IRS transcript codes
Your IRS Account Transcript is a ledger of transaction codes. Here's what every common one means — no forum archaeology required.
Return Filed & Assessment
Your return was filed and tax assessed. Marks the start of the 3-year refund/expiry clock.
Taxpayer Data Deleted
Module data was removed — often seen during identity-theft corrections.
Additional Tax Assessed
Additional tax assessed with no return change — audit adjustments, math errors. A $0 290 means review closed with no change.
Tax Abated
Previously assessed tax was reduced or removed.
Additional Tax/Assessment by Examination
Additional assessment from an audit or CP2000.
Examination Indicator
Return pulled for audit/examination.
Examination Closed
The audit was closed.
Examination Request
Return sent to Examination for review — audit possible.
Examination Indicator Transferred
Exam moved between IRS functions.
Return Freeze/Status Change
Miscellaneous freeze on the account.
Additional Account Action Pending / Freeze
The return is frozen for review — refund delayed. Usually resolves to 571.
Freeze Resolved
The 570 freeze was lifted — processing resumed.
Payment with Return
Payment posted with the filed return.
Payment Dishonored
A payment was returned/reversed (bounced check).
Payment Posted
A payment was applied to the account.
Credit to Your Account
A refundable credit (EITC, ACTC, withholding) was applied.
Earned Income Credit
EITC specifically applied to the account.
W-2/1099 Withholding
Withholding credits from employer/payer forms posted.
Refund Freeze
Refund frozen — often identity verification or offset review.
Refund Freeze Released
The 810 freeze was lifted.
Refund Canceled
Refund transaction reversed/canceled.
Credit Transferred Out
Your refund/credit was moved to another tax year or liability.
Refund Deposited to Debt
Refund applied to an existing liability instead of being paid out.
Refund Issued
The money code — your refund was approved and a deposit/check date is set. The date next to 846 is your refund date.
Refund Offset (BFS/TFMS)
Refund offset to a non-IRS debt — child support, state tax, federal debt.
Offset Refund Transfer
Offset refund returned/adjusted.
Appointed Representative (2848)
Power of attorney was filed — a pro is now representing you.
Revoked POA
Power of attorney withdrawn.
Notice Issued
The IRS sent you a notice — check the literal description next to the code.
Duplicate Return Filed
A second return posted — can signal identity theft.
Amended/Duplicate Return Posted
An amended return (1040-X) or duplicate was processed.