Missing Tax Account on the AR distributions line.

After upgrading from 11.5.10.2 to R12.1.3, when creating a manual invoice or autoinvoice the Tax accounts are not defaulting in the distributions accounts.  The tax is being calculated correctly.  When  reviewing the tax regimes, there is a party subscription for the operating unit I am looking at.  When I look at the tax (State) for the Regime code used above and go to view Tax Accounts, I don't see an operating unit with Tax Accounts.  Is this normally handled as part of the migration?  Or does it have to be done manually?