IRS Code 977: 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.
What code 977 actually means
Document 6209 defines transaction code 977 as "Amended Return Posted." It identifies a Form 1040-X, or a return marked as amended, that has been entered on your account. It can also be generated when the IRS records certain amended-return or late-reply actions with a 971.
Any amount on the 977 line is a payment you sent with the amended return, not your new tax. Document 6209 says the 977 amount is a remittance amount and does not reflect a change in liability; the actual adjustment is entered later through other codes, such as 290/291 or 300.
So a 977 is a receipt, not a decision. The IRS says to generally allow 8 to 12 weeks for a Form 1040-X to be processed, and in some cases up to 16 weeks.
What to do next
- 1Check Where's My Amended Return (available about 3 weeks after you file) for status updates.
- 2Watch later transcripts for adjustment codes (such as 290 or 291) and, if you're owed money, an 846.
- 3Expect a notice explaining the result. If the IRS asks for more information, respond by the deadline.
- 4If it has been more than 16 weeks with no change, a tax professional can review the account and help decide on next steps; we offer a free consultation.
Codes it often appears with
Certain 971 actions record the amended return and can generate a 977.
Additional tax assessed from the amended return, if any.
Code 291
Tax decreased from the amended return, if any.
Refund issued if the amendment creates an overpayment.
Letters that often go with it
- CP21A / CP21B / CP21C / CP21E — Changes to Your Return (Adjustment Notices)
- CP22A — Changes to Your Return — Balance Due
Common questions
What does code 977 mean on my IRS transcript?+
It means your amended return was posted to your account. It is a record that the IRS has it, not a decision on it.
Does code 977 mean my amended return was approved?+
No. The actual changes post later as separate adjustment codes (such as 290 or 291), usually with a notice.
Why does my 977 show an amount?+
According to IRS Document 6209, the amount on a 977 is a payment you sent with the amended return. It is not your new tax.
How long after a 977 will my amended return be processed?+
The IRS says to generally allow 8 to 12 weeks, and up to 16 weeks in some cases. Use Where's My Amended Return to track it.
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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