United States · IRS account transcripts
IRS transaction code 300: Additional tax assessment by Examination or Appeals
What the code is defined as in IRS Document 6209, what the date beside it means, and what the IRS publishes about the codes around it.
Short answer: Document 6209 defines TC 300 as additional tax assessed by Examination or Appeals, an adjustment to a period that already has a TC 150.
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What the IRS calls TC 300
Document 6209, Section 8A lists TC 300 as Additional tax assessment by Examination or Appeals (Debit in the Document 6209 DR/CR column). The remarks column says:
“Assesses additional tax as a result of an Examination or Appeals Adjustment to a tax module which contains a TC 150 transaction.”
Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 300.
In plain language
TC 300 is the examination-side assessment. It is a debit and only posts to a period that already has a TC 150. TC 301 is the matching abatement of tax by Examination or Appeals.
Document 6209 says that when a TC 300 posts with certain disposal codes and an unreversed TC 420 or 424 is present, a TC 421 is generated to reverse it. It also says a TC 300 releases freezes for 640, 720, 840 or 841 and, for individual accounts, the 680 hold.
What the date next to it means
Document 6209 does not define the date on a TC 300 line. By the Taxpayer Advocate Service’s explanation, a transcript date is normally the transaction date, and the cycle date shows when the IRS processed the line. 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 300 generates a TC 421 (reversing the examination indicator) when specific disposal codes apply and a TC 420 or 424 is present.
- It lists a TC 30X posting (except with disposal code 7 or 11) 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 300.
Related codes
- TC 420 (examination indicator): examination indicator a 300 can reverse.
- TC 424 (examination request indicator): examination request indicator.
- TC 290 (additional tax assessment): additional tax by adjustment.
- TC 291 (abatement of prior tax assessment): abatement.
- TC 570 (additional liability pending and/or credit hold): hold a 30X can release.
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 300 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.
Frequently asked questions
What does TC 300 mean?
Document 6209: additional tax assessed as a result of an Examination or Appeals adjustment to a module that contains a TC 150.
Is TC 300 the same as TC 290?
No. Both add tax to a period that has a TC 150, but TC 300 is the Examination or Appeals assessment and TC 290 is an adjustment assessment.
What reverses a TC 300?
Document 6209 lists TC 301, abatement of tax by Examination or Appeals, which abates a previously posted TC 150, 290 or 300.
Does a TC 300 mean an audit is open?
It means an Examination or Appeals assessment posted. Whether an audit is still open is shown by TC 420 and 424, which the TC 300 may reverse.
Can this page tell me why TC 300 is on my account?
No. It repeats what Document 6209 says about the code. Only the IRS can say why a line is on your account.
Sources
Retrieved
- IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018)
- Taxpayer Advocate Service, Understanding Tax Account Transcripts: Part Two
- Taxpayer Advocate Service, Decoding IRS Transcripts: Part II
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 line is on your account, when a refund will arrive or what to do about your account. Rely on the IRS and a qualified tax professional for your situation.