A multipurpose code — the text beside it is the meaning. Most often: the IRS mailed you a notice. Here is what it means, what usually happens next, and what to do.
On your account transcript it reads: 971 Miscellaneous transaction (e.g., Notice issued) Informational
TC 971 is a multipurpose code: its meaning is in the description printed beside it. The most common is 'Notice issued' — the IRS mailed you a letter or notice on the date shown, sometimes with the notice number (for example, 'Notice issued CP 0005'). Other common 971 descriptions include 'Amended tax return or claim forwarded for processing', identity-theft markers, 'Tax period blocked from automated levy program', and collection due process notices.
Reversal code: TC 972 — Prior 971 reversed. When it posts after this code, the effect above is undone.
Also written as: IRS code 971, code 971 on transcript, 971 IRS code, transaction code 971.
For 'Notice issued', expect the letter within about one to two weeks; the response window runs from the notice date printed on the letter, not the day it reaches you. If a 570 posted with it, the letter explains the hold and what to send. Other 971 descriptions carry their own next step — see the combinations below.
| On the same transcript | What it usually means |
|---|---|
| 570 + 971 'Notice issued' | The IRS mailed a letter about your refund hold — CP05, 4883C, 5071C or 12C are typical. |
| 971 'Notice issued' on a balance-due year | A billing or collection notice (CP14, CP501, CP504, LT11) — match it by date. |
| 971 'Amended tax return or claim forwarded for processing' | Your 1040-X was received and routed; a TC 977 follows. |
| 971 with an identity-theft description | The account is flagged for identity-theft handling — responses go through the IRS identity channel only. |
It is the meaning; the code alone is not.
The 971 date is the notice date — your response window starts there.
The letter says what is needed; its page here explains it and drafts the reply.
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 mailed you a notice or letter on that date. Look for it within one to two weeks; if a 570 hold is also present, the letter explains the hold.
Give it about two weeks. Many notices can also be viewed in your IRS Online Account. If nothing arrives, call the number on the IRS refund status page.
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 971, code 971 on transcript, transaction code 971 and TC 971 all refer to the same three-digit transaction code the IRS posts to your account.