An adjustment outside an audit — often $0.00, which usually means a review finished without change. Here is what it means, what usually happens next, and what to do.
On your account transcript it reads: 290 Additional tax assessed Hold or watch
TC 290 records an adjustment that assesses additional tax outside of an examination — from an amended return, a math-error correction, a CP2000 resolution, or an account review. Very often the amount is $0.00: the IRS is recording that it reviewed or adjusted the account without changing the tax, which frequently accompanies the release of a hold.
Also written as: IRS code 290, code 290 on transcript, 290 IRS code, transaction code 290.
A 290 with a dollar amount means you now owe more (or get a smaller refund) — expect a notice such as CP22A, CP11 or CP12 explaining the change. A $0.00 290 after a 570 is usually followed by a 571 and an 846.
| On the same transcript | What it usually means |
|---|---|
| 570 → 290 for $0.00 → 571 → 846 | Review finished without change; refund released. |
| 977 → 290 | Your amended return was processed and increased the tax. |
| 922 → 290 | The underreporter review ended with additional tax. |
$0.00 is usually good news; a dollar amount means a change.
A CP22A, CP11 or CP12 lists what changed and why.
Most adjustment notices give you 60 days to dispute before the change becomes harder to undo.
Paste it into the free decoder — every code explained, open holds flagged, refund and offsets summarized. Runs in your browser; nothing is sent anywhere.
Decode my transcript →The IRS recorded an account adjustment or completed a review without changing your tax. It often appears right before a hold is released and the refund issues.
290 is an adjustment outside an examination (math errors, amended returns, underreporter matches). 300 is additional tax assessed by an examination.
On your IRS account transcript for the tax year — in your IRS Online Account under tax records, or by mail using Form 4506-T. The transactions section lists each code with its description, date and amount. Return transcripts do not show transaction codes.
Yes. IRS code 290, code 290 on transcript, transaction code 290 and TC 290 all refer to the same three-digit transaction code the IRS posts to your account.