Code 932: reverse return required suspense.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Used on individual (IMF) accounts.
Reverse Return Required Suspense
The full Document 6209 entry, as printed
I/B Reverse Return Required Suspense 78 Reverses a TC 930.
After code 932
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Questions people ask
What does code 932 mean on my IRS transcript?
Document 6209 calls it "Reverse Return Required Suspense".
Sources
Checked against these sources on October 30, 2026.