# Transaction event code (T-code) reference (/reports/reference/t-codes) This reference is for developers and financial analysts who integrate with or reconcile PayPal reports. It lists all transaction event codes (T-codes) and their descriptions, organized by category. A transaction event code (T-code) is a 5-character alphanumeric string that classifies merchant transaction types based on money movement and direction (debit or credit). PayPal assigns a T-code to every transaction event to classify it by type and money movement direction. T-codes enable consistent categorization across reports, which makes financial reconciliation and report parsing easier and more reliable. T-codes have the following format: ``` T ``` Where: * `` is a 2-digit general accounting event group. The event group portion of the T-code is sufficient for data reconciliation and report parsing. * `` is a 2-digit event type code. A T-code can be either credit (`CR`) or debit (`DR`), based on the direction of the payment (relative to the subject). For example, an Express Checkout event (`T0006`) is recorded as `CR` (credit) when the subject is a seller who is receiving funds and as `DR` (debit) when the subject is a buyer who is sending funds. > **Note:** The information on this page is subject to change. If you have questions about > T-codes, contact your PayPal account manager or [customer > support](https://www.paypal.com/us/smarthelp/contact-us). ## Authorizations [#authorizations] These T-codes represent authorization-related events, including initial authorization, reauthorization, and voids. | T-code | Description | `CR`/`DR` | Additional information | | ------- | ---------------------- | --------- | ---------------------- | | `T1300` | General authorizations | `CR`/`DR` | | | `T1301` | Reauthorization | `CR`/`DR` | | | `T1302` | Void of authorizations | `CR`/`DR` | | ## Chargeback [#chargeback] These T-codes identify chargeback lifecycle events, from holds and initial chargebacks to reversals and adjustments. | T-code | Description | `CR`/`DR` | Additional information | | ------- | ------------------------------------------- | --------- | ----------------------------------------------------------------------------------------------------------------------- | | `T1106` | Payment reversal | `CR`/`DR` | Initiated by PayPal | | `T1110` | Hold on balance for dispute investigation | `CR`/`DR` | Hold to cover possible chargeback | | `T1111` | Cancellation of hold for dispute resolution | `CR`/`DR` | Cancellation of temporary hold to cover possible chargeback | | `T1201` | Chargeback | `CR`/`DR` | | | `T1202` | Chargeback reversal | `CR`/`DR` | Reversals where the merchant receives a reimbursement for the chargeback amount | | `T1205` | Reimbursement of chargeback | `CR`/`DR` | | | `T1207` | PACMAN representment rejected | `CR`/`DR` | Adjustment to PayPal account for reversal of payment based on rejection of the representment for a chargeback in PayPal | | `T1208` | PACMAN buyer cancellation | `CR`/`DR` | Adjustment to PayPal account for reversal of chargeback reversal based on cancellation of a chargeback in PayPal | ## Deposits and credits [#deposits-and-credits] These T-codes cover account funding, withdrawals, incentives, reversals, and other deposit or credit-side account movements. | T-code | Description | `CR`/`DR` | Additional information | | ------- | --------------------------------------------------------- | --------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `T0300` | Bank deposit to PayPal account | `CR`/`DR` | | | `T0301` | PayPal Balance Manager funding of PayPal account | `CR`/`DR` | PayPal-system generated | | `T0302` | ACH funding for funds recovery from account balance | `CR`/`DR` | | | `T0303` | Electronic funds transfer funding | `CR`/`DR` | | | `T0400` | General withdrawal — bank account | `CR`/`DR` | Settlement withdrawal | | `T0401` | Auto-sweep | `CR`/`DR` | | | `T0402` | Withdrawal to Hyperwallet | `DR` | | | `T0403` | Manual withdrawal | `DR` | Withdrawals initiated by the user manually. Not related to automated, scheduled withdrawals. | | `T0500` | General PayPal debit card transaction | `CR`/`DR` | Requires a PayPal debit card that is associated with the PayPal account | | `T0501` | Virtual PayPal debit card transaction | `CR`/`DR` | | | `T0502` | PayPal debit card withdrawal to ATM | `CR`/`DR` | | | `T0503` | Hidden virtual PayPal debit card transaction | `CR`/`DR` | | | `T0504` | PayPal debit card cash advance | `CR`/`DR` | Initiated by PayPal | | `T0505` | PayPal debit authorization | `CR`/`DR` | | | `T0600` | General credit