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- Transcript codes are three-digit IRS transaction codes on your account transcript. Code 846 with a date means the IRS issued your refund, and code 570 means something is holding it.
- Where’s My Refund reference codes are four-digit codes from the IRS refund tracker. The IRS manual updated in September 2026 lists 38 of them, and several mean a letter is on the way.
- Paper refund checks are no longer the default. A return filed without bank information gets its refund frozen and a CP53E notice, with 30 days to add an account online.
Your IRS tax transcript and the Where’s My Refund tracker both use codes, and they don’t mean the same thing. Transcript codes are three-digit transaction codes, such as 150, 570 and 846. Reference codes are four-digit numbers that appear in the refund tracker, such as 1121 or 9001.
This page lists every transaction code the IRS publishes for account transcripts and every reference code in the current IRS manual. It also shows which code combinations mean a refund is on the way. If you’d rather skip the codes, our IRS tax refund calendar shows typical deposit timing by filing date.
We update this list before every filing season, and this version is built for returns filed in 2027. The questions readers ask most are collected in our list of Where’s My Refund questions and errors.
How Do You Look Up An IRS Code?
Type the code into the lookup below to see what it means and what to do next. It searches the three-digit transcript codes and the four-digit Where’s My Refund codes on this page. An eight-digit number next to a transaction is a cycle code, and our IRS cycle codes breakdown shows how to read it.
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What Is An IRS Account Transcript?
An IRS account transcript is a record of everything posted to your tax account for one tax year. It shows the return posting, your credits, payments, holds, offsets and the refund, each with a transaction code and a date. It’s one of five transcript types, and our tax transcripts overview covers the other four.
The fastest way to get it is your IRS online account, where the IRS Get Transcript page lets you view, print or download it. You can also order a mailed copy at 800-908-9946, and it arrives in five to 10 calendar days. If identity verification fails online, you may need to contact the IRS or use the mail option.
The new IRS app replaced IRS2Go on September 25, 2026, and signing in gives you access to your tax records on your phone. Form 4506-T still works for mailed copies of any transcript type, which helps if a lender or the FAFSA needs a different transcript.
How Do You Read An IRS Account Transcript?
Start with the transactions section at the bottom of the account transcript. Each line shows a code, a short explanation, a cycle number, a date and an amount. The cycle number tells you when the IRS posted the entry, as our cycle code breakdown explains.

Read the transactions in this order:
- Find TC 150. Your return has posted, and the amount next to it is the tax assessed.
- Check the credits. TC 806 is your withholding, TC 766 is a refundable credit and TC 768 is the earned income credit.
- Look for holds. TC 570, TC 810 and TC 971 are the entries that slow a refund down.
- Find TC 846. The date next to it is the date the IRS issued your refund.
- Watch for offsets. TC 898 means a Treasury offset took some of the refund, and TC 826 means the IRS moved it to a balance in another year.
A TC 898 offset pays a debt such as past-due child support, a state tax bill or another federal debt, according to the IRS refunds page. Defaulted federal student loans are one of those debts, and our breakdown of whether student loans will take your tax refund covers where collections stand.
Which Transcript Codes Matter Most For Your Refund?
Code 846 is the one most filers wait for, since it means the IRS issued the refund. Codes 570, 810 and 971 are the ones that mean your return needs a closer look. The table below covers the codes that show up on most refund returns, drawn from IRS Document 6209. Codes tied to the earned income tax credit carry an extra wait because of the PATH Act.
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| Code | What It Means | What To Do |
|---|---|---|
| 150 | Your return posted and the tax on it was assessed | Nothing. This is the first step for every return. |
| 806 | Federal income tax withheld, from your W-2s and 1099s | Nothing, as long as it matches your forms. |
| 766 | A refundable credit posted, such as the additional child tax credit | Nothing, unless the amount differs from your return. |
| 768 | The earned income credit posted | Expect the PATH Act hold, so no refund before February 15. |
| 570 | A hold on the refund for a pending liability or review | Watch for TC 971 and a letter. TC 571 lifts the hold. |
| 571 | The TC 570 hold was released | Look for TC 846 next. |
| 810 | Refund freeze | Wait for a letter. TC 811 lifts the freeze. |
| 971 | A miscellaneous action, such as a notice being issued | Check your mail and your IRS online account. |
| 290 | Additional tax assessed. A $0.00 amount can release an earlier hold | Look for TC 846 or a notice. |
| 846 | Refund issued, with the refund date next to it | Expect the deposit around that date. |
| 898 | The Treasury Offset Program took some or all of the refund for a debt | Call the Bureau of the Fiscal Service at 800-304-3107. |
| 420 / 424 | Return referred for examination | Wait for the IRS letter before you respond. |
| 977 | An amended return posted to your account | Track it in Where’s My Amended Return. |
A TC 570 followed by a TC 971 means the IRS sent a notice. On a refund return, that notice can be a CP05 letter saying the IRS is verifying your income, withholding or credits. Answer any request by its deadline, because the refund stays on hold until the review closes.
