IRS transcript codes: what each refund code on your account means

What do IRS transcript codes mean?

An IRS transcript code is a three-digit transaction code that the IRS posts to your tax account each time something happens to your return: it is received, assessed, credited, frozen, adjusted or refunded. The IRS defines every code in Document 6209, Section 8A, its internal processing manual, and the same codes print on the tax account transcript you can pull for free.

The codes matter because Where's My Refund shows only three stages, while the account transcript shows the individual steps behind them. A hold code, a notice code or an offset code can explain a delay days before a letter reaches your mailbox.

How to read a transaction code on your IRS account transcript

Each line in the transactions section of an account transcript has the same parts. Read them left to right and the line becomes a dated record of one action.

Credits such as withholding (TC 806) print as negative numbers because they reduce what you owe. Debits such as the tax assessed on your return (TC 150) and the refund itself (TC 846) print as positive numbers. When the refund goes out, the account balance moves back toward zero.

Our step-by-step guide to reading an IRS transcript walks through the header, the return information block and a full worked example. The eight-digit number in the cycle column has its own page on IRS cycle codes.

Which transcript codes mean your refund is coming?

A refund is on its way when TC 846 appears with a date and an amount. Before that, a clean return usually shows TC 150 plus the credit codes that make up the refund, with no hold code posted after them.

• TC 150, return filed and tax assessed: the return has posted to your account. See TC 150 explained.
• TC 806, credit for withheld taxes: federal withholding from your W-2s and 1099s.
• TC 766, generated refundable credit allowance: refundable credits such as the Additional Child Tax Credit.
• TC 768, earned income credit: the EITC amount allowed.
• TC 776, generated interest due on overpayment: interest the IRS owes you, added when a refund is paid late.
• TC 846, refund of overpayment: the refund has been scheduled, including any interest. See code 846 and when the money arrives.

IRS account transcript codes that mean a hold

A hold code freezes the account so no refund or offset can go out until the IRS releases it. Each hold has a matching reversal code, and the reversal is the line to watch for.

TC 570 is the hold most filers see. It often posts alongside a TC 971 that records a notice, such as the CP05 letter sent when the IRS is checking income, withholding or credits. Our pages on code 570 and the 571 release and code 971 notice issued cover both lines. A TC 810 refund freeze, and the TC 811 that lifts it, is explained on our code 810 page.

The Taxpayer Advocate Service gives guideline times for holds: about 60 days after you send information the IRS requested, and 45 to 180 days for IRS reviews depending on complexity (TAS, held or stopped refunds).

Transcript codes that mean an offset or a change to your refund

A refund can shrink after it is calculated. Three codes explain most reductions, and each one also triggers a mailed notice or letter.

• TC 826, overpayment transferred: the IRS moved part or all of the refund to another tax year or account with a past-due federal tax balance. A CP49 notice usually follows.
• TC 898, Treasury Offset Program offset: the Bureau of the Fiscal Service took part of the refund for a non-tax debt such as child support or a state tax debt. It posts with the same date as the refund it reduced.
• TC 290, additional tax assessment: the IRS adjusted the return. A positive amount means more tax, and a $0.00 amount often means an adjustment or hold release with no change in tax. See code 290 explained.

Document 6209 notes that a TC 898 is reversed by a TC 766 carrying the same offset trace number. So a TC 766 that posts after a TC 898, on a return where no new refundable credit was claimed, is worth asking the IRS about: it may be a reversal rather than a credit. For the debt side, including who to contact and how injured spouse claims on Form 8379 work, start with our guide to the tax refund offset.

IRS transcript codes and meanings for amended returns and missing refunds

A few codes show up only after something unusual happens: an amended return, a check that never arrived, or a deposit the bank rejected. Their definitions, from Document 6209, are short but useful.

The account transcript does not print action code numbers such as AC 010. It prints a short explanation instead, so match the wording beside a 971 against the letter you receive.

Why does my transcript show no codes?

An account transcript with no transactions, or a message that no return was filed, almost always means the return has not posted yet. TC 150 appears only after the IRS finishes initial processing, which can take several weeks after e-filing and longer for paper returns.

1. Confirm you pulled the account transcript, not the return transcript.
2. Check the tax year. A tax year 2025 return filed in 2026 is listed under the tax period ending December 31, 2025.
3. If the return was e-filed less than three weeks ago or mailed less than six weeks ago, wait and check again the following week.
4. If Where's My Refund shows Return Received but the transcript is blank, the return is in processing; the two tools update on different schedules.
5. If months have passed with no TC 150 and no letter, contact the IRS or the Taxpayer Advocate Service.

What transcript codes cannot tell you

Codes record what has already posted, not what the IRS will do next. A transcript cannot tell you why a return was picked for review, which document a reviewer wants, or the exact day money reaches your bank.

Refund prediction charts built from cycle codes and code sequences are guesses, not IRS guidance. For the exact send date, rely on TC 846 or the Refund Sent stage in Where's My Refund, and read any IRS letter before calling.