IRS transcript codes, in plain words.
What each code on your account transcript means for your refund, from the IRS's own processing manual.
Holds and freezes
- Code 570: Additional Liability Pending and/or Credit HoldA hold that stops the refund while something is checked.
- Code 571: Reversal of TC 570The hold was released.
- Code 572: Correction of 570 Processed in ErrorA hold put on by mistake was removed.
- Code 810: Refund FreezeThe refund is frozen (prefiling notice, EIC review, frivolous-return program or similar).
- Code 811: Reverse Refund FreezeThe refund freeze was removed.
- Code 420: Examination IndicatorThe return was referred to examination (audit).
- Code 421: Reverse Examination IndicatorThe exam indicator was reversed or the exam closed.
Credits and payments
- Code 806: Credit for Withheld Taxes & Excess FICATax withheld from your W-2s and 1099s.
- Code 766: Generated Refundable Credit AllowanceA refundable credit on the account (for example the Additional Child Tax Credit).
- Code 768: Earned Income CreditThe Earned Income Tax Credit was allowed.
- Code 776: Generated Interest Due on OverpaymentThe IRS owes you interest because the refund came late.
- Code 610: Remittance with ReturnA payment sent with the return.
- Code 670: Subsequent PaymentA payment made after the return.
- Code 836: Overpayment Credit Elect Transferred to Next Periods TaxYou chose to apply the refund to next year's tax.
Changes to the account
- Code 290: Additional Tax AssessmentThe IRS adjusted the account (often a .00 amount that just releases a hold).
- Code 291: Abatement Prior Tax AssessmentTax was reduced from an earlier assessment.
- Code 971: Miscellaneous TransactionA notice or action. The meaning depends on the action code, which the transcript prints as text.
Refund issued or reduced
- Code 846: Refund of OverpaymentYour refund was issued.
- Code 840: Manual RefundA refund issued by hand rather than by the system.
- Code 841: Cancelled Refund Check DepositedA refund was returned or cancelled.
- Code 826: Overpayment TransferredPart of your refund was moved to another tax year or account you owe.
- Code 896: Overpayment Credit OffsetPart of the refund paid another debt.
- Code 898: BFS TOP OffsetPart of the refund paid a non-IRS debt through the Treasury Offset Program.
Every individual-account code.
All 280 transaction codes Document 6209 marks for individual (IMF) accounts.
Show all 280 codes
- 005 Resequenced Account for Merge
- 006 Account Resequenced to Master File Location
- 007 Carrier Transaction
- 008 IMF/BMF Complete Merge IDRS transaction. See Section 14.7. Appears at the new TIN. BMF:
- 011 Change EIN or SSN.
- 012 Reopen Entity Account IMF:
- 013 Name Change BMF:
- 014 Address Change BMF:
- 015 Location and/or Zip
- 016 Miscellaneous Change Entity Codes BMF:
- 017 Spouse SSN
- 018 Release Undelivered Refund Check Freeze
- 019 Zip Code/Area Office Change
- 020 Closes Account Deac - tivates Account
- 026 Delete Changed TIN or Old Plan Data
- 030 Update Location Codes Out-of- Campus
- 040 Directs Change to Valid SSN
- 041 Directs Change to Invalid SSN
- 080 Validates Spouse’s SSN
- 120 Account Disclosure
- 129 HHS Request
- 130 Entire Account Frozen from Refunding
- 131 Reversal of TC 130 Refund Freeze
- 132 Reversed TC 130
- 140 IRP Delinquency Inquiry
- 141 Delinquency Inquiry
- 142 Delinquency Investigation
- 148 Issuance of TDA/BAL DUE or TDI/DEL
- 149 Reversal of TC 148
- 150 Return Filed & Tax Liability Assessed
- 152 Entity Updated by TC 150
- 159 Settlement Data
- 161 Abatement of Failure to File
- 162 Failure to File Penalty Restriction Deletion
- 166 Failure to File Penalty
- 167 Abatement of Failure to File Penalty
- 170 Estimated Tax Penalty IMF:
- 171 Abatement of Estimated Tax Penalty
- 176 Estimated Tax Penalty
- 177 Abatement of Estimated Tax Penalty
- 190 Manually Assessed Interest Transferred In
- 191 Interest Abatement
- 196 Interest Assessed
- 197 Abatement of Interest Assessed
- 200 Taxpayer Identification Number Penalty Assessment IMF:
- 201 Taxpayer Identification Number Penalty Abatement
