Code 309: abatement of prior tax assessment by examination div. with interest computation date.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Credit. Used on individual (IMF) accounts.
Abatement of Prior Tax Assessment by Examination Div. with Interest Computation Date
The full Document 6209 entry, as printed
Credit (NPJ) I/B Abatement of Prior Tax Assessment by Examination Div. with Interest Computation Date 47 Used to input an Examination Overassessment of tax to a module which contains a TC 150. Contains an interest computation date which must be included in the transaction and generates abatement of interest from that date. Cannot be used if the amount of tax in the module is smaller than the amount on the Form 2285 that could be input with TC 309. BMF-Can be used with another tax adjustment code, except TC 304 or 305 on same document i.e. TC 300 or 301. Can be used with penalty and interest transactions. IMF-Cannot be used with other tax transaction codes, but may be used with interest and penalty codes.
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What does code 309 mean on my IRS transcript?
Document 6209 calls it "Abatement of Prior Tax Assessment by Examination Div. with Interest Computation Date".
Sources
Checked against these sources on October 30, 2026.