What Do Common Transcript Code Combinations Mean?
Single codes rarely tell the whole story, and the order they post in matters more. These are the combinations that show up on refund returns and what each one means for your money. The newer entries tied to direct deposit come from the Internal Revenue Manual section IRS phone staff use for refund questions. The IRS sent about 4 million notices for missing or wrong bank information by April 27, 2026, according to the National Taxpayer Advocate. Those rows explain many of the refund delays readers will see in 2027.
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| Codes You See | What It Means | What Happens Next |
|---|---|---|
| 150, 806, 846 | The return processed and the refund was issued | The deposit arrives around the 846 date. |
| 150, 768 Or 766, 846 | Earned income credit or additional child tax credit refund, held by the PATH Act | The 846 date can’t fall before February 15. |
| 570, Then 971 | The refund is on hold and the IRS sent a notice | Read the notice and answer by its deadline. |
| 570, 971, Then 571 | The hold was placed and then released | TC 846 follows if nothing else is owed. |
| 570, Then 290 For $0.00 | A review closed without changing your tax | Look for TC 846. |
| 971 AC 804, No 846 | The refund is frozen for missing or rejected bank information (CP53E) | Add a bank account in your IRS online account within 30 days. |
| 970 AC 001, Then 846 | You added a bank account online | TC 846 posts within one to two weeks. |
| 971 AC 850, Then 846 | A paper check waiver was approved, or the bank account couldn’t be verified | The check arrives within four weeks of the 846 date. |
| 841, No New 846 | The bank returned your direct deposit | Watch for a CP53E notice. |
| 846, Then 898 | A Treasury offset reduced the refund | The Bureau of the Fiscal Service mails an offset notice. |
| 826 And 706 | The refund was applied to a balance in another tax year | Check that year’s transcript. |
| 971 AC 696 | The Bureau of the Fiscal Service confirmed it received the refund record | Nothing. It doesn’t mean an offset. |
A TC 898 on a joint return can take your share of the refund for your spouse’s debt. In that case, Form 8379 injured spouse relief is how you ask for your portion back.
What’s Changing For The 2027 Tax Season?
The biggest change is that paper refund checks are no longer the default. The IRS began phasing out paper refund checks on September 30, 2025, under Executive Order 14247. The 2027 filing season will be the second one under those rules. If you don’t have a bank account, our list of second-chance checking accounts covers options for people who’ve been turned down before.
The shift happened fast. Paper check refunds fell to 2.2 million from January 1 through May 26, 2026, according to the National Taxpayer Advocate. That’s down from 8.4 million in the same stretch of 2025. About 98% of refunds went out by direct deposit, which is why a free checking account is the simplest way to avoid a delay.
What Happens If You File Without Direct Deposit Information?
The IRS still processes the return, but it freezes the refund. You’ll get a CP53E notice giving you 30 days to add a bank account in your IRS online account or pick a paper check exception. That same notice goes out when your bank rejects a deposit, which is a common reason a refund seems to vanish after the expected deposit date.
If you do nothing, the freeze releases after six weeks and the IRS mails a paper check. The CP53E is only issued once, so a second rejected deposit goes straight to a paper check. Our walkthrough on how to cash a tax refund check without a bank account helps if that’s where you land.
Paper check exceptions cover nine situations, including a disability, no access to a bank, an ITIN, an international bank account and incarceration. Once the IRS approves an exception, TC 971 AC 850 posts and the check arrives within four weeks of the TC 846 date. A plan for your tax refund helps if a slower check throws off your budget. These are the entries the IRS refund manual ties to the new rules, and your own transcript may show them with a shorter description.
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| Code | What It Means |
|---|---|
| TC 971 AC 804 | CP53E notice issued for a frozen or rejected direct deposit refund |
| TC 970 AC 001 | Bank account added through your IRS online account |
| TC 971 AC 850 | Refund switched to a paper check after a waiver or a failed bank check |
| TC 841 | Direct deposit returned by the bank, with a P- freeze on the refund |
| TC 846 | Refund issued, once the bank account or waiver is in place |
When Does The 2027 Tax Season Start?
The IRS hasn’t announced the 2027 opening day yet. The 2026 season opened January 26, 2026, and the IRS announced that date on January 8. We’ll update our page on when IRS e-file opens as soon as the 2027 date is set.
Returns for tax year 2026 are due April 15, 2027, as listed on our tax due dates page. By law, refunds on returns that claim the earned income tax credit or the additional child tax credit can’t be issued before February 15. Our PATH Act refund dates page tracks when those refunds actually land.
What Else Changed Since Last Tax Season?
Three smaller changes affect what you see in the refund tracker and on your transcript. Each one explains a code or screen that confused readers in past seasons, and our list of reasons your tax return could be delayed covers the rest.
- The IRS app replaced IRS2Go. Refund status still works without signing in, according to the IRS app FAQ.
- Savings bonds are gone from refunds. TreasuryDirect ended paper savings bond purchases with tax refunds on January 1, 2025, so WMR codes 2015 to 2017 only apply to older returns.