- 240 Assessment of Miscellaneous Civil Penalty
- 241 Abatement of Miscellaneous Civil Penalty
- 270 Manual Assessment Failure to Pay Tax Penalty
- 271 Manual Abatement of Failure to Pay Tax Penalty
- 272 Failure to Pay Penalty Restriction Deletion
- 276 Failure to Pay Tax Penalty
- 277 Abatement of Failure to Pay Tax Penalty
- 280 Bad Check Penalty
- 281 Abatement of Bad Check Penalty
- 286 Bad Check Penalty Systemically
- 290 Additional Tax Assessment
- 291 Abatement Prior Tax Assessment
- 294 Tentative Carryback Disallowance with Interest Computation Date
- 295 Tentative Carryback Allowance with Interest Computation Date
- 298 Additional Tax Assessment with Interest Computation Date
- 299 Abatement of Prior Tax Assessment Interest Computation Date
- 300 : Additional Tax Assessment by Examination or Appeals.
- 301 Abatement of Tax by Examination or Appeals
- 304 Tentative Carryback Disallowance by Exam with Interest Computation Date
- 305 Tentative Carryback Allowance by Exam with Interest Computation Date
- 308 Additional Tax Assessment by Examination or Appeals with Interest Computation Date
- 309 Abatement of Prior Tax Assessment by Examination Div. with Interest Computation Date
- 310 Penalty for Failure to Report Income from Tips
- 311 Tip Penalty Abatement
- 320 Fraud Penalty
- 321 Abatement of Fraud Penalty
- 336 Interest Assessment on Additional Tax or Defi - ciency
- 337 Abatement of Interest Assessed on Additional Tax or Deficiency
- 340 Restricted Interest Assessment IMF:
- 341 Restricted Interest Abatement
- 342 Interest Restriction Deletion
- 350 Negligence Penalty I/B:
- 351 Negligence Penalty Abatement
- 360 Fees and Collection Costs
- 361 Abatement of Fees and Collection Costs
- 370 Account Transfer-in I/B:
- 380 Overpayment Cleared Manually (Under $1)
- 386 Clearance of Overpayment
- 387 Reversal of Clearance of Overpayment
- 388 Statute Expiration
- 389 Reversal of Statute Expiration
- 400 Account Transfer-Out
- 402 Account Re - Transferred-In
- 420 Examination Indicator
- 421 Reverse Examination Indicator
- 424 Examination Request Indicator
- 425 Reversed TC 424
- 428 Examination or Appeals Case Transfer
- 429 Request AIMS Update from MF
- 430 Estimated Tax
- 432 Entity Updated by TC 430
- 446 Merged Transaction Indicator
- 450 Transferee Liability Assessment May be posted as part of 370 transaction only.
- 451 Reversal of TC 450 Abates previously posted TC 450 in whole or in part.
- 460 Extension of Time for Filing All:
- 462 Correction of a TC 460 Transaction Processed In
- 470 Taxpayer Claim Pending
- 471 Reversal of Taxpayer Claim Pending
- 472 Reversal of Taxpayer Claim Pending
- 474 Interrupts Normal Delinquency Processing
- 475 Permits TDI/DEL RET Issuance
- 480 Offer-in- Compromise Pending
- 481 Offer-in- Compromise Rejected, Returned (Processable)
- 482 Offer-in- Compromise Withdrawn, Terminated
- 483 Correction of Erroneous Posting of TC 480, Returned (Not Processable)
- 494 Notice of Deficiency
- 495 Closure of TC 494 or correction of TC 494 processed in error
- 500 Military
- 502 Correction of TC 500 Processed in Error
- 510 Releases Invalid SSN Freeze on Refunds
- 520 IRS Litigation Instituted
- 521 Reversal of 520
- 522 Correction of 520 Processed in Error
- 528 Terminate Stay of Collection Status Terminates the stay of collection status
- 530 Currently not Collectible Account
- 531 Reversal of a Currently not Collectible Account
- 532 Correction of 530 Processed In Error
- 534 Expired Balance Write- off, accrued or assessed
- 535 Reversal of Expired Balance Write- off
- 537 Reversal of Currently not Collectible Account Status
- 540 Deceased Taxpayer IMF:
- 542 Correction of 540 Processed in Error
- 550 Waiver Extension of Date Collection Statute Expires
- 560 Waiver Extension of Date Assessment Statute Expires
- 570 Additional Liability Pending and/or Credit Hold
- 571 Reversal of TC 570
- 572 Correction of 570 Processed in Error
- 576 Unallowable Tax Hold
- 577 Reversal of TC 576
- 582 Lien Indicator
- 583 Reverse Lien Indicator
- 590 Satisfying Trans.
