The overpayment was carried forward as next year's estimated tax payment. Here is what it means, what usually happens next, and what to do.
On your account transcript it reads: 836 Credit elect transferred out to next year Informational
TC 836 moves an overpayment forward as a credit toward next year's estimated tax — usually because you chose on your return to apply the refund to next year. The next year shows it as a TC 716 credit.
Also written as: IRS code 836, code 836 on transcript, 836 IRS code, transaction code 836.
No refund is issued for the transferred amount. It counts as an estimated payment for the following year, generally treated as paid on that year's first due date.
| On the same transcript | What it usually means |
|---|---|
| 836 with no 846 | The entire overpayment was applied to next year. |
| 836 + 846 | Split: part refunded, part applied forward. |
It should match the 'applied to next year's estimated tax' line on your return.
It is an estimated payment for the next year.
Look for a notice explaining the change.
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 →Once applied to next year's estimated tax, the election generally cannot be reversed — it is claimed on next year's return.
As a TC 716 on the next year's account transcript.
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 836, code 836 on transcript, transaction code 836 and TC 836 all refer to the same three-digit transaction code the IRS posts to your account.