IRS code 290: Additional tax assessed
- Effect:
- Adds tax, or a $0.00 adjustment
- Posts as a:
- Debit
The IRS adjusted the year after the return posted. A $0.00 amount means no tax change.
What code 290 means
Code 290 records an adjustment that adds tax to a year whose return (150) has already posted. Interest on the added tax may follow, as code 196.
A 290 for $0.00 means an adjustment posted without adding tax. The IRS uses it to release holds: Document 6209 lists the freezes a 290 releases, including the 570 hold and the duplicate-return hold.
If the amount is more than zero, look for a notice explaining the change and any balance due.
Codes often seen with 290
- 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.
- 570 Additional account action pending (refund hold) The IRS put a hold on the account, so any refund waits until the hold is released.
- 196 Interest charged Interest the IRS charged on tax that wasn't paid on time.
- 971 Notice issued or other action The IRS recorded an action on your account. The line's description says which, for example Notice issued.
Questions about code 290
What does code 290 for $0.00 mean?
An adjustment posted without changing your tax. It's often how the IRS releases a hold, such as a 570, so the account can move forward. If the year is overpaid, a refund (846) can follow.
Is code 290 the same as an audit?
No. 290 is a general adjustment code. Changes from an examination or an appeal post as 300 or 301.
Source
IRS title: Additional Tax Assessment (Document 6209, Section 8A, page 8A-11).
Decode your whole transcript
Paste your transcript lines and see every code explained. Runs in your browser.
Decode a cycle code
Turn an 8-digit cycle like 20261505 into the posting week and day.
More tax adjustments 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?