- Tax Topic 152 now points to the IRS refunds page. The old “Refer to Tax Topic 152” message in the tracker sends you to the IRS refunds page, which lists typical refund timing.
Review volume is the other thing to plan for. The Taxpayer Advocate’s June 2026 report found more than 14 million individual returns were suspended during processing in the 2026 season. More than one million taxpayers waited past normal processing times. Filing an accurate return with a valid bank account is still the best protection, and our ranking of the best tax software covers tools that catch errors before you file.
Full List Of IRS Transaction Codes
The table below lists 382 transaction codes from Document 6209, the IRS manual of processing codes. Many apply only to business, employment or estate accounts, so an individual filer will see a small set of them. If a code shows a penalty or balance you can’t pay, an IRS payment plan keeps it from growing into collections.
The most recent public edition of Section 8A is dated 2023, and every code here appears in it. The table scrolls, and the lookup at the top of this page jumps straight to any row. For a full overview of how refunds move, see our refund schedule.
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| Code | Description |
|---|---|
| 000 | Establish account |
| 001 | Resequence account (TIN change) |
| 002 | Resequence merge fail |
| 003 | Duplicate tax modules are not resequenced |
| 004 | BMF partial merge |
| 005 | Resequenced account or plan for merge |
| 006 | Account resequenced to master file location |
| 007 | Carrier transaction |
| 008 | IMF/BMF complete merge |
| 011 | Change EIN or SSN or plan number |
| 012 | Reopen entity account or plan |
| 013 | Name change |
| 014 | Address change |
| 015 | Location and/or ZIP code change |
| 016 | Miscellaneous entity code change |
| 017 | Spouse SSN |
| 018 | Release undeliverable refund check freeze |
| 019 | Area office change |
| 020 | Close account |
| 022 | Delete EO submodule |
| 023 | Reverse the election to lobby |
| 024 | Election to lobby |
| 025 | No resequence SSN |
| 026 | Delete changed TIN |
| 030 | Update location codes |
| 040 | Direct change to valid SSN |
| 041 | Direct change to invalid SSN |
| 052 | Reversal of TC 053, 054, 055 |
| 053 | Plan year ending month change |
| 054 | Retained FYM |
| 055 | Change or adopt new FYM |
| 057 | Reversal of TC 054, 055 |
| 058 | Rejection of Form 8716 |
| 059 | Rejection of Form 1128 |
| 060 | Elect foreign sales corporation (FSC) |
| 061 | Revoke reverses TC 060, 063, 064, or 065 |
| 062 | Erroneous |
| 063 | FSC election received |
| 064 | FSC election denied |
| 065 | FSC revocation received |
| 066 | Terminate FSC received |
| 070 | Church exemption from Social Security taxes |
| 071 | Revocation of church exemption from Social Security taxes |
| 072 | Deletion of TC 070 input in error |
| 073 | Correction of erroneous revocation or termination |
| 076 | Acceptance of Form 8832 |
| 077 | Reversal of TC 076 |
| 078 | Rejection of Form 8832, entity classification election |
| 079 | Revocation of Form 8832, entity classification election |
| 080 | Validates spouse’s SSN |
| 082 | Acceptance of Form 8869 |
| 083 | Reversal of TC 082 |
| 084 | Termination of Form 8869 |
| 085 | Reversal of TC 084 |
| 086 | Effective date of revocation |
| 087 | Reversal of TC 086 |
| 090 | Small business election |
| 091 | Terminate small business |
| 092 | Reverses TC 090, 093, 095, 097 |
| 093 | Application for small business election |
| 094 | Application for small business denied |
| 095 | Application for small business pending |
| 096 | Small business election terminated |
| 097 | Application for small business pending National Office approval |
| 098 | Establish or change in a fiduciary relationship |
| 099 | Termination of fiduciary relationship |
| 100 | Acceptance of qualified Subchapter S trust (QSST) |
| 101 | Revocation of qualified Subchapter S trust (QSST) |
| 102 | Acceptance of electing small business trust (ESBT) |
| 103 | Revocation of electing small business trust (ESBT) |
| 110 | Designates windfall profits tax return to GMF unpostable system |
| 120 | Account disclosure code |
| 121 | Employee plan characteristics |
| 122 | Reversal of employee plan characteristics |
| 123 | Update of employee plan characteristics |
| 125 | Plan termination |
| 126 | Reversal of termination |
| 127 | Administrator data change |
| 128 | Administrator data change |
| 129 | HHS request |
| 130 | Entire account frozen from refunding |
| 131 | Reversal of TC 130 refund freeze |
| 132 | Reversed TC 130 |
| 136 | Suppress FTD alert |
| 137 | Reverse suppress |
| 140 | IRP delinquency inquiry |
| 141 | Delinquency inquiry |
| 142 | Delinquency investigation |
