IRS code 977: Amended return filed

Your amended return (1040-X) or claim has been recorded — the result comes later as 290 or 291. Here is what it means, what usually happens next, and what to do.

Adjustments & amended returnsInformationalTransaction code 977Free transcript decoder

What TC 977 means

On your account transcript it reads: 977  Amended return filed Informational

TC 977 posts when the IRS has received and recorded your amended return (Form 1040-X) or claim on the account. It is the processing marker, not the result — the tax change itself arrives separately as a TC 290 (increase) or TC 291 (decrease).

Also written as: IRS code 977, code 977 on transcript, 977 IRS code, transaction code 977.

What usually happens next

Amended returns are slow: the IRS's general guidance is 8 to 12 weeks, and it can take 16 weeks or longer. The Where's My Amended Return tool tracks the stages. Completion shows as a 290 or 291, then a refund (846) or a notice explaining the result.

TC 977 with other codes

On the same transcriptWhat it usually means
971 'Amended tax return or claim forwarded' → 977Received, routed and recorded for processing.
977 → 291 → 846Amended return reduced the tax; refund issued.
977 → 290Amended return increased the tax; a bill follows.

What to do about TC 977

1

Track it on Where's My Amended Return

Updates lag, but it confirms the stage.

2

Do not file a second 1040-X for the same change

Duplicates slow processing.

3

Wait for the 290 or 291

That is when the result is final.

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Notices and guides that go with TC 977

Frequently asked questions

How long after TC 977 will my amended return be processed?

The IRS's general guidance is 8 to 12 weeks, and it can take up to 16 weeks or longer.

What does TC 976 mean?

A duplicate return was posted for the year — often a second original return — which can trigger review.

Where do I see TC 977?

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.

Is "IRS code 977" the same as TC 977?

Yes. IRS code 977, code 977 on transcript, transaction code 977 and TC 977 all refer to the same three-digit transaction code the IRS posts to your account.

Other transcript codes