QuickBooks Desktop uses the IIF (Intuit Interchange Format) for importing transactions including journal entries. IIF is a tab-delimited text file with a specific structure. Here's everything you need to know.
IIF file structure for journal entries
An IIF journal entry uses two record types: !TRNS (header row defining columns) and TRNS/SPL lines (the actual data). Every journal entry starts with a TRNS line and includes multiple SPL (split) lines.
Required columns
| Column | TRNS line | SPL line |
|---|---|---|
| TRNSTYPE | GENERAL JOURNAL | GENERAL JOURNAL |
| DATE | Pay date (MM/DD/YYYY) | Same date |
| ACCNT | First account | Each subsequent account |
| AMOUNT | First line amount (positive=debit) | Negative for credits |
| MEMO | Journal description | Line description |
Working IIF example for a payroll entry
!TRNS TRNSTYPE DATE ACCNT AMOUNT MEMO !SPL TRNSTYPE DATE ACCNT AMOUNT MEMO !ENDTRNS TRNS GENERAL JOURNAL 01/15/2026 Wages Expense 10000.00 Payroll Jan 15 SPL GENERAL JOURNAL 01/15/2026 Payroll Tax Expense 1153.00 Employer taxes SPL GENERAL JOURNAL 01/15/2026 Federal WH Payable -1500.00 Federal withholding SPL GENERAL JOURNAL 01/15/2026 FICA Payable -1153.00 FICA SPL GENERAL JOURNAL 01/15/2026 State WH Payable -300.00 State withholding SPL GENERAL JOURNAL 01/15/2026 Net Wages Payable -8200.00 Net pay ENDTRNS
How to import
- Save your IIF file with a
.iifextension. - In QB Desktop: File > Utilities > Import > IIF Files.
- Select your file. QB Desktop will import silently — check your general journal to confirm.
Common IIF errors
- Account not found: The account name must exactly match the QB Desktop chart of accounts (case-sensitive).
- Entry doesn't balance: The sum of all AMOUNT fields in one TRNS block must equal zero.
- Wrong date format: Use MM/DD/YYYY — not YYYY-MM-DD.
PostBooks exports IIF files ready for QB Desktop import — accounts pre-mapped, amounts verified to balance, correct date format. Try it free for 14 days.