- 591 Satisfying Trans.
- 592 Reverse 59X
- 593 Satisfying
- 594 Satisfying
- 595 Satisfying
- 596 Satisfying
- 597 Satisfying
- 598 Satisfying
- 599 Satisfying
- 600 Underpayment Cleared Manually (Under $5) Manual Clearance of underpayment for less than $5.00. Input
- 604 Assessed Debit Cleared Generated transaction Generated when a TC 971 AC 31/32 posts and
- 605 Generated Reversal of TC 604 Generated transaction Generated TC 605 for the full amount
- 606 Underpayment Cleared (Under $5)
- 607 Reversal of Underpayment Cleared
- 608 Statute Expiration Clearance to Zero Balance and Remove
- 609 Reversal of Statute Expiration
- 610 Remittance with Return
- 611 Dishonored Remittance with Return
- 612 Correction of 610 Processed in Error
- 630 Manual Application of Appropriation Money
- 632 Reverse of Manual Application of Appropriation Money
- 636 Separate Appropriations Refundable Credit
- 637 Reversal of Separate Appropriations Refundable Credit
- 640 Advance Payment of Determined Deficiency or Underreporter Proposal All:
- 641 Dishonored Advanced Payment
- 642 Correction of 640 Processed In Error All:
- 660 Estimated Tax Payment
- 661 Dishonored ES Payment or FTD I/B:
- 662 Correction of 660 Processed In Error I/B:
- 666 Estimated Tax Credit Transfer In
- 667 Estimated Tax Debit Transfer Out
- 670 Subsequent Payment
- 671 Dishonored Subsequent Payment
- 672 Correction of 670 Processed In Error All:
- 680 Designated Payment of Interest
- 681 Dishonored
- 682 Correction of 680 Processed In Error All:
- 690 Designated Payment of Penalty
- 691 Dishonored Designated Payment
- 692 Correction of 690 Processed In Error
- 694 Designated Payment of Fees and Collection Costs All:
- 695 Reverse Designated Payment of Fees and Collection Costs All:
- 700 Credit Applied
- 701 Reverse Generated Overpayment Credit Applied
- 702 Correction of Erroneously Applied Credit
- 706 Generated Overpayment Applied from Another Tax Module
- 710 Overpayment Credit Applied from Prior Tax Period
- 712 Correction of 710 or 716 Processed In Error
- 716 Generated Overpayment Credit Applied from Prior Tax Period
- 720 Refund Repayment
- 721 Dishonored Refund Repayment
- 722 Correction of 720 Processed In Error
- 730 Overpayment Interest Applied
- 731 Reverse Generated Overpayment Interest Applied
- 732 Correction of 730 Processed in Error
- 736 Generated Interest Overpayment Applied
- 740 Undelivered Refund Check Redeposited
- 742 Correction of 740 Processed In Error
- 756 Interest on Overpayment Transferred
- 760 Substantiated Credit Payment Allowance
- 762 Correction of TC 760 Processed In Error
- 764 Earned Income Credit
- 765 Earned Income Credit Reversal
- 766 Generated Refundable Credit Allowance
- 767 Generated Reversal of Refundable Credit Allowance
- 768 Earned Income Credit
- 770 Credit Interest Due Taxpayer
- 772 Correction of 770 Processed In Error or interest netting
- 776 Generated Interest Due on Overpayment
- 777 Reverse Generated Interest Due Taxpayer or interest netting
- 780 Master File Account Compromised
- 781 Defaulted Account Compromise
- 782 Correction of 780 Processed In Error
- 788 All Collateral Conditions of the Offer Completed
- 790 Manual Overpayment A/B/I:
- 792 Correction of 790 Processed In Error B/A/I:
- 796 Overpayment Credit from IMF All:
- 800 Credit for Withheld Taxes
- 802 Correction of an 800 Processed In Error
- 806 Credit for Withheld Taxes & Excess FICA
- 807 Reversed Credit for Withheld Taxes
- 810 Refund Freeze
- 811 Reverse Refund Freeze
- 820 Credit Transferred
- 821 Reverse Generated Overpayment Credit Transferred
- 822 Correction of an Over - payment Transferred In Error
- 824 Overpayment Credits Transferred to Another or to Non-MF Accounts
- 826 Overpayment Transferred
- 830 Overpayment Credit Elect (Transferred) to Next Periods Tax
- 832 Correction of Credit Elect Transfer
- 836 Overpayment Credit Elect Transferred to Next Periods Tax
- 840 Manual Refund
- 841 Cancelled Refund Check Deposited
- 843 Check Cancellation Reversal
- 844 Erroneous Refund
- 845 Reverse Erroneous Refund
- 846 Refund of Overpayment
- 848 Refund transferred out of account
- 849 Refund transferred into account
- 850 Overpayment Interest Transfer
- 851 Reverse Generated Overpayment Interest Transfer
- 852 Correction of 850 Processed In Error
- 856 Overpayment Interest Transfer by Computer
- 860 Reverses Erroneous Abatement
- 876 Interest on Overpayment Transferred to BMF
- 890 Manual Transfer of Overpayment Credits to BMF
- 892 Correction of TC 890 Processed In Error
- 896 Overpayment Credit Offset
- 897 DMF Offset Reversal
- 898 BFS TOP Offset
- 899 FMS TOP Offset reversal or Agency Refund/Revers al
- 901 Delete IDRS Indicator
- 902 Campus IDRS Indicator
- 903 Master File IDRS Entity Delete
- 904 Notify IDRS Entity or Module not Present
- 910 # #
- 911 # #
- 912 # #
- 914 # #
- 918 # #
- 919 # #
- 920 IDRS Notice Status
- 922 IRP Underreporter
- 924 IRP COMM, IRP Communicatio n 77,99 or
- 925 IRDM - BMF IRP Underreporter, CAWR, BMF Non-filer
- 930 Return Required Sus - pense I/B
- 932 Reverse Return Required Suspense
- 940 Strike Force Control
- 942 Reversal of Strike Force
- 960 Add/Update Centralized Authorization File Indicator Reporting Agents File
- 961 Reverse Centralized Authorization
- 970 F720 Additional Schedules; or
- 971 Miscellaneous Transaction
- 972 Reverses Amended/Dupl icate Return XREF TIN/Tax Period Data
- 977 Posted Amended Return
- 990 E/P Specific Transcript 99(PMF), 56(IMF), 92(IRP), or
- 991 Open Module Transcript
- 992 E/P Complete or Tax Class transcript
- 993 Entity Transcript 99(PMF), 56(IMF) or
- 994 -
- 995 -
- 996 Follow-up on Uncollectible
Questions people ask
Which code means my refund was approved?
Code 846, "Refund of overpayment". The date next to it is the day the IRS sent the refund.
What does code 570 mean on my transcript?
A hold: additional account action is pending, and the refund waits. A code 571 (or 572) later releases it.
Why does my transcript say 971 notice issued?
The IRS mailed you a notice or took an action. The transcript prints it as text; next to a 570 it is often a letter asking for information or identity verification.
Why are codes 806 and 766 dated April 15?
Withholding and refundable credits are posted as of the return due date. The date is not when anything happened.
Where do these definitions come from?
IRS Document 6209, the IRS's own processing codes manual (2023 edition, section 8A for transaction codes), and the IRS manual for freeze codes.
Sources
Checked against these sources on October 30, 2026.