Code 300: : additional tax assessment by examination or appeals..
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
: Additional Tax Assessment by Examination or Appeals.
The full Document 6209 entry, as printed
Debit (NPJ) I/B : Additional Tax Assessment by Examination or Appeals. 47 Assesses additional tax as a result of an Examination or Appeals Adjustment to a tax module which contains a TC 150 transaction. Generates TC 421 to release 42 Hold if Disposal Code 1-5, 8-10, 12, 13, 34 and TC 420 or 424 present. If TC 420 or 424 is present, TC 421 is generated when disposal code of 1-4, 8-10, 12 (only if Appellate Code is 000 or if TC 300 blocked 700-799) 13, or 34. Releases freezes for 640, 720, 840 or 841. IMF: Additionally releases TC 680 hold and freezes for Invalid SSN or Account Reactivation. Blocking Series 790-799 or 900-999 will generate a CP 55. BMF: Releases freezes for Joint Committee or TC 842.
After code 300
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Questions people ask
What does code 300 mean on my IRS transcript?
Document 6209 calls it ": Additional Tax Assessment by Examination or Appeals.".
Sources
Checked against these sources on October 30, 2026.