diff --git a/app/Repositories/Tag/TagRepository.php b/app/Repositories/Tag/TagRepository.php
index 6a3323f074..ee6e89be17 100644
--- a/app/Repositories/Tag/TagRepository.php
+++ b/app/Repositories/Tag/TagRepository.php
@@ -198,17 +198,11 @@ class TagRepository implements TagRepositoryInterface
         /*
          * If any transaction is a deposit, cannot become a balancing act.
          */
-        $count = 0;
         foreach ($tag->transactionjournals as $journal) {
             if ($journal->transactionType->type == 'Deposit') {
-                $count++;
+                return false;
             }
         }
-        if ($count > 0) {
-            return false;
-        }
-
-
         return true;
     }
 
@@ -294,7 +288,6 @@ class TagRepository implements TagRepositoryInterface
         // tag is attached just like that:
         if ($withdrawals < 1 && $deposits < 1) {
             $journal->tags()->save($tag);
-
             return true;
         }
 
@@ -308,7 +301,8 @@ class TagRepository implements TagRepositoryInterface
             return $this->matchAll($journal, $tag);
         }
 
-        return false;
+        // this statement is unreachable.
+        return false; // @codeCoverageIgnore
 
     }
 
diff --git a/tests/repositories/TagRepositoryTest.php b/tests/repositories/TagRepositoryTest.php
index a8b6697b58..7bfd0744dc 100644
--- a/tests/repositories/TagRepositoryTest.php
+++ b/tests/repositories/TagRepositoryTest.php
@@ -365,6 +365,45 @@ class TagRepositoryTest extends TestCase
 
     }
 
+    /**
+     * An advance payment accepts only one withdrawal, not two, even not
+     * if the accounts are the same
+     *
+     * @covers FireflyIII\Repositories\Tag\TagRepository::connect
+     * @covers FireflyIII\Repositories\Tag\TagRepository::connectAdvancePayment
+     * @covers FireflyIII\Repositories\Tag\TagRepository::matchAll
+     */
+    public function testConnectPaymentTwoWithdrawalsSameAccounts()
+    {
+        $withdrawal = FactoryMuffin::create('FireflyIII\Models\TransactionType');
+        FactoryMuffin::create('FireflyIII\Models\TransactionType');
+        FactoryMuffin::create('FireflyIII\Models\TransactionType');
+
+        $journal      = FactoryMuffin::create('FireflyIII\Models\TransactionJournal');
+        $otherJournal = FactoryMuffin::create('FireflyIII\Models\TransactionJournal');
+        $tag          = FactoryMuffin::create('FireflyIII\Models\Tag');
+
+        $journal->transaction_type_id      = $withdrawal->id;
+        $otherJournal->transaction_type_id = $withdrawal->id;
+
+        // match up accounts:
+        $otherJournal->transactions[0]->account_id = $journal->transactions[0]->account_id;
+        $otherJournal->transactions[1]->account_id = $journal->transactions[1]->account_id;
+        $otherJournal->transactions[0]->save();
+        $otherJournal->transactions[1]->save();
+
+
+        $tag->tagMode = 'advancePayment';
+
+        $tag->save();
+        $journal->save();
+        $otherJournal->save();
+        $otherJournal->tags()->save($tag);
+
+        $result = $this->object->connect($journal, $tag);
+        $this->assertFalse($result);
+    }
+
     /**
      * @covers FireflyIII\Repositories\Tag\TagRepository::coveredByBalancingActs
      */
@@ -485,6 +524,171 @@ class TagRepositoryTest extends TestCase
         $this->assertEquals($data['tag'], $tag->tag);
     }
 
