IRS code 971: Notice issued or other action
- Effect:
- Records an action
The IRS recorded an action on your account. The line's description says which, for example Notice issued.
What code 971 means
Code 971 is the IRS's miscellaneous transaction. What it does depends on an action code that the transcript doesn't show. Instead, the transcript gives a description, such as Notice issued.
When it says Notice issued, the IRS sent you a notice or letter around that date. The notice number may appear on the next line, for example CP 0021.
Document 6209 lists the action codes. Examples: 010, an amended return or claim forwarded to Accounts Management; 011, a refund check reported not received; 043, a pending installment agreement; 069, a due process notice issued; 506, identity theft identified by the IRS.
Code 972 reverses a 971.
What to do
- If the line says Notice issued, find the notice in your mail or IRS online account. It explains what changed or what the IRS needs.
Codes often seen with 971
- 570 Additional account action pending (refund hold) The IRS put a hold on the account, so any refund waits until the hold is released.
- 290 Additional tax assessed The IRS adjusted the year after the return posted. A $0.00 amount means no tax change.
- 972 Earlier action reversed An earlier 971 action was reversed.
- 977 Amended return filed Your amended return posted. Any amount here is a payment sent with it, not a change in tax.
Questions about code 971
What does 971 Notice issued mean?
The IRS sent you a notice around that date. The notice, not the transcript, explains the reason, so look for it in your mail or your IRS online account.
Source
IRS title: Miscellaneous Transaction (Document 6209, Section 8A, page 8A-37).
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More notices and other actions 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?