Code 852: correction of 850 processed in error.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Credit. Used on individual (IMF) accounts.
Correction of 850 Processed In Error
The full Document 6209 entry, as printed
Credit (PJ) I/B Correction of 850 Processed In Error 24, 58 Corrects 850 transaction by posting a credit to the tax module.
After code 852
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Questions people ask
What does code 852 mean on my IRS transcript?
Document 6209 calls it "Correction of 850 Processed In Error".
Sources
Checked against these sources on October 30, 2026.