IRS Transcript Codes, Decoded
What each transaction code on your account transcript actually means — using the IRS's own definitions, with the folklore clearly labelled as folklore.
What do the codes on my IRS transcript mean?
Each line on an IRS account transcript carries a three-digit transaction code defined in IRS Document 6209. Code 150 posts your return, 806 credits your withholding, 766 and 768 post refundable credits, 570 freezes the account, 971 records a miscellaneous action (its action code says what; a notice issued is one common use), and 846 issues the refund. The codes describe account actions, not the reasons behind them.
- Code 150 records that the IRS posted your original return and shows total tax, not your refund
- Code 806 credits W-2 and 1099 withholding and is dated the statutory return due date
- Code 570 is a generic freeze; IRS Document 6209 states no single cause for it
- Code 846 means the refund was issued on the date shown, which is not a bank posting date
- The eight-digit cycle code reads YYYYWWDD: processing year, week, and posting day; the daily-versus-weekly reading of that day digit is a taxpayer interpretation, not IRS guidance
Search the code list
Showing 20 of 20 codes.
Tax return filed
The IRS has posted your original return to the Master File and established the tax module for that year. The amount shown is your total tax liability from the return — not your refund and not a balance due.
Widely reported, but not an IRS statement
A 150 with an amount of $0.00 is common and simply means the computed liability was zero; it is not an error signal.
Topic 152 — refund information
Not a transaction code. Tax Topic 152 is the generic "your return is being processed" reference shown on Where's My Refund. The IRS states it is informational and does not indicate a problem.
Additional tax assessed
An additional assessment posted to the module. The amount may be $0.00, which records that an adjustment action was closed without changing the tax.
Widely reported, but not an IRS statement
A $0.00 code 290 frequently appears when a review closes with no change; the IRS does not publish that association.
Abatement of prior tax assessment
Reduces a previously assessed tax. Posts as a credit to the module.
Examination of tax return
The return has been referred to the Examination or Appeals division. It records that the case was assigned for examination consideration.
Widely reported, but not an IRS statement
Not every 420 becomes a full audit — many close without contact. The IRS does not publish closure rates by code.
Examination request indicator
The return has been selected and referred to Examination for screening. It is a request indicator, not an assessment.
Additional account action pending
A freeze that holds the module from refunding or offsetting while an additional action is pending. It is a generic hold code: Document 6209 does not tie it to any single cause.
Widely reported, but not an IRS statement
Commonly reported causes include income or withholding mismatches, identity verification, and credit review. The IRS does not state a cause on the transcript — a 971 notice, if issued, is what tells you why.
Resolved additional account action
Releases the 570 freeze. The module can resume normal processing, including refund issuance.
Reversal of TC 570
Reverses a 570 that was posted in error, as distinct from 571, which resolves the underlying action.
Credit to your account
A refundable credit posted to the module — for example the additional child tax credit, the premium tax credit, or a generated credit allowance. Shown as a negative amount because it reduces what you owe.
Earned income credit
The earned income tax credit allowed on the module, posted as a credit.
Widely reported, but not an IRS statement
Returns claiming the EITC or ACTC cannot be refunded before mid-February under the PATH Act, which is a statutory rule rather than anything the code itself signals.
W-2 or 1099 withholding
The total federal income tax withheld reported on your return, credited to the module. Dated the return due date rather than the date it posted.
Widely reported, but not an IRS statement
The April date on this line confuses many taxpayers; it is the statutory credit date, not the date the IRS worked your return.
Refund freeze
Freezes the entire refund. Document 6209 lists several originating functions, including Frivolous Return Program, Examination, and Return Integrity.
Widely reported, but not an IRS statement
An 810 generally requires action from the originating function to release, and typically resolves with an 811. The IRS publishes no timeline.
Refund freeze released
Reverses the 810 refund freeze so the module can refund.
Credit transferred out to another tax period
Part or all of your overpayment was applied to a different tax year or tax type where you owe the IRS. The transcript names the period it went to.
Refund cancelled
Cancelled refund check deposited — a refund the IRS issued was cancelled or returned and the amount credited back to this tax period.
Widely reported, but not an IRS statement
Common reasons include a direct deposit the bank rejected; an undelivered paper check shows as TC 740 instead.
Refund issued
The refund has been authorized and scheduled. The date on the 846 line is the date the IRS issued the refund, and the amount is the refund amount.
