Code 851: reverse generated overpayment interest transfer.
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 Interest Transfer
The full Document 6209 entry, as printed
Credit (PJ) I/B Reverse Generated Overpayment Interest Transfer 24 Reverses TC 856 in whole or in part by crediting the tax module.
After code 851
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Questions people ask
What does code 851 mean on my IRS transcript?
Document 6209 calls it "Reverse Generated Overpayment Interest Transfer".
Sources
Checked against these sources on October 30, 2026.