Code 899: fms top offset reversal or agency refund/revers al.
From IRS Document 6209, the IRS's processing codes manual.
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Document 6209 says
Used on individual (IMF) accounts.
FMS TOP Offset reversal or Agency Refund/Revers al
The full Document 6209 entry, as printed
I/B FMS TOP Offset reversal or Agency Refund/Revers al Generated Transaction TOP offset reversal initiated by FMS. Posts with a type code, memo amount, and OTN. Reverses a prior posted TC 898 with the same OTN. Type 1 - FMS TOP offset reversal. Type 2 - Agency refund of TOP offset. Type 3 - FMS refund of TOP offset. Type 4 - Agency refund reversal.
After code 899
Not enough shared timelines with this code yet. The block fills in once 30 people with code 899 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 899 mean on my IRS transcript?
Document 6209 calls it "FMS TOP Offset reversal or Agency Refund/Revers al".
Sources
Checked against these sources on October 30, 2026.