Refund season guide

IRS transcript codes, explained in plain English

An IRS account transcript (the IRS calls it a "tax account transcript") is a free summary of your IRS account for one tax year. It shows basic data such as your filing status and taxable income, plus every action posted to the account after you filed: payments, credits, penalties, holds, notices, and refunds. Each action appears as a three-digit transaction code with a short description, a date, and an amount.

You can view, print, or download transcripts for free in your IRS Individual Online Account (sign in at IRS.gov, then Tax Records), which covers the current year and nine prior years. You can also order a transcript by mail through Get Transcript or by calling 800-908-9946; mailed transcripts arrive in 5 to 10 calendar days. Keep in mind that a transcript is not a refund tracker. The IRS says transcript information does not necessarily reflect the amount or timing of a refund, and that Where's My Refund is the best way to check refund status.

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Look up a code

150 Routine

Tax Return Filed (Return Filed & Tax Liability Assessed)

IRS code 150 means your original tax return has posted to your IRS account, and the amount next to it is the tax shown on that return (or as corrected by the IRS during processing). It confirms the return was processed; it is not a refund approval by itself.

290 Routine

Additional Tax Assessed

IRS code 290 means "additional tax assessed" from an adjustment to your account. If the amount is $0.00, no tax was added; the IRS used it to record a review or to release a hold, which often (but not always) clears the way for a refund.

420 / 421 May need a response

Examination Indicator (420) / Reverse Examination Indicator (421)

IRS code 420 means your return has been referred to the IRS Examination (audit) or Appeals function for possible review; code 421 means that examination indicator was reversed, often because the review was closed.

570 / 571 Hold / review

Additional Account Action Pending (570) / Hold Released (571)

IRS code 570 means "additional account action pending": the IRS has put a temporary hold on your account, usually freezing the refund while something is reviewed. Code 571 means that hold was released.

766 / 768 Routine

Refundable Credit Allowance (766) / Earned Income Credit (768)

IRS code 766 is a refundable credit added to your account, and code 768 is the Earned Income Tax Credit (EITC) you claimed. Both are credits that reduce what you owe or increase your refund; neither means the refund has been sent.

806 Routine

Credit for Withheld Taxes (W-2 or 1099 Withholding)

IRS code 806 is the credit for federal income tax withheld (from your W-2s and 1099s) and any excess Social Security tax you claimed on your return. It is a normal part of every processed return with withholding.

810 / 811 Hold / review

Refund Freeze (810) / Reverse Refund Freeze (811)

IRS code 810 is a refund freeze: the IRS has stopped the refund, credit offsets, and credit transfers for that tax year while a compliance or integrity review is done. Code 811 reverses it and allows the credit to be released if no other hold remains.

826 May need a response

Overpayment Transferred (to Another IRS Tax Period)

IRS code 826 means the IRS moved all or part of your overpayment (refund) to another tax period on your IRS account, usually to pay a federal tax balance you owe for a different year. It is an IRS offset, not a Treasury offset for non-tax debt.

846 Good news

Refund Issued

IRS code 846 means "refund issued": the IRS has scheduled or sent your refund, and the date next to it is the refund date for that line. If an 898 posted with the same date, part of the refund was redirected to a non-IRS debt.

898 May need a response

Refund Applied to Non-IRS Debt (Treasury Offset Program Offset)

IRS code 898 means all or part of your refund was taken through the Treasury Offset Program (run by the Bureau of the Fiscal Service) to pay a non-IRS debt, such as past-due child support, a federal agency debt, or state income tax. The IRS cannot reverse it; you deal with the agency that is owed.

971 Hold / review

Miscellaneous Transaction (often "Notice Issued")

IRS code 971 is a general-purpose code; on most transcripts it means the IRS took an action on your account that it describes on the same line, very often "Notice issued" (a letter was mailed to you). The description next to it is what tells you what happened.

977 Routine

Amended Return Posted

IRS code 977 means your amended return (Form 1040-X) has been recorded on your account. It does not mean the change was approved; any change to your tax or refund posts later as a separate adjustment code.

How to read your transcript

Transaction code: the three-digit number on each line (for example 150, 570, 846). The IRS uses these codes to identify each transaction and keep a history of actions on your account, and transcripts show a plain-language description next to each one. The meaning of some codes, like 971, depends on that description.
Date: the date the IRS recorded for that transaction. For 150 it is generally your filing date; for 846 it is the refund date. Several related lines can share a date, such as an 846 refund and an 898 offset.
Amount: credits to your account (withholding, payments, refundable credits, penalty removals) appear as negative numbers; charges such as tax assessed, penalties, interest, and refunds paid out appear as positive numbers. A $0.00 line still matters; for example, a $0 290 can release a hold.
Cycle code: an eight-digit number in the format YYYYCCDD. Per the IRS manual, YYYY is the year, CC is the posting cycle, and DD is the day of the week the account was processed: 01 Friday, 02 Monday, 03 Tuesday, 04 Wednesday, 05 Thursday. Accounts processed weekly post with the Thursday run. The cycle code tells you when your account was updated, not when a refund will arrive.

Common questions

Why does my transcript say "No record of return filed"?+

Usually it means your return has not posted to your account yet. For the current tax year the IRS says this means information has not populated to the transcript yet. The IRS suggests allowing 2 to 3 weeks after an e-filed refund or no-balance return is submitted, and 6 to 8 weeks after mailing a paper return, before requesting a transcript; balance-due returns can take longer. If those windows have passed and Where's My Refund also has no record, contact the IRS or a tax professional.

Why hasn't my transcript updated?+

Accounts post in processing cycles, and nothing new appears until something actually posts. A return that is still being processed, or that was selected for additional review, may not show changes for a while. If your transcript shows a hold such as 570 or 810, the account may not change until the review ends. Use Where's My Refund, which updates once every 24 hours, and watch your mail for IRS letters.

Is transcript info more accurate than Where's My Refund?+

They answer different questions. The transcript is a detailed history of what has posted to your account; the IRS says it does not necessarily reflect the amount or timing of a refund. For refund status, the IRS points people to Where's My Refund, which updates once a day. Many people use both: the transcript to see codes like 570 or 846, and Where's My Refund for the refund date.

What does a cycle code mean?+

It is an eight-digit number (YYYYCCDD) showing the year, the posting cycle, and the day of the week your account was processed. Per the IRS manual, the last two digits run 01 (Friday) through 05 (Thursday), and accounts processed weekly post with the Thursday run. It shows when your account was updated, not when you will get a refund.

Checked against IRS primary sources — see our editorial standards. Got a letter instead of (or along with) a code? Use the IRS Notice Decoder.

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