card withdrawal | `CR`/`DR` | Reversal of purchase with a credit card. This code is seen only in the PayPal account of the credit card owner. | | `T0700` | General credit card deposit | `CR`/`DR` | Purchase with a credit card | | `T0701` | Credit card deposit for negative PayPal account balance | `CR`/`DR` | | | `T0800` | General bonus | `CR`/`DR` | | | `T0801` | Debit card cash back bonus | `CR`/`DR` | Requires a PayPal debit card that is associated with the PayPal account. Cash back program enrollees accrue monthly cash back based on Merchant Debit Card signature transactions with program merchants. | | `T0802` | Merchant referral account bonus | `CR`/`DR` | Must have created a Merchant Referral Bonus link | | `T0803` | Balance Manager account bonus | `CR`/`DR` | | | `T0804` | PayPal buyer warranty bonus | `CR`/`DR` | | | `T0805` | PayPal protection bonus | `CR`/`DR` | Payout for PayPal Buyer Protection, payout for Full Protection with PayPal Buyer Credit | | `T0806` | Bonus for first ACH use | `CR`/`DR` | | | `T0807` | CC security charge refund | `CR`/`DR` | | | `T0808` | Credit card cash back bonus | `CR`/`DR` | Cash back program enrollees accrue monthly cash back based on Merchant Debit Card signature transactions with program merchants. | | `T0900` | General incentive/certificate redemption | `CR`/`DR` | | | `T0901` | Gift certificate redemption | `CR`/`DR` | | | `T0902` | Points incentive redemption | `CR`/`DR` | | | `T0903` | Coupon redemption | `CR`/`DR` | | | `T0904` | Reward voucher redemption | `CR`/`DR` | | | `T0905` | MSB redemption | `CR`/`DR` | | | `T1000` | BillPay transaction | `CR`/`DR` | | | `T1100` | General reversal | `CR`/`DR` | | | `T1101` | Reversal of ACH withdrawal transaction | `CR`/`DR` | Reversal of a withdrawal from a PayPal balance to a bank account | | `T1102` | Reversal of debit card transaction | `CR`/`DR` | Reversal of a debit card payment. Requires a PayPal debit card. | | `T1103` | Reversal of points usage | `CR`/`DR` | | | `T1104` | Reversal of ACH deposit | `CR`/`DR` | | | `T1105` | Reversal of general account hold | `CR`/`DR` | | | `T1107` | Payment refund | `CR`/`DR` | | | `T1108` | Fee reversal | `CR`/`DR` | | | `T1109` | Fee refund | `CR`/`DR` | Fees that are refunded when a refund is issued | | `T1112` | Cancelled transfer | `CR`/`DR` | | | `T1113` | Non-reference credit payment | `CR`/`DR` | | | `T1114` | Mass payment reversal | `CR`/`DR` | | | `T1115` | Mass payment refund | `CR`/`DR` | | | `T1116` | Instant Payment Review (IPR) reversal | `CR`/`DR` | | | `T1117` | Rebate/cashback reversal | `CR`/`DR` | | | `T1118` | Generic instrument/open wallet reversals (seller side) | `CR`/`DR` | | | `T1119` | Generic instrument/open wallet reversals (buyer side) | `CR`/`DR` | | | `T1120` | Payment refund referenced to an authorization transaction | `CR`/`DR` | A refund transaction referenced to the original authorization transaction | | `T1200` | General account adjustment | `CR`/`DR` | | | `T1203` | Charge-off adjustment | `CR`/`DR` | | | `T1204` | Incentive adjustment | `CR`/`DR` | | | `T1400` | General dividend | `CR`/`DR` | | | `T1600` | PayPal Buyer Credit payment funding | `CR`/`DR` | Must have signed up for Buyer Credit | | `T1601` | BML credit — transfer from BML | `CR`/`DR` | | | `T1602` | Buyer Credit payment | `CR`/`DR` | | | `T1603` | Buyer Credit payment withdrawal — transfer to BML | `CR`/`DR` | | | `T1700` | General withdrawal to non-bank institution | `CR`/`DR` | | | `T1701` | WorldLink withdrawal | `CR`/`DR` | | | `T1800` | General Buyer Credit payment | `CR`/`DR` | Must have signed up for Buyer Credit | | `T1801` | BML withdrawal — transfer to BML | `CR`/`DR` | | | `T1900` | General account correction | `CR`/`DR` | | | `T2000` | General intraaccount transfer | `CR`/`DR` | | | `T2001` | Consolidation transfer | `CR`/`DR` | | | `T2002` | Withdraw funds to partner account | `DR` | | | `T2003` | Transfer to external GL entity | `CR`/`DR` | | | `T2004` | Receivables financing | `CR`/`DR` | Applicable only in Brazil | | `T3000` | General GI/open wallet transaction | `CR`/`DR` | | ## Fees [#fees] These T-codes represent fee events that PayPal charged or refunded for account activity and payment processing. | T-code | Description | CR/DR | Additional information | | ------- | ---------------------------------------- | --------- | --------------------------------------------------------------------------------------------------------------------------------- | | `T0100` | General non-payment-related fee | `CR`/`DR` | | | `T0101` | Website Payments Pro account monthly fee | `CR`/`DR` | | | `T0102` | Fee