IRS Code 810 & 811: 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.
What code 810 / 811 actually means
Document 6209 defines 810 as a refund freeze that stops refunds, offsets, and credit elections for that tax year. IRS procedures say it is placed on an individual account by a Compliance function or by Return Integrity and Compliance Services (RICS). It is a hold, not an audit by itself.
IRS procedures list several reason codes, including pre-filing notification, abusive tax shelter reviews, credit reviews of the EITC, ACTC, or Premium Tax Credit (sometimes alongside an examination indicator), screening for frivolous-return criteria, reviews for fabricated identities or suspicious income documents, and a RICS preventative refund freeze. Your transcript may not show which applies.
Code 811 reverses an 810. According to Document 6209, an 811 releases the credit as long as no other freeze is in effect, so a refund (846) may follow.
What to do next
- 1Watch your mail. Letters tied to these reviews include CP05A, Letter 4464C, Letter 105C, Letter 3219C, and Letter 4800C. Respond by the deadline with the information requested.
- 2Review your return and every W-2 and 1099. IRS procedures encourage filing an amended return if you find an error.
- 3If you are told your return is under review and no letter has arrived, IRS phone procedures for several 810 reviews say to allow 180 days from the date of the 810 before a referral.
- 4Check later transcripts for 811 and 846. A tax professional can help you understand which review you are in and prepare a response; we offer a free consultation.
Codes it often appears with
Reverses the 810 refund freeze.
A separate hold often present during credit reviews.
Examination indicator; some 810 credit reviews involve Exam.
A letter or notice issued during the review.
Letters that often go with it
- Letter 4464C — Return Under Review Before Refund
- CP75 / Letter 566 — Correspondence Audit — Documents Requested
Common questions
What does code 810 mean on my IRS transcript?+
It means a refund freeze: the IRS has stopped your refund for that year while a compliance or integrity review is completed.
Is code 810 an audit?+
Not by itself. It is a hold placed by Compliance or the IRS's return integrity unit. Some reviews involve the Examination function, which would send you an audit letter.
What does code 811 mean?+
811 reverses the 810 freeze. If nothing else is holding the account, the refund can then be released.
How long does an 810 freeze last?+
There is no single answer. For several types of 810 reviews, IRS phone procedures say to allow 180 days from the date of the freeze, and 60 days after you respond to a letter.
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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