| 148 | Issuance of TDA |
| 149 | Reversal of TC 148 |
| 150 | Return filed and tax liability assessed |
| 151 | Reversal of TC 150 or 154 |
| 152 | Entity updated by TC 150 |
| 154 | Posting F5330 data |
| 155 | First correspondence letter sent |
| 156 | Subsequent correspondence sent |
| 157 | Schedule A |
| 159 | Settlement data |
| 160 | Manually computed delinquency penalty |
| 161 | Abatement of delinquency penalty |
| 162 | Failure to file penalty restriction deletion |
| 166 | Delinquency penalty |
| 167 | Abate delinquency penalty |
| 170 | Estimated tax penalty |
| 171 | Abatement of estimated tax penalty |
| 176 | Estimated tax penalty |
| 177 | Abatement of estimated tax penalty |
| 180 | Deposit penalty |
| 181 | Deposit penalty abatement |
| 186 | FTD (deposit) penalty assessment |
| 187 | Abatement of FTD penalty assessment |
| 190 | Manually assessed interest transferred in |
| 191 | Interest abatement |
| 196 | Interest assessed |
| 197 | Abatement of interest assessed |
| 200 | Taxpayer identification number penalty assessment |
| 201 | Taxpayer identification number penalty abatement |
| 234 | Assessed daily delinquency penalty |
| 235 | Abates daily delinquency penalty |
| 238 | Daily delinquency penalty |
| 239 | Abatement of daily delinquency penalty |
| 240 | Miscellaneous penalty |
| 241 | Abate miscellaneous civil penalty |
| 246 | Form 8752 or 1065 penalty |
| 247 | Abatement of 1065 penalty |
| 270 | Manual assessment failure to pay tax penalty |
| 271 | Manual abatement of failure to pay tax penalty |
| 272 | Failure to pay penalty restriction deletion |
| 276 | Failure to pay tax penalty |
| 277 | Abatement of failure to pay tax penalty |
| 280 | Bad check penalty |
| 281 | Abatement of bad check penalty |
| 286 | Bad check penalty |
| 287 | Reversal of bad check penalty |
| 290 | Additional tax assessment |
| 291 | Abatement prior tax assessment |
| 294 | Additional tax assessment with interest computation date |
| 295 | Abatement of prior tax assessment with interest computation date |
| 298 | Additional tax assessment with interest computation date |
| 299 | Abatement of prior tax assessment interest computation date |
| 300 | Additional tax or deficiency assessment by examination or collection division |
| 301 | Abatement of tax by examination or collection division |
| 304 | Additional tax or deficiency assessment by examination division with interest computation date |
| 305 | Abatement of prior tax assessment by examination division with interest computation date |
| 308 | Additional tax or deficiency assessment by examination or collection division with interest computation date |
| 309 | Abatement of prior tax assessment by examination division with interest computation date |
| 310 | Penalty for failure to report income from tips |
| 311 | Tip penalty abatement |
| 320 | Fraud penalty |
| 321 | Abatement of fraud penalty |
| 336 | Interest assessment on additional tax or deficiency |
| 337 | Abatement of interest assessed on additional tax or deficiency |
| 340 | Restricted interest assessment |
| 341 | Restricted interest abatement |
| 342 | Interest restriction deletion |
| 350 | Negligence penalty |
| 351 | Negligence penalty abatement |
| 360 | Fees and collection costs |
| 361 | Abatement of fees and collection costs |
| 370 | Account transfer-in |
| 380 | Overpayment cleared manually |
| 386 | Clearance of overpayment |
| 387 | Reversal of clearance of overpayment |
| 388 | Statute expiration clearance to zero balance and removal |
| 389 | Reversal of statute expiration |
| 400 | Account transfer-out |
| 402 | Account re-transferred-in |
| 420 | Examination indicator |
| 421 | Reverse examination indicator |
| 424 | Examination request indicator |
| 425 | Reversed TC 424 |
| 427 | Request returns from SERFE file |
| 428 | Examination or appeals case transfer |
| 429 | Request AIMS update from MF |
| 430 | Estimated tax declaration |
| 432 | Entity updated by TC 430 |
| 446 | Merged transaction indicator |
| 450 | Transferee liability assessment |
| 451 | Reversal of TC 450 |
| 459 | Prior quarter liability, Forms 941 and 720 |
| 460 | Extension of time for filing |
| 462 | Correction of a TC 460 transaction processed in error |
| 463 | Waiver to file on mag tape |
| 464 | Reversal of TC 463 |
| 468 | Extension of time to pay estate tax |
| 469 | Reversal of TC 468 |
| 470 | Taxpayer claim pending |
| 471 | Reversal of taxpayer claim pending |
| 472 | Reversal of taxpayer claim pending |
| 474 | Interrupts normal delinquency processing |
| 475 | Permits TDI issuance |
| 480 | Offer in compromise pending |
| 481 | Offer in compromise rejected |
| 482 | Offer in compromise withdrawn or terminated |
| 483 | Correction of erroneous posting of TC 480 |
