Code 360: fees and collection costs.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Fees and Collection Costs
The full Document 6209 entry, as printed
Debit (NPJ) I/B Fees and Collection Costs 17, 18, 24, 48, 54, 58 Assesses legal fees, security and sale cost, lien fees and other expenses incurred while enforcing collection of delinquent balance due for the Tax Module.
After code 360
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Crowd figures, not IRS data. They describe what happened to others, not a promise.
Questions people ask
What does code 360 mean on my IRS transcript?
Document 6209 calls it "Fees and Collection Costs".
Sources
Checked against these sources on October 30, 2026.