Code 389: reversal of statute expiration.
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 Statute Expiration
The full Document 6209 entry, as printed
Credit (NPJ) I/B Reversal of Statute Expiration Generated Transaction Reverses TC 388. Generated when TC 370 with Doc. Code 52 is processed. IMF only: Generated from automatic re-established on Tax Modules.
After code 389
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Crowd figures, not IRS data. They describe what happened to others, not a promise.
Questions people ask
What does code 389 mean on my IRS transcript?
Document 6209 calls it "Reversal of Statute Expiration".
Sources
Checked against these sources on October 30, 2026.