| 488 | Installment and/or manual billing |
| 489 | Installment defaulted |
| 490 | Mag media waiver |
| 494 | Notice of deficiency |
| 495 | Closure of TC 494 or correction of TC 494 processed in error |
| 500 | Military deferment |
| 502 | Correction of TC 500 processed in error |
| 503 | TC 500 changed to 503 when posting TC 502 |
| 510 | Releases invalid SSN freeze on refunds |
| 520 | IRS litigation instituted |
| 521 | Reversal of TC 520 |
| 522 | Correction of TC 520 processed in error |
| 524 | Collateral agreement pending |
| 525 | Collateral agreement no longer pending |
| 528 | Terminate stay of collection status |
| 530 | Currently not collectible account |
| 531 | Reversal of a currently not collectible account |
| 532 | Correction of TC 530 processed in error |
| 534 | Expired balance write-off, accrued or assessed |
| 535 | Reversal of expired balance write-off |
| 537 | Reversal of currently not collectible account status |
| 538 | Trust fund recovery penalty cases |
| 539 | Trust fund recovery penalty case reversal |
| 540 | Deceased taxpayer |
| 542 | Correction to TC 540 processed in error |
| 550 | Waiver extension of date collection statute expires |
| 560 | Waiver extension of date assessment statute expires |
| 570 | Additional liability pending or credit hold |
| 571 | Reversal of TC 570 |
| 572 | Correction of TC 570 processed in error |
| 576 | Unallowable tax hold |
| 577 | Reversal of TC 576 |
| 582 | Lien indicator |
| 583 | Reverse lien indicator |
| 586 | Transfer or revenue receipt cross-reference TIN |
| 590 | Satisfying transaction: not liable this tax period |
| 591 | Satisfying transaction: no longer liable for tax for same MFT if not already delinquent |
| 592 | Reverse 59X transaction |
| 593 | Satisfying transaction: unable to locate taxpayer |
| 594 | Satisfying transaction: return previously filed |
| 595 | Satisfying transaction: referred to examination |
| 597 | Satisfying transaction: surveyed, satisfies this module only |
| 598 | Satisfying transaction: shelved, satisfies this module only |
| 599 | Satisfying transaction: return secured, satisfies this module only |
| 600 | Underpayment cleared manually |
| 604 | Assessed debit cleared |
| 605 | Generated reversal of TC 604 |
| 606 | Underpayment cleared |
| 607 | Reversal of underpayment cleared |
| 608 | Statute expiration clearance to zero balance and remove |
| 609 | Reversal of statute expiration |
| 610 | Remittance with return |
| 611 | Remittance with return dishonored |
| 612 | Correction of TC 610 processed in error |
| 620 | Initial installment payment: Form 7004 |
| 621 | Installment payment check dishonored |
| 622 | Correction of TC 620 processed in error |
| 630 | Manual application of appropriation money |
| 632 | Reversal of manual application of appropriation money |
| 636 | Separate appropriations refundable credit |
| 637 | Reversal of separate appropriations refundable credit |
| 640 | Advance payment of determined deficiency or underreporter proposal |
| 641 | Dishonored check on advance payment |
| 642 | Correction of TC 640 processed in error |
| 650 | Federal tax deposit |
| 651 | Dishonored federal tax deposit |
| 652 | Correction of FTD posted in error |
| 660 | Estimated tax |
| 661 | Estimated tax payment or FTD check dishonored |
| 662 | Correction of TC 660 processed in error |
| 666 | Estimated tax credit transfer in |
| 667 | Estimated tax debit transfer out |
| 670 | Subsequent payment |
| 671 | Subsequent payment check dishonored |
| 672 | Correction of TC 670 processed in error |
| 673 | Input of a TC 672 changes an existing TC 670 to TC 673 |
| 678 | Credits for Treasury bonds |
| 679 | Reversal of credits for Treasury bonds |
| 680 | Designated payment of interest |
| 681 | Designated payment check dishonored |
| 682 | Correction of TC 680 processed in error |
| 690 | Designated payment of penalty |
| 691 | Designated payment check dishonored |
| 692 | Correction of TC 690 processed in error |
| 694 | Designated payment of fees and collection costs |
| 695 | Reverse designated payment |
| 700 | Credit applied |
| 701 | Reverse generated overpayment credit applied |
| 702 | Correction of erroneously applied credit |
| 706 | Generated overpayment applied from another tax module |
| 710 | Overpayment credit applied from prior tax period |
| 712 | Correction of TC 710 or 716 processed in error |
| 716 | Generated overpayment credit applied from prior tax period |
| 720 | Refund repayment |
| 721 | Refund repayment check dishonored |
| 722 | Correction of TC 720 processed in error |
| 730 | Overpayment interest applied |
| 731 | Reverse generated overpayment interest applied |
| 732 | Correction of TC 730 processed in error |
| 736 | Generated interest overpayment applied |
