United States · IRS account transcripts
TC 971 meaning and the 570, 971, 846 sequence.
Three codes often seen together on a delayed-refund transcript. See what each one is defined as, what the doc says links them, and what the sequence cannot tell you.
Short answer: IRS Document 6209 defines TC 570 as a credit hold that freezes the period from refunding, TC 971 as a miscellaneous code whose meaning comes from its action code, and TC 846 as the refund of overpayment. A 570 followed by a 846 implies the hold was released; a 971 in between only tells you something was recorded, not what. This page reads a sequence you type and flags only the links the doc supports.
Read a sequence of codes
Result
Enter codes such as 570, 971, 846 and press Read sequence.
The three codes, one at a time
TC 570 is titled Additional Liability Pending and/or Credit Hold in Document 6209. The doc says it indicates additional liability pending and freezes the period from refunding or offsetting credit out. It names several things that can generate one, including a return posting with a particular computer condition code and a payment creating a credit balance while an examination indicator (TC 420 or 424) is open. It is not by itself an examination.
TC 971 is titled Miscellaneous Transaction. Document 6209 says it performs different actions based on the action code, which are listed separately. That is why two people can both have a 971 and mean entirely different things. The Taxpayer Advocate Service also points to a TC 971 as the place an IRS narrative explains certain account transfers.
TC 846 is Refund of Overpayment: it debits the period for the overpaid tax, plus applicable interest, that is to be refunded to the taxpayer. It is generated by the system rather than typed in.
What links them, and what does not
The only direct link in the doc is between 570 and the refund: while a 570 freeze is active the period cannot refund. The doc lists how a 570 is released: a TC 571 or 572, the posting of certain TC 29X or 30X adjustments, a TC 150, or the period going to a zero or debit balance. A 846 that posts after a 570 therefore implies the freeze was released one way or another, though the releasing line may not be on your transcript.
Nothing in Document 6209 says 971 is a required step between 570 and 846, or that the three always appear in that order. Community posts describe the pattern as a routine hold-and-release; the IRS documents we read do not, so this page does not either.
TC 971 action codes that can sit near a refund
The action code is the part that carries the meaning, and it is usually not shown on the plain-language description of a transcript line. Document 6209 (2012 edition, the one we could retrieve with the action-code list) defines, among many others:
- Action code 010: Amended return or claim forwarded to Accounts Management.
- Action code 011: Non-receipt of refund check.
- Action code 012: Amended return or claim forwarded to Collection.
- Action code 013: Amended return or claim forwarded to Examination.
- Action code 015: Amended return or claim forwarded to Underreporter.
- Action code 120: Amended return or claim in Submission Processing.
- Action code 121: Potential identity-theft case selected by the Taxpayer Protection Unit for review prior to posting.
- Action code 122: Case selected by the Taxpayer Protection Unit for review after posting.
That list is from an older edition: examples of how varied a 971 can be, not a reading of your account.
What the IRS says about notices and waiting
A transcript line does not name the notice it relates to. If you received one, the notice itself explains. For example, the IRS page for a CP05 notice says it needs more time to verify income, income tax withholding, tax credits and/or business income, and asks you to allow up to 60 days before reaching out. That is the IRS’s statement for that notice; it is not a rule that every 570 or 971 lasts 60 days.
A worked example (hypothetical)
An invented transcript lists TC 150 in March, TC 570 and TC 971 in April, then TC 846 in June. Reading it with the sequence tool: the 570 froze refunding; the 971 recorded something under an action code you cannot see; the 846 shows the refund was generated, which implies the hold was released before it. The tool will not say why the hold happened or when the money arrives. The dates are invented.
Common mistakes
- Treating a 971 as a notice or an audit. It is a record of an action under an action code.
- Assuming a 846 means money is in hand. See the date guide.
- Looking for a 571 and worrying when it is absent. The doc lists other ways a 570 is released.
Who this is for
Filers whose refund seems stuck and whose transcript shows these codes, and the friends, family or preparers helping them read it.
What this page does not cover
- Why your hold was placed, how long it will last or whether you will be asked for anything.
- The action code on your own 971, which only the IRS can tell you.
- Anything beyond the Rev. 3/2018 Section 8A definitions, plus the 2012 action-code examples above.
- Tax or legal advice. Use your IRS online account or call the IRS for your specific case.
Frequently asked questions
What does TC 971 mean on an IRS transcript?
Document 6209 calls it a Miscellaneous Transaction that performs different actions based on its action code. The same three digits can record very different things.
Does TC 971 mean I am being audited?
Not by itself. Examination markers are separate codes, TC 420 and 424. A 971 records an action under an action code, and some of those codes concern amended returns or identity-theft review.
What does TC 570 mean?
Additional liability pending and/or credit hold. Document 6209 says it freezes the period from refunding or offsetting credit out.
What is TC 846?
Refund of overpayment. It debits the period for the overpaid tax, plus applicable interest, to be refunded to the taxpayer.
Is 570, then 971, then 846 the normal order?
The IRS documents we read do not describe it as a standard sequence. They define each code separately and list how a 570 hold is released. Any pattern beyond that comes from community posts.
Does a 846 after a 570 mean the hold is over?
It implies the freeze was released, since a 570 freezes the period from refunding. The releasing line, such as a TC 571, may not appear on the transcript.
How long does a 570 last?
The IRS documents we read give no standard duration for a TC 570. A CP05 notice asks for up to 60 days before contacting the IRS, but that is that notice’s instruction, not a rule for every hold.
Can this tool tell me why my refund is held?
No. It repeats what Document 6209 says about the codes you enter. Only the IRS can say why a hold was placed on your account.
Sources
Retrieved
- IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018)
- IRS Document 6209, ADP and IDRS Information Reference Guide (2012 edition): action codes, posting-cycle calendars
- IRS, Understanding your CP05 notice (page reviewed 25 Sep 2026)
- Taxpayer Advocate Service, Understanding Tax Account Transcripts: Part Two (updated 30 Sep 2025)
Official IRS and Taxpayer Advocate Service pages only. Each link was opened on the retrieval date and the facts above were read from it. The IRS is the authority.
General information — not tax advice
TNAADO is not affiliated with the IRS. This page explains published definitions and does not read, store or send your transcript. It cannot tell you why a hold was placed, when a refund will arrive or what to do about your account. Rely on the IRS and a qualified tax professional for your situation.