Transfers and offsets

IRS code 826: Credit transferred out to another year

826 Credit transferred out to
Effect:
Credit moved out
Posts as a:
Debit

Part or all of your overpayment was moved to another tax year or account.

What code 826 means

Code 826 debits this year for overpayment credit transferred to another tax module in your account. The receiving year shows a matching 706.

One common reason is a past-due balance on another year: before refunding, the IRS's system applies credit to any module with a balance past due.

If anything is left after the transfer, it can still be refunded, which shows as code 846.

Codes often seen with 826

Source

IRS title: Overpayment Transferred (Document 6209, Section 8A, page 8A-33).

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Decode a cycle code

Turn an 8-digit cycle like 20261505 into the posting week and day.

More transfers and offsets codes

See all 39 transcript codes

TTOC Finder is independent and isn't affiliated with the IRS. This page explains what the code means in general. For your own account, check your IRS online account or Where's My Refund?