Code 632: reverse of manual application of appropriation money.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Reverse of Manual Application of Appropriation Money
The full Document 6209 entry, as printed
Debit (PJ) I/B Reverse of Manual Application of Appropriation Money 51, 52 Reversal of TC 630. Identification number 03 indicates reversal of credit for solar or wind energy investment.
After code 632
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Questions people ask
What does code 632 mean on my IRS transcript?
Document 6209 calls it "Reverse of Manual Application of Appropriation Money".
Sources
Checked against these sources on October 30, 2026.