IRS transaction code 424: Examination request indicator

What the IRS calls TC 424

Document 6209, Section 8A lists TC 424 as Examination request indicator (no debit or credit shown for it in Document 6209). The remarks column says:

“Return referred to Examination or Appeals Division.”

Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 424.

In plain language

TC 424 records a referral. Document 6209 says it generates examination opening inventory information and deletes the record from the DIF file, if present. It also says the transaction can be generated for individual accounts when an Information Returns Program (IRP) underreporter case is referred to Examination.

Like TC 420 it is a status marker. It does not say what will be asked of you or what, if anything, will change on the account.

What the date next to it means

Document 6209 does not define the date on a TC 424 line. By the Taxpayer Advocate Service’s explanation, a transcript date is normally the transaction date, with the cycle date showing 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 TC 421 reverses TC 420 or 424, and lists TC 425 as “a TC 424 which was reversed.”
• It lists a TC 670 payment that creates a credit balance while a TC 420 or 424 is unreversed as one way a TC 570 hold is generated.

This page gives no timing. The IRS documents we read state no timeline for what follows TC 424.

Related codes

• TC 420 (examination indicator): examination indicator.
• TC 300 (additional tax assessment by examination or appeals): assessment that can reverse a 424.
• TC 570 (additional liability pending and/or credit hold): hold a payment can generate while a 424 is open.
• TC 976 (posted duplicate return): duplicate return (business accounts): the notice differs when a 420 or 424 is unreversed.

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 424 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.