IRS Code 290: 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.
What code 290 actually means
IRS Document 6209 defines transaction code 290 as an additional tax assessment resulting from an adjustment to a tax year that already has a processed return (a 150). When it carries a dollar amount, your tax went up by that amount, and interest may be charged on it.
A 290 for $0.00 is common and usually not bad news. According to Document 6209, a zero-amount 290 releases several account freezes, including the 570 refund hold. The Taxpayer Advocate Service explains that a zero 290 can signal to IRS systems that a verification occurred so an overpayment can be refunded without changing your tax. IRS procedures also list a $0 290 as one of the ways a refund is released after an income or identity review is completed.
A $0 290 is not a guarantee. Another hold can still be in place, and the IRS also uses zero-amount 290s for record-keeping, such as attaching documents to a return or recording that a penalty-relief request was considered and denied. Check what posts after it and read any notice you receive.
What to do next
- 1Check the amount. If it is more than $0.00, look for an IRS notice explaining the change and how much you owe or how your refund changed.
- 2If it is $0.00 and you had a 570 hold, watch for an 846 (refund issued) in a later update and check Where's My Refund, which updates once a day.
- 3If you disagree with an increase, follow the instructions in the notice before its deadline; the notice explains your options.
- 4If the 290 changed your balance and the notice is unclear, a tax professional can read the transcript and the notice together; we offer a free consultation.
Codes it often appears with
A $0 290 is one of the transactions that releases a 570 hold.
Another way a 570 hold is released.
Refund issued; often follows a $0 290 when no other hold remains.
Often paired with a notice explaining the adjustment.
Letters that often go with it
- CP21A / CP21B / CP21C / CP21E — Changes to Your Return (Adjustment Notices)
- CP22A — Changes to Your Return — Balance Due
- CP12 — Math Error — Refund Changed
- CP11 — Math Error — Balance Due
Common questions
What does code 290 with $0.00 mean on my transcript?+
It means no tax was added. The IRS uses a zero-amount 290 to record that something was reviewed and, under IRS rules, it releases several holds, including the 570 refund hold. If no other hold is on the account, a refund often follows.
Does a $0 290 mean my refund is coming?+
Often, but not always. Look for an 846 line on a later transcript update and check Where's My Refund. Another hold, such as an 810 or an open review, can still delay it.
Why does my 290 show an amount?+
A 290 with an amount means your tax was increased by that amount after an adjustment. The IRS should mail a notice explaining why; interest may also be charged.
Is code 290 an audit?+
Not by itself. A 290 is a general adjustment code. Examination (audit) changes are usually recorded with different codes, such as 420 for the exam indicator and 300 for an exam assessment.
Checked against IRS primary sources — see how we source these guides. Transcripts show what has posted, not every action in progress; notices mailed to you and your IRS online account are the controlling record.
Other transcript codes
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