Code 387: reversal of clearance of overpayment.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Credit. Used on individual (IMF) accounts.
Reversal of Clearance of Overpayment
The full Document 6209 entry, as printed
Credit (NPJ) I/B Reversal of Clearance of Overpayment Generated Transaction Generated when posting a TC971 AC 652. The transaction date of the TC971 AC 652 must match the date of the TC386.
After code 387
Not enough shared timelines with this code yet. The block fills in once 30 people with code 387 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 387 mean on my IRS transcript?
Document 6209 calls it "Reversal of Clearance of Overpayment".
Sources
Checked against these sources on October 30, 2026.