Code 772: correction of 770 processed in error or interest netting.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Correction of 770 Processed In Error or interest netting
The full Document 6209 entry, as printed
Debit (NPJ) I/B Correction of 770 Processed In Error or interest netting 45, 47, 48, 51, 54 Reverses a 770 or 776 transaction in whole or in part by debiting the Tax Module. When secondary to TC 720, it represents the reversal of the associated TC 776 credit interest allowed on the erroneous refund. It also represents manually calculated debit interest that is charged at credit interest rates when “netting” is applicable. (IDRS Command Codes See IRM 2.4).
After code 772
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Questions people ask
What does code 772 mean on my IRS transcript?
Document 6209 calls it "Correction of 770 Processed In Error or interest netting".
Sources
Checked against these sources on October 30, 2026.