IRS code 971 on your transcript: what notice issued means

What IRS code 971 means

IRS code 971 is the transaction code for a miscellaneous transaction. IRS Document 6209 says it performs different actions depending on an action code (AC) attached to it, and that TC 972 reverses it. The code itself carries no dollar amount and never changes your balance.

Your transcript does not print the action code number. Instead it shows a short explanation next to the 971, such as a notice issued or an amended return received, and sometimes the notice number. That explanation is what tells you which action the IRS recorded.

Because the 971 is only a flag, read it together with the codes around it. Our list of IRS transcript codes explains the hold, credit and refund lines it usually sits beside.

IRS code 971 action codes and notice numbers

Document 6209 lists more than 100 action codes for TC 971. Most concern business accounts, collection or bankruptcy, but a handful appear often on individual refund transcripts. The table below uses the definitions in the IRS's published 2018 edition of Document 6209, Section 8C.

If your transcript names a notice, look up that notice on irs.gov by its number (for example, search for Understanding your CP05 notice). Many people search for this notice as CP0005; the notice itself is titled CP05, and the IRS explains it on its CP05 page.

IRS code 971 notice issued: what to do next

A 971 notice issued line means the IRS generated a letter on that date; the paper copy usually arrives in the mail days to a couple of weeks later. The transcript tells you a letter exists, but only the letter tells you what to send and by when.

1. Note the date on the 971 line and any notice number in the explanation.
2. Watch your mail. If you have an IRS Individual Online Account, check whether a digital copy of the notice is posted there.
3. Read the notice and follow its deadline. For a CP05, no reply is needed unless the IRS asks; allow up to 60 days, as explained on our CP05 notice page.
4. If the notice asks you to verify your identity or send documents, do that first; the refund stays frozen until you do.
5. If no letter arrives within a few weeks of the 971 date, contact the IRS; the letter may have gone to an old address.

Why does 971 appear with 570?

A 971 and a 570 on the same date usually mean the IRS froze the refund and, in the same step, issued a notice explaining why. The 570 is the hold; the 971 is the record of the letter. This pairing is common with CP05 income and credit reviews, which Document 6209 records on individual accounts as TC 971 with action code 044.

The hold does not lift because the notice was sent. It lifts when a TC 571 or TC 290 posts, which our page on code 570 covers. If a 971 appears after a 290, it may record the adjustment notice, such as a CP12 explaining a changed refund; see our CP12 notice page and code 290.

What does IRS transcript code 971 mean in context? Three examples

The same code means different things depending on its neighbors. These simplified sequences show how to read a 971 by the lines around it.

• 150, then 570 and 971 on the same date, no 846: the refund is frozen and a notice explains why. If the notice is a CP05, the IRS says to allow up to 60 days before calling.
• 150, 846, then 971 weeks later with a 977: you filed Form 1040-X after the original refund. The 971 records where the amended return was routed and the 977 shows it posted.
• 570, then 290 for $0.00, then 846: the review ended with no change in tax; any 971 in between records a notice about the outcome.

If none of these patterns fit your transcript, the letter is the tiebreaker. Keep it with your transcript printout so the dates line up when you call the IRS or ask the Taxpayer Advocate Service for help.

Code 971 on amended returns

When you file Form 1040-X, a 971 often appears on the original year's account transcript to show where the amended return was routed. Document 6209 action code 010 means the amended return or claim went to Accounts Management, the usual path; action code 013 means it went to Examination, which signals a closer look.

The IRS says to allow 8 to 12 weeks for Form 1040-X processing, and some take up to 16 weeks. A later TC 977 means the amended return itself has posted. Our page on the amended return transcript walks through that sequence, and a refund from the amendment arrives as a new TC 846; see code 846.