 7.) |
|
| 6101-00x | Trustee Compensation |
| 6102-00x | Trustee Expenses |
| 6110-00x | Attorney for Trustee Fees (Trustee Firm) |
| 6120-00x | Attorney for Trustee Expenses (Trustee Firm) |
| 6210-xxx | Attorney for Trustee/DIP Fees (Other Firm) |
| 6220-xxx | Attorney for Trustee/DIP Expenses (Other Firm) |
| 6310-00x | Accountant for Trustee Fees (Trustee Firm) |
| 6320-00x | Accountant for Trustee Expenses (Trustee Firm) |
| 6410-xxx | Accountant for Trustee/DIP Fees (Other Firm) |
| 6420-xxx | Accountant for Trustee/DIP Expenses (Other Firm) |
| 6510-00x | Realtor for Trustee/DIP Fees |
| 6520-00x | Realtor for Trustee/DIP Expenses |
| 6610-00x | Auctioneer Fees |
| 6630-00x | On-line Auctioneer Fees |
| 6620-00x | Auctioneer Expenses |
| 6640-00x | On-line Auctioneer Expenses |
| 6700-xxx | Other Professional Fees |
| 6710-xxx | Other Professional Expenses |
| 6810-xxx | Income Taxes – Internal Revenue Service |
| 6820-xxx | Other State or Local Taxes |
| 6910-00x | Trade Debt |
| 6920-00x | Administrative Rent (post-petition storage fees, leases) |
| 6950-xxx | Other Operating Expenses |
| 6990-00x | Other Prior Chapter Administrative Expenses |
| PRIORITY CREDITORS | |
| 5100-00x | Domestic Support Obligations – § (507)(a)(1) |
| 5200-00x | Involuntary Gap Claims – § 502(f) |
| 5300-00x | Wages – § 507(a)(4) |
| 5400-00x | Contributions to Employee Benefit Plans – § 507(a)(5) |
| 5800-00x | Claims of Governmental Units – § 507(a)(8) |
| 5500-00x | Unsecured Claims of Farmers/Fisherman – § 507(a)(6) |
| 5600-00x | Deposits – § 507(a)(7) |
| 5900-00x | Commitments to Regulatory Agencies – § 507(a)(9) |
| 5910-00x | Death & Personal Injury Claims from DUI – § 507(a)(10) |
| GENERAL UNSECURED CLAIMS | |
| 7100-xxx | General Unsecured – § 726(a)(2) |
| 7200-00x | Tardy General Unsecured – § 726(a)(3) |
| 7300-00x | Fines, Penalties – § 726(a)(4) |
| 7400-00x | Subordinated General Unsecured |
| 7990-00x | Surplus Case Interest on Unsecured Claims (including priority) |
| MISCELLANEOUS | |
| 9999-000 | Account Transfers |