+    /**
+     * By default, any tag can become an advancePayment
+     *
+     * @covers FireflyIII\Repositories\Tag\TagRepository::tagAllowAdvance
+     */
+    public function testTagAllowAdvance()
+    {
+        // create a tag
+        $user         = FactoryMuffin::create('FireflyIII\User');
+        $tag          = FactoryMuffin::create('FireflyIII\Models\Tag');
+        $tag->tagMode = 'nothing';
+        $tag->user_id = $user->id;
+        $tag->save();
+
+        $result = $this->object->tagAllowAdvance($tag);
+        $this->assertTrue($result);
+    }
+
+    /**
+     * If the tag has one transfer, it can NOT become an advance payment.
+     *
+     * @covers FireflyIII\Repositories\Tag\TagRepository::tagAllowAdvance
+     */
+    public function testTagAllowAdvanceWithTransfer()
+    {
+        // create a tag
+        $user = FactoryMuffin::create('FireflyIII\User');
+        $tag  = FactoryMuffin::create('FireflyIII\Models\Tag');
+        FactoryMuffin::create('FireflyIII\Models\TransactionType'); // withdrawal
+        FactoryMuffin::create('FireflyIII\Models\TransactionType'); // deposit
+        $transfer     = FactoryMuffin::create('FireflyIII\Models\TransactionType'); // transfer
+        $tag->tagMode = 'nothing';
+        $tag->user_id = $user->id;
+        $tag->save();
+
+        // create withdrawal:
+        $journal                      = FactoryMuffin::create('FireflyIII\Models\TransactionJournal');
+        $journal->transaction_type_id = $transfer->id;
+        $journal->save();
+        $journal->tags()->save($tag);
+
+        $result = $this->object->tagAllowAdvance($tag);
+        $this->assertFalse($result);
+    }
+
+    /**
+     * If the tag has one withdrawal, it can still become an advance payment.
+     *
+     * @covers FireflyIII\Repositories\Tag\TagRepository::tagAllowAdvance
+     */
+    public function testTagAllowAdvanceWithWithdrawal()
+    {
+        // create a tag
+        $user         = FactoryMuffin::create('FireflyIII\User');
+        $tag          = FactoryMuffin::create('FireflyIII\Models\Tag');
+        $tag->tagMode = 'nothing';
+        $tag->user_id = $user->id;
+        $tag->save();
+
+        // create withdrawal:
+        $journal = FactoryMuffin::create('FireflyIII\Models\TransactionJournal');
+        $journal->tags()->save($tag);
+
+        $result = $this->object->tagAllowAdvance($tag);
+        $this->assertTrue($result);
+    }
+
+    /**
+     * If the tag has two withdrawals, it CANNOT become an advance payment.
+     *
+     * @covers FireflyIII\Repositories\Tag\TagRepository::tagAllowAdvance
+     */
+    public function testTagAllowAdvanceWithWithdrawals()
+    {
+        // create a tag
+        $user         = FactoryMuffin::create('FireflyIII\User');
+        $tag          = FactoryMuffin::create('FireflyIII\Models\Tag');
+        $withdrawal   = FactoryMuffin::create('FireflyIII\Models\TransactionType');
+        $tag->tagMode = 'nothing';
+        $tag->user_id = $user->id;
+        $tag->save();
+
+        // create withdrawals
+        for ($i = 0; $i < 2; $i++) {
+            $journal                      = FactoryMuffin::create('FireflyIII\Models\TransactionJournal');
+            $journal->transaction_type_id = $withdrawal->id;
+            $journal->save();
+            $journal->tags()->save($tag);
+        }
+
+        $result = $this->object->tagAllowAdvance($tag);
+        $this->assertFalse($result);
+    }
+
+    /**
+     * By default, an empty tag can become a balancing act.
+     *
+     * @covers FireflyIII\Repositories\Tag\TagRepository::tagAllowBalancing
+     */
+    public function testTagAllowBalancing()
+    {
+        // create a tag
+        $user         = FactoryMuffin::create('FireflyIII\User');
+        $tag          = FactoryMuffin::create('FireflyIII\Models\Tag');
+        $tag->tagMode = 'nothing';
+        $tag->user_id = $user->id;
+        $tag->save();
+
+        $result = $this->object->tagAllowBalancing($tag);
+        $this->assertTrue($result);
+    }
+
+    /**
+     * When the tag has one deposit, it can NOT become a balancing act.
+     *
+     * @covers FireflyIII\Repositories\Tag\TagRepository::tagAllowBalancing
+     */
+    public function testTagAllowBalancingDeposit()
+    {
+
+        // create a tag
+        FactoryMuffin::create('FireflyIII\Models\TransactionType'); // withdrawal
+        $deposit      = FactoryMuffin::create('FireflyIII\Models\TransactionType'); // deposit
+        $user         = FactoryMuffin::create('FireflyIII\User');
+        $tag          = FactoryMuffin::create('FireflyIII\Models\Tag');
+        $tag->tagMode = 'nothing';
+        $tag->user_id = $user->id;
+        $tag->save();
+
+        // create three journals and connect them:
+        for ($i = 0; $i < 1; $i++) {
+            $journal                      = FactoryMuffin::create('FireflyIII\Models\TransactionJournal');
+            $journal->transaction_type_id = $deposit->id;
+            $journal->save();
+            $journal->tags()->save($tag);
+        }
+
+        $result = $this->object->tagAllowBalancing($tag);
+        $this->assertFalse($result);
+    }
+
+    /**
+     * When the tag has more than 2 transactions connected to it, it cannot become abalancing act.
+     *
+     * @covers FireflyIII\Repositories\Tag\TagRepository::tagAllowBalancing
+     */
+    public function testTagAllowBalancingManyJournals()
+    {
+        // create a tag
+        $user         = FactoryMuffin::create('FireflyIII\User');
+        $tag          = FactoryMuffin::create('FireflyIII\Models\Tag');
+        $tag->tagMode = 'nothing';
+        $tag->user_id = $user->id;
+        $tag->save();
+
+        // create three journals and connect them:
+        for ($i = 0; $i < 3; $i++) {
+            $journal = FactoryMuffin::create('FireflyIII\Models\TransactionJournal');
+            $journal->tags()->save($tag);
+        }
+
+        $result = $this->object->tagAllowBalancing($tag);
+        $this->assertFalse($result);
+    }
+
     /**
      * @covers FireflyIII\Repositories\Tag\TagRepository::update
      */