| 740 | Undelivered refund check redeposited |
| 742 | Correction of TC 740 processed in error |
| 756 | Interest on overpayment transferred from IMF |
| 760 | Substantiated credit payment allowance |
| 762 | Correction of TC 760 processed in error |
| 764 | Earned income credit |
| 765 | Earned income credit reversal |
| 766 | Generated refundable credit allowance |
| 767 | Generated reversal of refundable credit allowance |
| 768 | Earned income credit |
| 770 | Credit interest due taxpayer |
| 771 | Interest reversal prior to refund issuance |
| 772 | Correction of TC 770 processed in error or interest netting |
| 776 | Generated interest due on overpayment |
| 777 | Reverse generated interest due taxpayer or interest netting |
| 780 | Master file account compromised |
| 781 | Defaulted account compromise |
| 782 | Correction of TC 780 processed in error |
| 788 | All collateral conditions of the offer completed |
| 790 | Manual overpayment applied from IMF |
| 792 | Correction of TC 790 processed in error |
| 796 | Overpayment credit from IMF |
| 800 | Credit for withheld taxes |
| 802 | Correction of a TC 800 processed in error |
| 806 | Credit for withheld taxes and excess FICA |
| 807 | Reversed credit for withheld taxes |
| 810 | Refund freeze |
| 811 | Reverse refund freeze |
| 820 | Credit transferred |
| 821 | Reverse generated overpayment credit transferred |
| 822 | Correction of an overpayment transferred in error |
| 824 | Overpayment credits transferred to another or to non-MF accounts |
| 826 | Overpayment transferred |
| 830 | Overpayment credit elect (transferred) to next period’s tax |
| 832 | Correction of credit elect |
| 836 | Overpayment credit elect transferred to next period’s tax |
| 840 | Manual refund |
| 841 | Cancelled refund check deposited |
| 842 | Refund deletion |
| 843 | Check cancellation reversal |
| 844 | Erroneous refund |
| 845 | Reverse erroneous refund |
| 846 | Refund of overpayment |
| 848 | Refund transferred out of account |
| 849 | Refund transferred into account |
| 850 | Overpayment interest transfer |
| 851 | Reverse generated overpayment interest transfer |
| 852 | Correction of TC 850 processed in error |
| 856 | Overpayment interest transfer by computer |
| 860 | Reverses erroneous abatement |
| 876 | Interest on overpayment transferred to BMF |
| 890 | Manual transfer of overpayment credits to BMF |
| 892 | Correction of TC 890 processed in error |
| 896 | Overpayment credit offset |
| 897 | DMF offset reversal |
| 898 | BFS Treasury Offset Program (TOP) offset |
| 899 | BFS TOP offset reversal or agency refund or reversal |
| 901 | Delete IDRS indicator |
| 902 | Campus IDRS indicator |
| 903 | Master file IDRS entity delete |
| 904 | Notify IDRS entity or module not present |
| 920 | IDRS notice status |
| 922 | IRP underreporter |
| 924 | IRP communication |
| 925 | IRDM BMF IRP underreporter, CAWR, or BMF non-filer status |
| 930 | Return required suspense |
| 932 | Reverse return required suspense |
| 960 | Add or update centralized authorization file (CAF) indicator |
| 961 | Reverse centralized authorization file indicator |
| 970 | Additional account action. For individual filers, TC 970 AC 001 shows a bank account added online |
| 971 | Miscellaneous transaction. The action code (AC) that follows says what happened |
| 972 | Reverses amended or duplicate return cross-reference TIN or tax period data |
| 973 | Application for tentative refund (F1139) processed, 8038 series return filed, or additional filing of Form 5330 |
| 976 | Posted duplicate return |
| 977 | Posted amended return, consolidated generated amended, late reply, or DOL referral |
| 980 | W-3/1096 transaction |
| 982 | CAWR control DLN transaction |
| 984 | CAWR adjustment transaction |
| 986 | CAWR status transaction |
| 990 | Specific transcript |
| 991 | Open module transcript |
| 992 | Complete or tax class transcript |
| 993 | Entity transcript |
| 994 | Two accounts failed to merge, transcript generated |
| 995 | Difference in validity status, transcript generated |
| 996 | Follow-up on uncollectible |
| 998 | Update entity information |
What Are Where’s My Refund Reference Codes?
Reference codes are four-digit codes that Where’s My Refund and the IRS app show when a refund is delayed or changed. They come from Exhibit 21.4.1-3 of the Internal Revenue Manual, which IRS phone staff use to explain refund status. Reference code 9001 has its own page, covering what IRS reference number 9001 means.
The IRS updated that manual section on September 2, 2026, and it now lists 38 codes. Codes in the 1000s cover holds, offsets and reviews, while the 2000s cover returned checks and savings bonds. The 5500s cover split deposits, and the 9000s cover system issues and math errors.
