IRS transcript codes, in plain English

Your account transcript is the IRS's own ledger — 150, 806, 570, 971, 846 — written in code. Paste it into the decoder or look up any code below: what it means, what comes next, and what to do.

37 codes explainedOpen holds flaggedRuns in your browserLinked to the notices they trigger

Free IRS transcript decoder

Copy the transactions section of your account transcript (IRS Online Account → tax records) and paste it below. Every line with a transaction code is explained, open holds are flagged, and refunds and offsets are summarized. It runs entirely in your browser — nothing is uploaded; still, there is no need to paste your name or address.

Your plain-English reading will appear here.

Holds, freezes & reviews

Codes that stop a refund or signal a review. Each has a matching release code — the question is always whether it posted.

TC 570 — Additional account action pendingYour refund is frozen while the IRS reviews something on the account.TC 810 — Refund freezeA deliberate refund stop by an IRS unit — it stays until that unit releases it with TC 811.TC 571 — Resolved additional account actionThe TC 570 hold is released — the review is finished.TC 420 — Examination of tax returnAn examination (audit) has been opened on this return.TC 811 — Removed refund freezeThe TC 810 refund freeze has been lifted.TC 421 — Closed examination of tax returnThe examination (TC 420) is closed — with or without a change.TC 424 — Examination request indicatorThe return was pulled for examination consideration — not yet an audit.TC 922 — Review of unreported incomeThe Automated Underreporter program is matching your return against W-2s and 1099s.

Refunds, offsets & transfers

Where an overpayment actually went: out to you, to another IRS year, or to a non-IRS debt.

TC 846 — Refund issuedThe IRS has issued your refund; the date is when it is scheduled to go out.TC 776 — Interest credited to your accountInterest the IRS pays on a late or increased refund — added to the 846 amount.TC 826 — Credit transferred out to another tax periodYour overpayment was moved to pay a balance you owe on another IRS account or year.TC 706 — Credit transferred in from another tax periodAn overpayment from a different year was applied to this year's balance.TC 836 — Credit elect transferred out to next yearThe overpayment was carried forward as next year's estimated tax payment.TC 898 — Refund applied to non-IRS debtPart or all of the refund went to a non-IRS debt through the Treasury Offset Program.TC 740 — Undelivered refund check returnedA paper refund check came back to the IRS — usually an out-of-date address.

Return posted & credits

The return landing on your account and the credits that feed the refund.

TC 766 — Credit to your accountA refundable credit or generated credit posted to your account — it feeds the refund.TC 150 — Tax return filedYour original return is on the account; the amount is the tax assessed, not your refund.TC 806 — W-2 or 1099 withholdingFederal income tax withheld from your pay and other income, credited to the account.TC 768 — Earned income creditThe Earned Income Tax Credit you claimed has posted to the account.

Adjustments & amended returns

Changes to the tax after the return posted — up, down, or $0.00 bookkeeping.

TC 290 — Additional tax assessedAn adjustment outside an audit — often $0.00, which usually means a review finished without change.TC 977 — Amended return filedYour amended return (1040-X) or claim has been recorded — the result comes later as 290 or 291.TC 291 — Abatement of prior tax assessmentPreviously assessed tax was reduced — often from an amended return or allowed claim.TC 300 — Additional tax or deficiency assessment by examinationAdditional tax from an examination (audit) has been assessed.

Notices & paperwork

Letters mailed, extensions, representatives — context codes that explain the rest.

TC 971 — Miscellaneous transaction (e.g., Notice issued)A multipurpose code — the text beside it is the meaning. Most often: the IRS mailed you a notice.TC 960 — Appointed representativeA representative (Form 2848) or designee (Form 8821) was added to the account.TC 460 — Extension of time to fileA filing extension is recorded — more time to file, not to pay.

Payments

Money you sent, and when it posted.

TC 610 — Payment with returnA payment made with the original return has posted.TC 670 — PaymentA payment made after the return — toward a bill or an installment agreement.

Penalties & interest

The meters that grow a balance — and the codes that show them removed.

TC 166 — Penalty for late filing of tax returnThe failure-to-file penalty — 5% of unpaid tax per month late, up to 25%.TC 276 — Penalty for late payment of taxThe failure-to-pay penalty — 0.5% of unpaid tax per month, up to 25%.TC 196 — Interest charged for late paymentInterest on unpaid tax and penalties — compounded daily until paid.TC 176 — Penalty for not pre-paying taxThe estimated tax (underpayment) penalty for not paying enough during the year.

Collection & legal status

Liens, hardship status, offers and legal holds on a balance-due year.

TC 470 — Taxpayer claim pendingCollection on the balance is paused while your claim or dispute is considered.TC 582 — Lien placed on assets due to balance owedA Notice of Federal Tax Lien has been filed for this year's balance.TC 530 — Balance due account currently not collectibleActive collection is paused (often for hardship) — the debt still exists.TC 520 — Bankruptcy or other legal action filedCollection is suspended because bankruptcy or another legal action was recorded.TC 480 — Offer-in-compromise pendingAn Offer in Compromise is under consideration; levies are generally paused.

The cycle code

The 8-digit number on the TC 150 line (for example 20261305) is the cycle code: the year (2026), the posting week of the IRS processing calendar (13), and a two-digit day code (05). Day codes 01–05 are commonly read as Friday through Thursday for accounts that update daily; accounts that update weekly usually show 05. The cycle tells you which batch your account posted in — it is not a refund date, and a later cycle on the transcript simply means the account updated again.

The “as of” date

The account balance on a transcript is computed as of a date — the balance, accrued interest and penalties are calculated to that day. It is not a deposit date, and a changed “as of” date alone does not mean anything happened on the account. The transaction codes are what move.

Got a letter too?

A 971 “Notice issued” line means one is in the mail. Every notice page explains the deadline and drafts the response letter free.

Look up your IRS notice →

Frequently asked questions

What are IRS transcript codes?

Three-digit transaction codes (TCs) the IRS posts to your account for every event: the return posting (150), withholding (806), credits (766, 768), holds (570, 810), refunds (846), offsets (826, 898), penalties, payments and notices (971). Your account transcript lists them in date order with amounts.

Which transcript shows the codes?

The account transcript. The return transcript shows the lines of your return, not transaction codes. Get the account transcript in your IRS Online Account under tax records, or by mail with Form 4506-T.

What does the 'as of' date on my transcript mean?

It is the date the IRS computed the balance, penalties and interest to — not a refund date or a processing milestone. It often moves forward as the account updates.

How do I know if my refund is held?

Look for a hold code without its release: 570 without 571, 810 without 811, or 420 without 421. A 971 'Notice issued' next to it means a letter explaining the hold is on its way. The decoder above flags open holds automatically.

Is the decoder safe to use?

It runs entirely in your browser — the text you paste is never sent to our server. You still do not need to paste your name, address or the masked SSN line; the transaction lines are enough.