Customer Account Data Engine 2 (CADE 2) Manual Input
Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States
The CADE 2 Recap serves as the backup documentation for the CADE 2 journal.
Complete the following before going to the terminal for data input:
Verify the CADE 2 Recap did not automatically post to RRACS.
Verify with the RACR (Reciprocal Accounting Control Record) for the correct cycle missing from RRACS.
These are valid accounts for CADE 2 Recap.
Account Number
DR/CR
Account Name
CADE 2 Recap (journal #471)
Line 121, Installment Fee
4210
Debit
ECC Suspense for Master File-IMF
6001
Credit
Installment Agreement Liability
Line 122, Install Fee (-)
6001
Debit
Installment Agreement Liability
4210
Credit
ECC Suspense for Master File-IMF
Line 175, Del, CR, STA, A
4210
Debit
ECC Suspense for Master File-IMF
4520
Credit
Prepayment Credit - IMF
Line 175 -, Del, CR, STA, A
4520
Debit
Prepayment Credit - IMF
4210
Credit
ECC Suspense for Master File-IMF
Line 176, Del, Not STA
1200
Debit
IMF Accounts Receivable
4210
Credit
ECC Suspense for Master File-IMF
Line 176-, Del, Not STA
4210
Debit
ECC Suspense for Master File-IMF
1200
Credit
IMF Accounts Receivable
Line 177, Del, DFRD STA
1200
Debit
IMF Accounts Receivable
4210
Credit
ECC Suspense for Master File-IMF
Line 177-, Del, DFRD STA
4210
Debit
ECC Suspense for Master File-IMF
1200
Credit
IMF Accounts Receivable
Line 178, Del, INST AGRMT
1200
Debit
IMF Accounts Receivable
4210
Credit
ECC Suspense for Master File-IMF
Line 178-, Del, DFRD STA
4210
Debit
ECC Suspense for Master File-IMF
1200
Credit
IMF Accounts Receivable
Line 179, Del, TDA STA
1200
Debit
IMF Accounts Receivable
4210
Credit
ECC Suspense for Master File-IMF
Line 179-, Del, TDA STA
4210
Debit
ECC Suspense for Master File-IMF
1200
Credit
IMF Accounts Receivable
Line 180, Del, UNCOL STA
1820
Debit
IMF Account Receivable, Inactive
4210
Credit
ECC Suspense for Master File-IMF
Line 180-, Del, UNCOL STA
4210
Debit
ECC Suspense for Master File-IMF
1820
Credit
IMF Account Receivable, Inactive
Line 181, Del, INACT STA
1200
Debit
IMF Accounts Receivable
4210
Credit
ECC Suspense for Master File-IMF
Line 181-, Del, INACT STA
4210
Debit
ECC Suspense for Master File-IMF
1200
Credit
IMF Accounts Receivable
Line 182, Del, OTHER STA
1200
Debit
IMF Accounts Receivable
4210
Credit
ECC Suspense for Master File-IMF
Line 182-, Del, OTHER STA
4210
Debit
ECC Suspense for Master File-IMF
1200
Credit
IMF Accounts Receivable
Line 184, Del, NON-TAX DB
1300
Debit
Non-Tax Accounts Receivable
4210
Credit
ECC Suspense for Master File-IMF
Line 184-, Del, NON-TAX DB
4210
Debit
ECC Suspense for Master File-IMF
1300
Credit
Non-Tax Accounts Receivable
Line 185, Del, NON-TAX DB
4210
Debit
ECC Suspense for Master File-IMF
4521
Credit
Prepayment Credit - Non-Tax
Line 185-, Del, NON-TAX DB
4521
Debit
Prepayment Credit - Non-Tax
4210
Credit
ECC Suspense for Master File-IMF
This table describes the steps required to complete journal #471.
Step
Prompt
Description / Action
Select or Enter
RACS Main Menu
Select Accounting Application.
Apply
Accounting Application Control Main Menu
Select CADE 2 Recap Manual Input.
Tab or Apply
Account Period
Accept the highlighted current month or select the future month. From the Action Bar select...
Apply
Maintain Source Journal
Document Number
Enter the CADE 2 Recap Document Number.
Tab Key
Prepare Date
Enter appropriate date.
Tab Key
Cycle
Select the Cycle from pop-up journal.
Enter or Add Button
Maintain Journal Entry
Amount
Enter amount associated with generated account.
OK Button
Ledger Classification
Select CADE 2 Recap Line.
OK Button
Repeat for all CADE 2 Recap lines.
Cancel Button
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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