Widely reported, but not an IRS statement
Direct deposits generally land on or a few days around the 846 date, and paper checks take longer to arrive. Neither timing is guaranteed by the IRS.
Refund applied to non-IRS debt
The Treasury Offset Program applied part or all of your refund to a non-tax federal or state debt — such as defaulted student loans, child support, or state income tax. The Bureau of the Fiscal Service (BFS), part of Treasury, mails the offset notice showing the original refund amount, the offset amount, and the agency that received the money (Tax Topic 203).
Miscellaneous transaction
Document 6209 defines TC 971 as a Miscellaneous Transaction — a catch-all whose actual meaning comes from an accompanying Action Code. "Notice issued" is one common action-code meaning, not the definition; the transcript never prints the notice text.
Widely reported, but not an IRS statement
A 971 paired with a 570 often accompanies the letter that explains the hold. The pairing is an observed pattern, not an IRS rule.
Amended return filed
A subsequent or amended return posted to the module. It records receipt; any resulting change posts separately as a 290 or 291.
Cycle code decoder
The eight-digit cycle code near the top of your account transcript reads YYYYWWDD: processing year, processing week, and a day indicator.
The cycle code identifies when the account posts, not when a refund arrives. The IRS does not publish a refund date derived from the cycle code, and no reading of it should be treated as a payment guarantee.
How to read the transcript itself
Ask for the account transcript, not the return transcript. Only the account transcript shows transaction codes, dates, and amounts. The record of account transcript combines both.
Amounts shown with a minus sign are credits to your account — withholding (code 806) and refundable credits (766, 768). Positive amounts are debits to the tax module: assessments, and the refund itself, since code 846 moves money out of the module.
Dates in the Date column are often statutory posting dates rather than the day the IRS did the work. Code 806 is the clearest example: it carries the April return due date no matter when your return was processed.
A code with no matching explanation on the transcript does not mean something is wrong. The IRS communicates reasons by notice, so when a 971 appears with a notice action code, the letter it references is the authoritative explanation. Other 971 action codes record different account actions.
What this page will not tell you
No refund date predictions. Transcript-code folklore circulates widely, and much of it is extrapolated from small samples of forum posts rather than from anything the IRS publishes. Every definition above is sourced to IRS Document 6209 or to IRS.gov; where a common interpretation exists that the IRS has never stated, it is shown separately and labelled. For the status of your own refund, use the IRS's Where's My Refund tool.
Related
Frequently asked questions
What does code 570 mean on my transcript?
Code 570 is 'additional account action pending' — a freeze that holds the module from refunding while something else is worked. IRS Document 6209 defines it generically and does not tie it to any single cause, so the transcript alone does not tell you why it posted. A code 971 notice, if one was issued, is what explains it.
Does code 846 mean my refund is in my bank account?
Code 846 means the refund was authorized and issued on the date shown. It is not a guarantee of when your bank posts the deposit, and the IRS does not publish a settlement timeline.
What is a cycle code?
The eight-digit cycle code reads YYYYWWDD: processing year, processing week, and a day indicator. The IRS states only that the last two digits identify the posting day of the week — 01 is Friday through 05 is Thursday. Reading 05 as a "weekly" account and 01 through 04 as "daily" accounts is a widely repeated taxpayer interpretation, not something the IRS publishes.
Why does code 806 show an April date?
Code 806 credits your W-2 and 1099 withholding to the account using the statutory return due date, not the date the IRS processed your return. The April date is expected and is not a sign of a delay.
Is a $0.00 code 290 bad?
It records that an adjustment action closed. The IRS does not publish a mapping between a $0.00 assessment and any particular outcome, though it commonly appears when a review closes without changing the tax.
How do I get my transcript?
Through the IRS online account or by requesting one by mail. The account transcript is the type that shows transaction codes; the return transcript shows the figures as filed.
Sources & References
Primary references used for this content
Section 8A — Master File Codes
The IRS reference guide that defines every transaction code
View on irs.gov
Transcript Types and Ways to Order Them
Which transcript shows transaction codes and how to request it
View on irs.gov
Where's My Refund
The official refund status tool, including Tax Topic 152
View on irs.gov
✓3 primary sources; links re-checked on a weekly rotation by the source watcher
Important Tax Disclaimer
This calculator provides estimates for educational purposes only and does not constitute tax, legal, or financial advice. Tax laws are complex and change frequently. Always consult a qualified CPA, Enrolled Agent, or tax professional before making tax-related decisions. Results may vary based on your specific circumstances.