United States · IRS account transcripts
IRS transaction code 898: Treasury Offset Program offset
What the code is defined as in IRS Document 6209, what the date beside it means, and what the IRS publishes about the codes around it.
Short answer: Document 6209 defines TC 898 as a Treasury Offset Program (TOP) offset initiated by FMS. It reduces the amount of the refund with which it is associated.
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What the IRS calls TC 898
Document 6209, Section 8A lists TC 898 as Treasury Offset Program offset (no debit or credit shown for it in Document 6209). The remarks column says:
“Treasury Offset Program (TOP) offset initiated by FMS. Posts with the trans date and DLN of the refund from which it originated.”
Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 898.
In plain language
TC 898 is the account entry for a refund offset through the Treasury Offset Program. Document 6209 says it posts with the transaction date and DLN of the refund it came from, with a memo amount, an Offset Trace Number (OTN) and a cross-reference SSN.
Document 6209’s description does not name the agency or the debt; the line only records that the offset happened.
What the date next to it means
Document 6209 says TC 898 posts with the transaction date and DLN of the refund from which it originated. So its date matches the refund line it reduces, not a separate later event. The Taxpayer Advocate Service explains the general rule: a transaction date is the effective date of a transaction on a tax account, and the cycle date represents the date the IRS processed it. Sometimes the two coincide and sometimes they do not. See the transcript date guide and the cycle code decoder.
What the IRS publishes about what comes next
- Document 6209 says a TC 898 is reversed by a TC 766 with the same OTN or a TC 899 with the same OTN.
- It lists TC 899 types: FMS TOP offset reversal, agency refund of TOP offset, FMS refund of TOP offset, and agency refund reversal.
This page gives no timing. The IRS documents we read state no timeline for what follows TC 898.
Related codes
- TC 846 (refund of overpayment): the refund it reduces.
- TC 826 (overpayment transferred to another tax module): transfer within an account, not an offset out.
- TC 806 (credit for withheld taxes and excess fica): withholding credit.
- TC 570 (additional liability pending and/or credit hold): hold that can freeze refunding.
Who this is for
Filers, family members and preparers reading an IRS account transcript who want the published definition of a single line before looking at the rest.
What this page does not cover
- Why TC 898 is on your account, what it means for your situation, or what to do about it.
- When a refund will arrive. Use the IRS refund tracker or your online account.
- Anything beyond the Rev. 3/2018 Section 8A entry and the Taxpayer Advocate Service explanations cited below.
- Tax or legal advice. Use your IRS online account or contact the IRS or a qualified tax professional for your case.
Frequently asked questions
What does TC 898 mean?
Treasury Offset Program offset initiated by FMS. It reduces the amount of the refund it is associated with.
Does TC 898 say what debt was paid?
No. Document 6209 describes a memo amount, an Offset Trace Number and a cross-reference SSN, not the debt.
What is the date next to TC 898?
Document 6209 says it posts with the transaction date and DLN of the refund it originated from.
What reverses a TC 898?
A TC 766 with the same OTN, or a TC 899 with the same OTN, per Document 6209.
Can this page tell me why TC 898 is on my account?
No. It repeats what Document 6209 says about the code. Only the IRS can say why a line is on your account.
Sources
Retrieved
- IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018)
- Taxpayer Advocate Service, Understanding Tax Account Transcripts: Part Two
- Taxpayer Advocate Service, Decoding IRS Transcripts: Part II
Official IRS and Taxpayer Advocate Service pages only. Each link was opened on the retrieval date and the facts above were read from it. The IRS is the authority.
General information — not tax advice
TNAADO is not affiliated with the IRS. This page explains published definitions and does not read, store or send your transcript. It cannot tell you why a line is on your account, when a refund will arrive or what to do about your account. Rely on the IRS and a qualified tax professional for your situation.