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| Code | What It Means | What To Do |
|---|---|---|
| 1001 | Paper refund check mailed more than four weeks ago | Request a refund trace if the check hasn’t arrived. |
| 1021 | The Bureau of the Fiscal Service took part of the refund for a debt, and a check was mailed more than four weeks ago | Call the Treasury Offset Program at 800-304-3107. |
| 1081 | The IRS applied all or part of the refund to a tax debt, and a check was mailed more than four weeks ago | Look for the IRS notice that explains the offset. |
| 1091 | The IRS applied all or part of the refund to a tax debt, and a direct deposit went out more than a week ago | Look for the IRS notice that explains the offset. |
| 1121 | A problem was found on the account, with a P- freeze | Check your IRS online account for a CP53E or other notice. |
| 1141 | Refund delayed by a liability on another account, with a V- freeze | Expect a notice about the other balance. |
| 1161 | Refund delayed by a bankruptcy on the account, for less than eight weeks | Ask your bankruptcy attorney or trustee. |
| 1181 | Refund pulled for review, outside seven processing cycles | Wait for an IRS letter. |
| 1221 | Refund pulled for review, within seven processing cycles | Wait for an IRS letter. |
| 1241 | Paper return received more than six weeks ago and in review (E- freeze), with a notice coming | Answer the notice by its deadline. |
| 1242 | E-filed return received more than three weeks ago and in review (E- freeze), with a notice coming | Answer the notice by its deadline. |
| 1261 | Paper return received more than six weeks ago and in review (Q- freeze), with a notice coming | Answer the notice by its deadline. |
| 1262 | E-filed return received more than three weeks ago and in review (Q- freeze), with a notice coming | Answer the notice by its deadline. |
| 1341 | Refund delayed by a liability on another account | Expect a notice about the other balance. |
| 1361 | Refund withheld to pay all or part of another tax liability | Look for the offset notice. |
| 1381 | Refund withheld to pay all or part of another tax liability | Look for the offset notice. |
| 1401 | Refund withheld to pay all or part of another tax liability | Look for the offset notice. |
| 1421 | Refund delayed by a bankruptcy on the account, for more than eight weeks | Ask your bankruptcy attorney or trustee. |
| 1441 | Your SSN, ITIN or name doesn’t match Social Security or IRS records | Check that your return matches your Social Security card. |
| 1502 | Direct deposit sent more than two weeks ago | Ask your bank, then request a refund trace. |
| 1551 | Frivolous return program freeze | Expect IRS contact. A tax professional can help. |
| 1561 | Excess credit freeze, because you claimed fewer credits than your account shows | Look for a notice explaining the difference. |
| 1571 | Erroneous refund freeze | Wait for the letter before spending the refund. |
| 1581 | Manual refund freeze | Wait. An IRS employee is issuing the refund by hand. |
| 2009 | Refund check returned as undeliverable by the Postal Service | Update your address with the IRS. |
| 2015 | Savings bond request denied with a partial offset | Older returns only. The program ended January 1, 2025. |
| 2016 | Savings bond request denied with a total offset | Older returns only. The program ended January 1, 2025. |
| 2017 | Savings bond request allowed, more than three weeks from the refund date | Older returns only. The program ended January 1, 2025. |
| 5501 | Split direct deposit with a partial offset | Look for the offset notice. |
| 5510 | Split direct deposit returned by the bank, with a check mailed and a partial offset | Watch the mail for the check. |
| 5511 | Split direct deposit returned by the bank, with a check mailed | Watch the mail for the check. |
| 5520 | Split direct deposit sent more than a week ago | Check every account you listed on Form 8888. |
| 5530 | Split direct deposit switched to a paper check | Watch the mail for the check. |
| 9001 | System error or issue | Check again with the primary taxpayer’s SSN. |
| 9021 | Math error on the return | Read the math error notice. |
| 9022 | Math error, with a direct deposit sent more than a week ago | Compare the deposit with the notice. |
| 9023 | Math error, with a paper check mailed more than four weeks ago | Compare the check with the notice. |
| 9024 | Math error, with a balance due of more than $50 | Pay or respond by the notice’s deadline. |
Older Codes No Longer In The IRS Manual
These codes appeared on earlier versions of this page, drawn from older IRS lists. They aren’t in the September 2026 manual, so treat them as historical if one shows up on an old return. For a current-year return, start with the common causes of refund delays instead.
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| Code | What Earlier IRS Lists Said |
|---|---|
| 1061 | Bureau of the Fiscal Service partial offset, direct deposit more than one week ago |
| 1101 | No data, paper return filed more than six weeks ago |
| 1102 | No data, electronic return filed more than three weeks ago |
| 1201 | All other conditions not covered by a status code |
| 1301 | Electronic return received more than three weeks ago, no other information |
| 1461 | Refund check returned undelivered, with an option to update your address online |
| 1481 | Refund delayed, return unpostable |
| 1501 | Direct deposit sent between one and two weeks ago |
| 1521 | No data, paper return filed more than six weeks ago, TIN not validated |
| 1522 | No data, electronic return filed more than three weeks ago, TIN not validated |
| 1541 | Offset overflow freeze |
| 2007 | Refund check returned undelivered, account not eligible for online address update |
| 2008 | Refund check returned undelivered, account not eligible for online address update |
| 8001 | Paper return filed more than six weeks ago, failed authentication |
| 8002 | Electronic return filed more than three weeks ago, failed authentication |
| 8028 | A security condition is blocking access to the system |
What Should You Do If You See A Reference Code?
