Code 821: reverse generated overpayment credit transferred.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Credit. Used on individual (IMF) accounts.
Reverse Generated Overpayment Credit Transferred
The full Document 6209 entry, as printed
Credit (PJ) I/B Reverse Generated Overpayment Credit Transferred 24 Reverses the generated TC 826 overpayment credit transferred in whole or in part by crediting the tax module. Transaction date must match TC 826 date. CAUTION: When transaction dates are the same, sequencing matters. Multiple transactions must be input in the order that the TC 826’s occur. The corresponding debit is TC 701.
After code 821
Not enough shared timelines with this code yet. The block fills in once 30 people with code 821 share theirs from the result page.
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Questions people ask
What does code 821 mean on my IRS transcript?
Document 6209 calls it "Reverse Generated Overpayment Credit Transferred".
Sources
Checked against these sources on October 30, 2026.