Code 860: reverses erroneous abatement.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Used on individual (IMF) accounts.
Reverses Erroneous Abatement
The full Document 6209 entry, as printed
I/B Reverses Erroneous Abatement 51 Reverses erroneous abatement after statute of limitations has expired. (Does not post to Master File.)
After code 860
Not enough shared timelines with this code yet. The block fills in once 30 people with code 860 share theirs from the result page.
Crowd figures, not IRS data. They describe what happened to others, not a promise.
Questions people ask
What does code 860 mean on my IRS transcript?
Document 6209 calls it "Reverses Erroneous Abatement".
Sources
Checked against these sources on October 30, 2026.