Code 388: statute expiration.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Statute Expiration
The full Document 6209 entry, as printed
Debit (NPJ) I/B Statute Expiration Generated Transaction Zero balances and removes a tax module which is past its Statutory Expiration Date and not subject to specific Clearance to Zero Balance and Removal module retention holds. Contains the credit balance of the module. Writes off interest amounts present.
After code 388
Not enough shared timelines with this code yet. The block fills in once 30 people with code 388 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 388 mean on my IRS transcript?
Document 6209 calls it "Statute Expiration".
Sources
Checked against these sources on October 30, 2026.