Amended tax return transcript: what codes 971, 977, 290, 291 and 846 mean for your refund
Short answer
On an amended tax return transcript, TC 971 and TC 977 mean your Form 1040-X was received and posted, TC 290 or TC 291 shows the adjustment, and TC 846 gives the date your amended refund was issued. These lines are on the tax account transcript for the year you amended, not the tax return transcript. An amount beside the 977 is a payment you sent, not your refund.
- 01Where to look
- Tax account transcript for the amended year
- 02TC 977
- Amended return posted; the amount, if any, is a payment sent with it
- 03TC 971 action code 010 or 013
- Claim sent to Accounts Management (010) or Examination (013)
- 04TC 291
- Abatement of prior tax: your tax went down
- 05TC 846
- Refund issued, including any interest
Where does an amended return show on a transcript?
An amended return shows on the tax account transcript for the tax year you changed. The IRS says the account transcript shows changes made after you filed your original return, while the tax return transcript shows only the original return as filed. If you pull a return transcript to look for your 1040-X, you will not find it.
You can view the account transcript right away in your IRS Individual Online Account, which covers the current year and 9 prior years, or order it by mail and allow 5 to 10 calendar days. The record of account transcript also works, because it combines the return and account transcripts for the current and 3 prior years. Our guide on how to read an IRS transcript explains the layout, dates and cycle codes.
Amended return transcript codes in the order they appear
The codes below come from IRS Document 6209, the IRS's own reference for transaction codes. Not every amended return shows every code, and the dates depend on how busy the unit handling your claim is.
| Code | Document 6209 meaning | What it tells you |
|---|---|---|
| TC 971 | Miscellaneous transaction; with action code 010 or 013 it records an amended return or claim sent to a unit | The 1040-X was received and routed |
| TC 977 | Amended return posted | The 1040-X is on your account; no change to your tax yet |
| TC 290 | Additional tax assessment; a zero-amount 290 often appears when an adjustment or hold release posts | Tax went up, or the account was adjusted with no change |
| TC 291 | Abatement of prior tax assessment | Tax went down; a refund may follow |
| TC 806 or 807 | Credit for withheld taxes, or its reversal | Withholding was added or reduced by the amendment |
| TC 776 | Generated interest due | Interest the IRS owes you is being added |
| TC 846 | Refund of overpayment, plus applicable interest | Refund issued on the date shown |
What does 971 mean for an amended return?
For an amended return, TC 971 records where your 1040-X was sent. Document 6209 action code 010 means the amended return or claim went to Accounts Management, the normal path. Action code 013 means it went to Examination, which signals a closer look at the claim.
The transcript does not print the action code number, only a short explanation. If the text beside the 971 mentions Examination, expect a letter from an examiner, and allow longer than the usual 8 to 12 weeks. For the other ways a 971 appears on refund transcripts, see our page on IRS code 971.
What does 977 mean on a transcript?
TC 977 means your amended return has posted to the account. Document 6209 notes that a TC 977 is also generated automatically when a TC 971 with action code 010 or 013 is entered, which is why the two codes often share a date. That pairing is what people describe when they search for IRS code 971 and 977 on an amended return.
Any amount beside the 977 is money you sent with the 1040-X, not the change in your tax. A 977 showing $0.00 is normal for an amendment that claims a refund. The actual increase or decrease comes later through a TC 29X or, if Examination handled it, a TC 30X.
When does the amended refund show as 846?
The amended refund shows as TC 846 once the adjustment has posted and the refund is scheduled, dated on or after the TC 290 or 291 line. The 846 date is the date the IRS issued the refund. A direct deposit normally reaches the bank on or soon after that date; a check needs mailing time.
The 846 amount can be larger than your 1040-X claim because it includes interest (the separate TC 776 line). It can be smaller if part was applied to a debt, which shows as a TC 898 offset by the Bureau of the Fiscal Service or a transfer to another tax year. Our code 846 and code 290 pages cover those lines in more depth.
Example: an amended refund on an account transcript
The table shows how an amended 2024 return claiming a $500 withholding correction might look. Dates, amounts and the wording of explanations are illustrative; your transcript may phrase the explanations differently.
| Code | Explanation (paraphrased) | Date | Amount |
|---|---|---|---|
| 971 | Amended return or claim forwarded for processing | 05-04-2026 | $0.00 |
| 977 | Amended return filed | 05-04-2026 | $0.00 |
| 290 | Additional tax assessed (zero-amount adjustment) | 07-06-2026 | $0.00 |
| 806 | W-2 or 1099 withholding | 07-06-2026 | -$500.00 |
| 776 | Interest credited to your account | 07-13-2026 | -$45.35 |
| 846 | Refund issued | 07-13-2026 | $545.35 |
Credits to your account appear as negative amounts, which is why the added withholding and the interest carry a minus sign. Reading down the table: the claim was received in early May, adjusted in early July, and the refund was issued a week later with interest counted from the April 15, 2025 due date of the 2024 return.
What if the transcript shows no amended return codes?
No 971 or 977 after about 3 weeks usually means the 1040-X has not been logged yet, particularly for a mailed return. Check that you are looking at the account transcript for the right tax year, then compare with Where's My Amended Return.
If neither shows anything after 8 weeks, confirm the form was sent to the right address or accepted by e-file. Our Form 1040-X guide lists the mailing centers, and the page on how to amend a tax return online explains e-file acceptance and the three-per-year limit. The amended return guide covers the full process.
Common questions
Does a 971 on my amended return mean an audit?
Not necessarily. A 971 routed to Accounts Management (action code 010) is normal processing. Only a 971 routed to Examination (action code 013) means the claim is getting an exam review.
How long after TC 977 will I get my amended refund?
There is no fixed gap. The IRS says amended returns normally take 8 to 12 weeks to process and can take up to 16. The refund posts as TC 846 after the TC 290 or 291 adjustment, so a 977 date tells you the claim is on file, not when it will be paid.
Why does my transcript show 977 but no refund?
TC 977 only means the amended return posted. The refund comes after the IRS makes the adjustment, shown as TC 290 or 291, and issues a TC 846.
Will the amended return show on my tax return transcript?
No. The tax return transcript shows only the original return as filed. Use the tax account transcript or the record of account to see amended return changes.
What does a TC 291 mean after an amended return?
TC 291 is an abatement of prior tax, meaning the IRS reduced the tax previously assessed. When your payments now exceed the lower tax, a refund follows as TC 846.
Why does my 846 amount differ from my 1040-X?
The IRS adds interest, shown as TC 776, and may subtract offsets for debts or adjust items it did not accept. The adjustment notice mailed to you explains any difference.
Sources
- IRS Document 6209, Section 8A, Master File Codes irs.gov
- IRS Document 6209, Section 8C (2018), TC 971 action codes irs.gov
- IRS, Tax return transcript types and ways to order them irs.gov
- IRS, Where's My Amended Return irs.gov
We check figures against these official pages. Rules change; confirm anything that affects a deadline or payment with the agency before you act.
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