Code 351: negligence penalty abatement.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Credit. Used on individual (IMF) accounts.
Negligence Penalty Abatement
The full Document 6209 entry, as printed
Credit (NPJ) I/B Negligence Penalty Abatement 47, 54 Abates a previously posted TC 350 in whole or in part.
After code 351
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Questions people ask
What does code 351 mean on my IRS transcript?
Document 6209 calls it "Negligence Penalty Abatement".
Sources
Checked against these sources on October 30, 2026.