Code 450: transferee liability assessment may be posted as part of 370 transaction only..
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Transferee Liability Assessment May be posted as part of 370 transaction only.
The full Document 6209 entry, as printed
Debit (PJ) I/B Transferee Liability Assessment May be posted as part of 370 transaction only.
After code 450
Not enough shared timelines with this code yet. The block fills in once 30 people with code 450 share theirs from the result page.
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Questions people ask
What does code 450 mean on my IRS transcript?
Document 6209 calls it "Transferee Liability Assessment May be posted as part of 370 transaction only.".
Sources
Checked against these sources on October 30, 2026.