Code 386: clearance of overpayment.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Clearance of Overpayment
The full Document 6209 entry, as printed
Debit (NPJ) I/B Clearance of Overpayment Generated Transaction Computer generated debit which equals a credit net balance of less than $1.00. Clears Module Balance so refunds, offsets, or freezes cannot be made in amounts less than $1.00.
After code 386
Not enough shared timelines with this code yet. The block fills in once 30 people with code 386 share theirs from the result page.
Crowd figures, not IRS data. They describe what happened to others, not a promise.
Questions people ask
What does code 386 mean on my IRS transcript?
Document 6209 calls it "Clearance of Overpayment".
Sources
Checked against these sources on October 30, 2026.