IRS code 977: Amended return filed
- Effect:
- Holds refunds
Your amended return posted. Any amount here is a payment sent with it, not a change in tax.
What code 977 means
Code 977 identifies an amended return, such as a Form 1040-X. The IRS also generates it when an amended return or claim is forwarded to another IRS area for review (code 971 with action code 010 or 013).
Any amount on the 977 line is a payment you sent with the amended return. It doesn't change your tax. If the amendment changes your tax, that posts later as code 290 or 291, or as 300 or 301 when it goes through an examination.
A 977 also sets the -A freeze, which holds refunds for that year until the freeze is released.
Codes often seen with 977
- 291 Prior tax reduced or removed The IRS reduced or removed tax it had assessed earlier.
- 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.
- 976 Duplicate return posted The IRS received another return for a year that already has one, and refunds are held while it's reviewed.
Questions about code 977
Why doesn't the 977 amount match my amended refund?
Because the 977 amount is only a payment sent with the amended return, if there was one. The result of the amendment posts separately: 291 or 301 if your tax goes down, 290 or 300 if it goes up.
Source
IRS title: Posted Amended Return (Document 6209, Section 8A, page 8A-37).
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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?