Code 790: manual overpayment a/b/i:.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Credit. Used on individual (IMF) accounts.
Manual Overpayment A/B/I:
The full Document 6209 entry, as printed
Credit (PJ) B/I Manual Overpayment A/B/I: 24 B: 34 Manually applied overpayment credits transferred from the IMF to the BMF. IMF credits are not applicable to Applied from IMF taxpayers with a Form 706, 709, 990, 990C, 990PF, 990T, 1041, 1041A, 1065, 1120, 4720 or 5227 filing requirement Corresponding debit is TC 890. Will unpost unless TC130 present.
After code 790
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Questions people ask
What does code 790 mean on my IRS transcript?
Document 6209 calls it "Manual Overpayment A/B/I:".
Sources
Checked against these sources on October 30, 2026.