Code 305: tentative carryback allowance by exam with interest computation date.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Credit. Used on individual (IMF) accounts.
Tentative Carryback Allowance by Exam with Interest Computation Date
The full Document 6209 entry, as printed
Credit (NPJ) I/B Tentative Carryback Allowance by Exam with Interest Computation Date 47 Inputs a tentative allowance, contains a beginning interest computation date. Otherwise, same as TC 301. Valid with Tax Class 2 and 3 only.
After code 305
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Questions people ask
What does code 305 mean on my IRS transcript?
Document 6209 calls it "Tentative Carryback Allowance by Exam with Interest Computation Date".
Sources
Checked against these sources on October 30, 2026.