IRS transcript codes
What each transaction code on your IRS account transcript means, in plain English. Every explanation is checked against the IRS's own code manual, Document 6209, and the Internal Revenue Manual.
39 codes in 10 groups.
Returns and amendments
Your original return, amended returns and duplicates.
- 150 Tax return filed Your original return posted, and the amount is the tax it showed, not your refund.
- 152 Account details updated by your return Your return updated the identifying information on your IRS record, such as your name or address.
- 976 Duplicate return posted The IRS received another return for a year that already has one, and refunds are held while it's reviewed.
- 977 Amended return filed Your amended return posted. Any amount here is a payment sent with it, not a change in tax.
Refunds
Refunds issued, returned or paid with interest.
- 846 Refund issued The IRS issued a refund for the amount shown.
- 840 Manual refund issued The IRS issued a refund manually instead of through automatic processing.
- 841 Refund canceled or returned A refund came back to the IRS or was canceled, and the amount was credited back to your account.
- 740 Undelivered refund check returned Your refund check couldn't be delivered, so the money went back on your account.
- 776 Interest paid to you The IRS credited interest it owes you on an overpayment.
Holds and freezes
Codes that stop a refund, and the codes that release them.
- 570 Additional account action pending (refund hold) The IRS put a hold on the account, so any refund waits until the hold is released.
- 571 Refund hold released The 570 hold was released.
- 810 Refund freeze The IRS froze the account from issuing refunds or applying credits.
- 811 Refund freeze removed The 810 refund freeze was reversed, in whole or in part.
Exams and reviews
Audit indicators and income-matching reviews.
- 420 Examination of tax return Your return was referred to the IRS's examination or appeals function.
- 421 Examination indicator closed The examination indicator (420 or 424) was reversed.
- 424 Examination request Your return was referred to the IRS's examination or appeals function.
- 922 Underreporter review (income mismatch) The IRS's Underreporter program has a case open or updated on this year.
Withholding and credits
Tax withheld from your pay and refundable credits.
- 806 W-2 or 1099 withholding Credit for the federal income tax withheld from your wages or other income.
- 807 Withholding credit reduced or removed The IRS reversed some or all of the withholding credit on the account.
- 766 Refundable credit allowed A refundable credit was added to your account.
- 767 Refundable credit reduced or removed The IRS reversed some or all of a refundable credit.
- 768 Earned income credit Your earned income credit (EITC) was posted to the account.
Transfers and offsets
Money moved between tax years or to other debts.
- 706 Credit transferred in from another year An overpayment from another of your tax years was applied to this one.
- 826 Credit transferred out to another year Part or all of your overpayment was moved to another tax year or account.
- 898 Refund applied to a non-IRS debt Part or all of your refund went to a debt you owe another agency.
- 899 Treasury offset reversed or refunded An earlier Treasury offset (898) was reversed or refunded, in whole or in part.
Payments
Payments you sent to the IRS.
Tax adjustments
Tax added or removed after the return posted.
- 290 Additional tax assessed The IRS adjusted the year after the return posted. A $0.00 amount means no tax change.
- 291 Prior tax reduced or removed The IRS reduced or removed tax it had assessed earlier.
- 300 Additional tax assessed by examination An examination or appeals decision added tax to this year.
- 301 Tax reduced by examination An examination or appeals decision reduced the tax on this year.
Penalties and interest
Charges for paying late or underpaying during the year.
- 170 Estimated tax penalty A penalty for not paying enough tax during the year through estimated payments.
- 176 Estimated tax penalty, computed by the IRS The IRS's system computed an estimated tax penalty for underpaying during the year.
- 196 Interest charged Interest the IRS charged on tax that wasn't paid on time.
- 276 Failure-to-pay penalty A penalty for tax not paid by the date it was due.
Notices and other actions
Notices issued, other recorded actions and representatives.
- 971 Notice issued or other action The IRS recorded an action on your account. The line's description says which, for example Notice issued.
- 972 Earlier action reversed An earlier 971 action was reversed.
- 960 Authorized representative added An authorized representative, such as someone with your power of attorney, was added or updated.
No code matches. We explain the codes individual taxpayers see most; every code is defined in IRS Document 6209, Section 8A.
How to read your account transcript
The account transcript lists each transaction on one line. Here's a made-up example in the IRS's layout: a return posts, a hold is placed and a notice goes out, then a $0.00 adjustment releases the hold and the refund is issued.
| CODE | EXPLANATION OF TRANSACTION | CYCLE | DATE | AMOUNT |
|---|---|---|---|---|
| 150 | Tax return filed | 20261005 | 03-12-2026 | $3,120.00 |
| 806 | W-2 or 1099 withholding | 04-15-2026 | -$4,250.00 | |
| 570 | Additional account action pending | 03-12-2026 | $0.00 | |
| 971 | Notice issued | 03-23-2026 | $0.00 | |
| 290 | Additional tax assessed | 20261805 | 05-07-2026 | $0.00 |
| 846 | Refund issued | 05-13-2026 | $1,130.00 |
- Code
- The three-digit transaction code. Select any code above for what it means.
- Explanation of transaction
- The IRS's short description of the code. For code 971 it tells you which action was recorded, such as Notice issued.
- Cycle
- When the transaction posted to your account, as an 8-digit code: year, posting week and day. Only some lines have one. The cycle code decoder turns it into dates.
- Date and amount
- A minus sign means a credit, money in your favor, such as withholding (806). Amounts without one are debits, such as the tax on your return (150) or a refund paid out (846).
Above the transactions, the transcript shows your account balance and any accrued interest and penalties figured as of a date. The balance plus accruals isn't a payoff amount. Recent changes don't appear until they're fully processed.
Common code combinations
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A hold was placed and later released. If the year is overpaid and nothing else holds it, a refund (846) can follow.
-
A hold, plus a notice. If the 971 line says Notice issued, the IRS sent you a notice; it tells you what it's about and whether you need to do anything.
-
For $0.00, an adjustment with no tax change. The IRS uses it to release holds such as a 570.
-
An overpayment moved from one tax year to another, for example to pay a past-due balance.
-
A refund was issued, then part or all of it went to a debt owed to another agency through the Treasury Offset Program.
-
An examination indicator was opened and later closed. A 300 or 301 posts if the exam changed the tax.
Questions about transcript codes
What are IRS transcript codes?
They're transaction codes: three-digit numbers the IRS uses to record each action on your account, such as a return posting (150), a refund (846) or a hold (570). Your account transcript shows each code with a short description, a date and an amount.
Where do I get my IRS account transcript?
In your IRS online account, or through Get Transcript on IRS.gov, which can also mail one to you.
What does a minus sign mean on my transcript?
A credit: money in your favor, such as withholding, a payment or a refundable credit. Amounts without a minus sign are debits, such as tax, penalties, interest or a refund paid out.
What is the as-of date on my transcript?
If you have a balance due, the transcript figures accrued interest and penalties up to that date. The balance plus accruals shown there isn't a payoff amount.
Why doesn't my transcript show a recent change?
Recent transactions, such as payments, adjustments and address changes, don't show on the account transcript until they're fully processed.
Is this site part of the IRS?
No. TTOC Finder is independent. We explain codes from the IRS's own published manuals, but we can't see or change your account.
Sources
- IRS Document 6209 (2023), Section 8A: Master File Codes
- IRS Document 6209 (2023), Section 8C: TC 971 Action Codes
- IRM 21.2.3, Transcripts
- IRM 21.5.6, Freeze Codes
- Taxpayer Advocate Service: Decoding IRS Transcripts, Part II
- IRM 3.13.5.10, Customer Account Data Engine (CADE) 2
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