for foreign ACH withdrawal | `CR`/`DR` | | | `T0103` | Fee for WorldLink check withdrawal | `CR`/`DR` | | | `T0104` | Fee for mass pay request | `CR`/`DR` | | | `T0105` | Check withdrawal | `CR`/`DR` | | | `T0106` | Chargeback fee | `CR`/`DR` | Fees that were charged to a merchant for a credit card chargeback that was received | | `T0107` | Payment fee | `CR`/`DR` | Fees that were charged for payments that were received, plus fees that were charged for sending mass payments | | `T0108` | ATM withdrawal | `CR`/`DR` | | | `T0109` | Auto-sweep from account | `CR`/`DR` | | | `T0110` | International CC withdrawal | `CR`/`DR` | | | `T0111` | Warranty fee for warranty purchase | `CR`/`DR` | | | `T0112` | Gift certificate expiration fee | `CR`/`DR` | | | `T0113` | Partner fee | `CR`/`DR` | | | `T0114` | Dispute fee | `CR`/`DR` | | | `T0115` | Custody fee | `CR`/`DR` | Service fee that was charged as a custody fee if a user holds a balance that exceeds the allowed threshold for a specified period | | `T0116` | Bank return fee | `CR`/`DR` | | | `T0117` | Campaign fee | `CR`/`DR` | | | `T0118` | Gross billed fees | `CR`/`DR` | Total amount charged to the user under gross billing | ## Other [#other] This category captures miscellaneous events that do not fit into the more specific transaction groups. | T-code | Description | `CR`/`DR` | Additional information | | ------- | ----------- | --------- | ---------------------- | | `T9900` | Other | `CR`/`DR` | | ## Other (non-balance impacting) [#other-non-balance-impacting] These T-codes are informational rows that appear in reports but do not affect account balances. | T-code | Description | `CR`/`DR` | Additional information | | ------- | ---------------------------- | --------- | ---------------------- | | `T9800` | Display-only transaction row | `CR`/`DR` | | ## Payables and receivables [#payables-and-receivables] These T-codes track payable and receivable movements between merchants and PayPal. | T-code | Description | `CR`/`DR` | Additional information | | ------- | ------------------------ | --------- | ----------------------------------------------------- | | `T9700` | Payables and receivables | `CR`/`DR` | | | `T9701` | Funds payable | `CR`/`DR` | Funds that PayPal provided that need to be paid back. | | `T9702` | Funds receivable | `CR`/`DR` | Funds that PayPal provided that are being paid back. | ## Payments received and sent [#payments-received-and-sent] These T-codes represent payment transactions across PayPal channels, including standard checkout, subscriptions, and partner flows. | T-code | Description | `CR`/`DR` | Additional information | | ------- | ---------------------------------------------------- | --------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | | `T0000` | General payment | `CR`/`DR` | | | `T0001` | Mass payment | `CR`/`DR` | | | `T0002` | Subscription payment | `CR`/`DR` | | | `T0003` | Preapproved payment from a user for a recurring bill | `CR`/`DR` | | | `T0004` | eBay auction payment | `CR`/`DR` | | | `T0005` | Credit card payment | `CR`/`DR` | | | `T0006` | Express Checkout payment | `CR`/`DR` | | | `T0007` | Standard web checkout payment | `CR`/`DR` | | | `T0008` | Postage payment | `CR`/`DR` | Payment from a user to a postage carrier for shipping | | `T0009` | Gift certificate payment (purchase) | `CR`/`DR` | | | `T0010` | Third-party auction payment | `CR`/`DR` | | | `T0011` | Mobile payment | `CR`/`DR` | Payment initiated through a mobile device using PayPal's mobile payment flow | | `T0012` | Virtual Terminal payment | `CR`/`DR` | | | `T0013` | Donation payment | `CR`/`DR` | | | `T0014` | Rebate payment or cash back with a payment | `CR`/`DR` | | | `T0015` | Third-party payout | `CR`/`DR` | | | `T0016` | Third-party recoupment | `CR`/`DR` | | | `T0017` | Chained payment or refund | `CR`/`DR` | Store-to-store transfer | | `T0018` | PoS payment | `CR`/`DR` | | | `T0019` | Generic instrument funded payment | `CR`/`DR` | | | `T0020` | Tax collected by partner | `CR`/`DR` | `CR`: Refund of tax amount that partners or marketplaces collected for a refund, reversal, or chargeback of a sale transaction
`DR`: Tax that partners or marketplaces collected on sale transactions | | `T0021` | Cryptocurrency | `CR`/`DR` | | | `T0022` | PayPal Seller Profiles | `CR`/`DR` | | | `T0023` | Business payment | `CR`/`DR` | Payment between two business accounts | ## Releases [#releases] These T-codes describe hold and release events that affect when funds become available for withdrawal. | T-code | Description | `CR`/`DR` | Additional information | | ------- | -------------------------------------------------------------------------------------- | --------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `T1500` | General account hold | `CR`/`DR` | | | `T1501` | Account hold for open authorization | `CR`/`DR` | | | `T1502` | Account hold for ACH deposit | `CR`/`DR` | | | `T1503` | Hold on available balance | `CR`/`DR` | | | `T2101` | General hold | `CR`/`DR` | | | `T2102` | General hold release | `CR`/`DR` | | | `T2105` | Payment review hold | `CR`/`DR` | A payment review hold protects against unauthorized fraud loss and for seller protection. PayPal reviews the transaction for up to 24 hours. | | `T2106` | Payment review release | `CR`/`DR` | A payment review hold has been released and will be available for withdrawal. | | `T2107` | Payment hold | `CR`/`DR` | Funds that are set aside or held for a later date, such as a security deposit. This amount is part of the total balance and is not available for withdrawal. | | `T2108` | Payment release | `CR`/`DR` | A payment hold has been released and will be available for withdrawal. | | `T2109` | Gift certificate purchase | `CR`/`DR` | When a buyer purchases a gift certificate, that amount is placed on hold. | | `T2110` | Gift certificate redemption | `CR`/`DR` | A gift certificate has been redeemed and will be available for withdrawal. | | `T2111` | External hold | `CR`/`DR` | | | `T2112` | External release | `CR`/`DR` | | | `T2113` | Blocked payments | `CR`/`DR` | | | `T2115` | Release on tax hold | `CR` | A released tax hold is available for withdrawal. | | `T2120` | Amount put on hold: merchant "know your customer" (KYC) is incomplete | `CR`/`DR` | Applicable for a merchant who cannot log in ("non-loginable merchant", NLM) accounts that are enabled for progressive onboarding. Funds are held until the merchant completes KYC. | | `T2121` | Amount released: merchant "know your customer" (KYC) is complete | `CR`/`DR` | Applicable for NLM accounts that are enabled for progressive onboarding. Funds that are on hold will be released when the merchant completes KYC. | | `T2122` | Partner and PayPal fees are on hold: merchant "know your customer" (KYC) is incomplete | `CR`/`DR` | This hold applies for NLM accounts that are enabled for progressive onboarding. Fees are held until the merchant completes KYC. | | `T2123` | Partner and PayPal fees were released: merchant "know your customer" (KYC) is complete | `CR`/`DR` | This hold applies for NLM accounts that are enabled for progressive onboarding. Fees are held until the merchant completes KYC. | ## Reserves [#reserves] These T-codes identify reserve hold and release events for risk and processing controls. | T-code | Description | `CR`/`DR` | Additional information | | ------- | --------------- | --------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | | `T2103` | Reserve hold | `CR`/`DR` | PayPal holds a percentage of funds for a set number of days as a condition for processing. This amount is part of your total balance and will not be available for withdrawal. | | `T2104` | Reserve release | `CR`/`DR` | A reserve has been released and will be available for withdrawal. | ## Transfers [#transfers] These T-codes represent currency conversion and transfer events between balances. | T-code | Description | `CR`/`DR` | Additional information | | ------- | ------------------------------------ | --------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | `T0200` | General currency conversion | `CR`/`DR` | `CR`: Transfer of funds from 1 currency balance to a different currency balance
`DR`: Withdrawal of funds from 1 currency balance that is covered by funds from a different currency balance | | `T0201` | User-initiated currency conversion | `CR`/`DR` | | | `T0202` | Conversion to cover negative balance | `CR`/`DR` | PayPal-system generated | ## Withheld [#withheld] These T-codes indicate tax-related holds and withholding transactions. | T-code | Description | `CR`/`DR` | Additional information | | ------- | ---------------------- | --------- | ---------------------------------------------------------------------------------------------------------- | | `T2114` | Tax hold | `DR` | When a merchant account does not have a TIN, and TPV exceeds $600, PayPal places the gross amount on hold. | | `T2301` | Tax withholding to IRS | `DR` | | ## Related content [#related-content] * For more information about T-codes and revenue share reporting, see [Revenue Share report](/reports/overview) * For information about currencies that PayPal supports, see [PayPal-supported currencies](/reports/reference/supported-currencies/)