Match the code to the table above, then check whether it asks you to do anything. Many reference codes only mean a letter is coming. Calling early won’t help, since the IRS refund manual tells phone staff not to research a refund before normal processing time has passed. That window is three weeks for an e-filed return and six weeks for a mailed one, so mark the date before you call the IRS.
- Check your mail and your IRS online account. Most holds come with a notice, and a CP53E shows up online before it arrives by mail.
- Call about offsets in the right place. For codes 1021, 1341 to 1401 and 5501, the Treasury Offset Program line at 800-304-3107 tells you which agency took the money.
- Call the IRS once the window passes. The main line is 800-829-1040, and the automated refund line is 800-829-1954.
- Ask for help if the delay causes a hardship. The Taxpayer Advocate Service takes cases where a delay is causing financial harm.
If a student loan offset took your refund, our steps for stopping tax offsets for student loan debt explain how to get out of default before next year.
How Is Where’s My Refund Different From Your Transcript?
Where’s My Refund shows a simple status, while the account transcript shows every action behind it. Use the tracker for a quick timing check and the transcript when you need to see why a refund is held or reduced. Both pull from your IRS account, so a TC 846 on the transcript and a “Refund Sent” status describe the same event on our refund calendar.
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| Where’s My Refund | Account Transcript | |
|---|---|---|
| What It Shows | A status: return received, refund approved, refund sent | Every action on your account, each with a code and date |
| Codes Used | Four-digit reference codes | Three-digit transaction codes |
| When It Starts | 24 hours after you e-file, four weeks after you mail a return | After your return posts to your account |
| Where To Find It | IRS.gov, the IRS app and your online account | Your IRS online account or by mail |
| Best For | A quick check on refund timing | Seeing why a refund is held or reduced |
Where To Put Your Refund
A high-yield savings account keeps your refund earning interest while you decide what to do with it. Compare rates on our list of the best high-yield savings accounts. If you’re opening a new account for direct deposit anyway, check the current bank account bonus offers first.
Frequently Asked Questions
What Does Code 846 Mean On An IRS Transcript?
TC 846 means the IRS issued your refund, and the date next to it is the refund date. A direct deposit lands around that date, while a paper check takes longer to arrive. Our refund calendar shows typical timing. If a TC 898 follows the 846, an offset reduced the amount.
What Does Code 570 Mean On An IRS Transcript?
TC 570 puts a hold on your refund while the IRS reviews something or checks for another liability. A TC 571 releases the hold, and a TC 290 for $0.00 can also clear it. If a TC 971 posts after the 570, look for a notice such as a CP05 letter.
What Does Code 971 Mean On An IRS Transcript?
TC 971 is a miscellaneous transaction, and the action code after it says what happened. On a refund return, it can mark a notice being issued. TC 971 AC 804 means a CP53E notice for missing bank information, and TC 971 AC 696 only means the Bureau of the Fiscal Service received the refund record.
What Does IRS Reference Code 1121 Mean?
Reference code 1121 means the IRS found a problem on the account and placed a P- freeze on the refund. Under the 2026 direct deposit rules, a deposit rejected by your bank also posts with a P- freeze. Check your IRS online account for a CP53E notice before you contact the IRS.
What Is Code 599 On An IRS Transcript?
TC 599 is a satisfying transaction that closes a non-filing case because the IRS secured your return. It shows up when the IRS had flagged a year as unfiled and then received the return. It doesn’t signal a refund problem, and our steps for late filing taxes cover what to do if you still owe.
What Are MFT Codes On An IRS Transcript?
MFT stands for master file tax account code, and it identifies the type of tax on a transcript. MFT 30 covers most Form 1040 individual income tax returns. Other MFT codes apply to business, employment and penalty accounts.
Is A Transcript Request The Same As Checking Where’s My Refund?
No. Where’s My Refund only shows refund status, while a transcript is an official record of your account. You request transcripts online, by phone at 800-908-9946 or with Form 4506-T by mail.
Sources
- IRS Document 6209, IRS Processing Codes and Information
- Internal Revenue Manual 21.4.1, Refund Research (September 2026)
- IRS: Modernizing payments to and from America’s bank account
- IRS: Understanding your CP53E notice
- IRS: Refunds
- IRS: Get your tax records and transcripts
- IRS: IRS launches new mobile app (IR-2026-114)
- IRS: IRS2Go to IRS app frequently asked questions
- IRS: First day of the 2026 filing season (IR-2026-02)
- IRS: National Taxpayer Advocate 2026 mid-year report (IR-2026-79)
- National Taxpayer Advocate: Review of the 2026 filing season
- Bureau of the Fiscal Service: Tax refund offset
- TreasuryDirect: Using your income tax refund to buy paper savings bonds
- IRS: About Form 4506-T
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