The Automated Underreporter program is matching your return against W-2s and 1099s. Here is what it means, what usually happens next, and what to do.
On your account transcript it reads: 922 Review of unreported income Hold or watch
TC 922 shows that the Automated Underreporter (AUR) program is comparing your return with the W-2s, 1099s and other information returns filed about you. It is the computer match that produces CP2000 notices.
Also written as: IRS code 922, code 922 on transcript, 922 IRS code, transaction code 922.
If the match finds a discrepancy, a CP2000 proposing changes is mailed — often many months after the return was filed. If the difference is explained or too small, the review can close without a notice.
| On the same transcript | What it usually means |
|---|---|
| 922 + 971 'Notice issued' | A CP2000 or CP2501 is likely on its way. |
| 922 then 290 | The underreporter review ended with additional tax assessed. |
| 922 with nothing after | The review may still be open, or closed without change. |
Compare each W-2 and 1099 for the year with your return — missing 1099-B, 1099-NEC, 1099-K or 1099-R forms are the usual cause.
A CP2000 response with documentation (for example, cost basis for stock sales) is where it gets fixed.
Agree, partly agree or disagree — in writing, with documents.
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 →Not necessarily. It means your return is being matched against information returns; many reviews close without a notice.
It varies widely — CP2000s are often issued a year or more after the filing season.
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 922, code 922 on transcript, transaction code 922 and TC 922 all refer to the same three-digit transaction code the IRS posts to your account.