Code 876: interest on overpayment transferred to bmf.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Interest on Overpayment Transferred to BMF
The full Document 6209 entry, as printed
Debit (NPJ) I Interest on Overpayment Transferred to BMF Generated Transaction Posts interest generated on an IMF overpayment transferred to a BMF tax module in debit (underpaid) status. Corresponding credit is TC 756.
After code 876
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Questions people ask
What does code 876 mean on my IRS transcript?
Document 6209 calls it "Interest on Overpayment Transferred to BMF".
Sources
Checked against these sources on October 30, 2026.