Code 792: correction of 790 processed in error b/a/i:.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Debit. Used on individual (IMF) accounts.
Correction of 790 Processed In Error B/A/I:
The full Document 6209 entry, as printed
Debit (PJ) B/I Correction of 790 Processed In Error B/A/I: 24 B: 34 Reverse TC 790 or 796 in whole or in part by debiting the tax module. Transaction date must match TC 790 or 796 date. The corresponding credit is TC 892.
After code 792
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Questions people ask
What does code 792 mean on my IRS transcript?
Document 6209 calls it "Correction of 790 Processed In Error B/A/I:".
Sources
Checked against these sources on October 30, 2026.