IRS Code 846: 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.
What code 846 actually means
Document 6209 defines transaction code 846 as the refund of overpayment: the account is debited for the overpaid tax, plus any interest, that is being refunded to you. In plain terms, it records that your refund was issued because your credits and withholding exceeded the tax due.
The date on the 846 line is the IRS refund date. Banks credit direct deposits on their own schedules, and a paper check takes mailing time. IRS procedures point people to Where's My Refund as the best source for current refund information.
The 846 amount can differ from what you expected. The refund may include interest, the IRS may have corrected a math error, or part of it may have been offset. A Treasury offset (898) posts with the same date as the refund it reduces, and the IRS or the Bureau of the Fiscal Service mails a notice explaining any reduction.
What to do next
- 1Check Where's My Refund and your bank account around the 846 date. Where's My Refund updates once a day, usually overnight.
- 2Compare the 846 amount with your expected refund. If it is lower, look for an 898 or 826 line and the matching notice.
- 3If a paper check hasn't arrived about four weeks after the issue date (nine weeks for a foreign address), IRS procedures allow you to start a refund trace.
- 4If the amount was reduced and you don't understand why, a tax professional can review the transcript with you; we offer a free consultation.
Codes it often appears with
Part of the refund was sent to a non-IRS debt through the Treasury Offset Program.
Part of the overpayment was applied to IRS tax owed for another period.
Hold released before the refund was issued.
A $0.00 290 often releases a hold just before the refund.
Letters that often go with it
Common questions
What does code 846 mean on my IRS transcript?+
It means "refund issued": the IRS has scheduled or sent your refund. The date on the line is the refund date.
Does the 846 date mean the money is in my bank?+
It's the IRS refund date, but banks credit deposits on their own schedules and checks take time to mail. Where's My Refund is the best place to confirm status.
Why is my 846 amount different from what I expected?+
The refund may include interest, the IRS may have corrected your return, or part of it may have been offset for a debt (look for 898 or 826). You should receive a notice explaining any reduction.
What if the 846 posted but I never received my refund?+
For a paper check, IRS procedures allow a refund trace once about four weeks have passed since the issue date (nine weeks for foreign addresses).
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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