A representative (Form 2848) or designee (Form 8821) was added to the account. Here is what it means, what usually happens next, and what to do.
On your account transcript it reads: 960 Appointed representative Informational
TC 960 records that a representative or designee was added to your account — a Form 2848 power of attorney or a Form 8821 tax information authorization — in the IRS Centralized Authorization File.
Reversal code: TC 961 — Representative removed. When it posts after this code, the effect above is undone.
Also written as: IRS code 960, code 960 on transcript, 960 IRS code, transaction code 960.
The representative can now receive copies of notices if you authorized that and, under a 2848, act for you. TC 961 removes the authorization.
| On the same transcript | What it usually means |
|---|---|
| 960 | Representative added. |
| 961 | Representative removed or authorization revoked. |
An unexpected 960 is worth a call to the IRS.
Copies of notices may go to them.
File a revocation to end the authorization.
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 →A power of attorney (Form 2848) or tax information authorization (Form 8821) was recorded on your account.
Contact the IRS promptly; an unrecognized authorization can be a sign of fraud.
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 960, code 960 on transcript, transaction code 960 and TC 960 all refer to the same three-digit transaction code the IRS posts to your account.