IRS transaction code 290: Additional tax assessment

What the IRS calls TC 290

Document 6209, Section 8A lists TC 290 as Additional tax assessment (Debit in the Document 6209 DR/CR column). The remarks column says:

“Additional tax as a result of an adjustment to a module which contains a TC 150 transaction.”

Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 290.

In plain language

TC 290 is a debit adjustment line. It only posts to a period that already has a TC 150. Document 6209 notes that a TC 290 with a zero amount posts even to a module with a particular freeze, and that a zero-amount TC 290 in the blocking series 960 to 969 indicates a taxpayer penalty abatement request was considered and rejected.

The same entry lists the freezes a TC 290 releases. Among them are the 570 hold (the doc’s -R freeze) and the refund hold (-K), alongside several others. That is why a TC 290 sometimes appears near a TC 570 on a transcript.

What the date next to it means

Document 6209 does not define the date on a TC 290 line. By the Taxpayer Advocate Service’s explanation, a transcript date is normally the transaction date (the effective date of the action), while the cycle date shows when the IRS processed it. The Taxpayer Advocate Service explains the general rule: a transaction date is the effective date of a transaction on a tax account, and the cycle date represents the date the IRS processed it. Sometimes the two coincide and sometimes they do not. See the transcript date guide and the cycle code decoder.

What the IRS publishes about what comes next

• Document 6209 says a TC 290 generates an assessment of interest (TC 196) if applicable.
• It lists a TC 29X posting (with exceptions) among the events that release a 570 freeze.

This page gives no timing. The IRS documents we read state no timeline for what follows TC 290.

Related codes

• TC 291 (abatement of prior tax assessment): abatement (the credit counterpart).
• TC 300 (additional tax assessment by examination or appeals): additional tax by Examination or Appeals.
• TC 570 (additional liability pending and/or credit hold): freeze a 290 can release.
• TC 150 (return filed and tax liability assessed): the line it adjusts.
• TC 420 (examination indicator): an unreversed 420 affects whether a 290 posts.

Who this is for

Filers, family members and preparers reading an IRS account transcript who want the published definition of a single line before looking at the rest.

What this page does not cover

• Why TC 290 is on your account, what it means for your situation, or what to do about it.
• When a refund will arrive. Use the IRS refund tracker or your online account.
• Anything beyond the Rev. 3/2018 Section 8A entry and the Taxpayer Advocate Service explanations cited below.
• Tax or legal advice. Use your IRS online account or contact the IRS or a qualified tax professional for your case.