IRS code 976: Duplicate return posted
- Effect:
- Holds refunds
The IRS received another return for a year that already has one, and refunds are held while it's reviewed.
What code 976 means
Code 976 identifies a return that came in for a tax year where a return had already posted: a duplicate. It can also identify an amended return.
A 976 sets what the IRS calls an -A freeze, which holds refunds for that year until the IRS reviews the duplicate and releases the freeze.
When the review is done, an adjustment posts. Document 6209 lists the duplicate-return freeze among the holds that code 290 releases.
What to do
- If you filed a second return on purpose, for example to correct the first, no action is needed unless the IRS writes to you.
- If you didn't file a second return, someone may have filed one using your information. Follow the IRS's identity theft guidance.
Codes often seen with 976
- 977 Amended return filed Your amended return posted. Any amount here is a payment sent with it, not a change in tax.
- 290 Additional tax assessed The IRS adjusted the year after the return posted. A $0.00 amount means no tax change.
- 971 Notice issued or other action The IRS recorded an action on your account. The line's description says which, for example Notice issued.
- 150 Tax return filed Your original return posted, and the amount is the tax it showed, not your refund.
Source
IRS title: Posted Duplicate Return (Document 6209, Section 8A, page 8A-37).
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 returns and amendments 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?