Code 304: tentative carryback disallowance by exam with interest computation date.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Tentative Carryback Disallowance by Exam with Interest Computation Date
The full Document 6209 entry, as printed
Debit (NPJ) I/B Tentative Carryback Disallowance by Exam with Interest Computation Date 47 Adjusts a previously posted tentative allowance (e.g., TC 305 or 295), contains a beginning interest computation date. To post, a TC 305 or 295 must be present in the module and the TC 304 amount cannot exceed the TC 305 or 295. Otherwise, same as TC 300.
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What does code 304 mean on my IRS transcript?
Document 6209 calls it "Tentative Carryback Disallowance by Exam with Interest Computation Date".
Sources
Checked against these sources on October 30, 2026.