IRS code 922: Underreporter review (income mismatch)
- Effect:
- Review status
The IRS's Underreporter program has a case open or updated on this year.
What code 922 means
Code 922 is a status code from the IRS's Underreporter program, which compares the income and payments on your return with what employers, banks and others reported on forms such as W-2s and 1099s.
Each later 922 updates the case's date and status. The status itself is a process code that the transcript doesn't explain.
If the program proposes a change, the IRS sends a CP2000 notice. It isn't a bill: it explains the proposed change, and you can agree or disagree.
What to do
- If you get a CP2000, respond by the date on the notice, using its response form to say whether you agree or disagree.
Codes often seen with 922
- 290 Additional tax assessed The IRS adjusted the year after the return posted. A $0.00 amount means no tax change.
- 424 Examination request Your return was referred to the IRS's examination or appeals function.
- 971 Notice issued or other action The IRS recorded an action on your account. The line's description says which, for example Notice issued.
Source
IRS title: IRP Underreporter (Document 6209, Section 8A, page 8A-36).
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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?