IRS transaction code 570: Additional liability pending and/or credit hold

What the IRS calls TC 570

Document 6209, Section 8A lists TC 570 as Additional liability pending and/or credit hold (no debit or credit shown for it in Document 6209). The remarks column says:

“Indicates additional liability pending. Freezes (—R freeze) module from refunding or offsetting credit out.”

Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 570.

In plain language

TC 570 is a hold. It does not say why the hold was placed or how long it will last; several different events can generate one. Document 6209 lists, for example, a return posting with computer condition code 3 (individual accounts), a TC 670 payment that creates a credit balance while a TC 420 or 424 is unreversed, and a TC 680 that results in a credit balance of $5 or more.

The same entry lists what releases the freeze: a TC 571 or 572, the module going to a zero or debit balance, a TC 30X or 29X posting (with exceptions), a TC 150, and a few others. A refund line (TC 846) that appears after a 570 therefore implies a release happened, though the releasing line may not show on your transcript.

What the date next to it means

Document 6209 does not define the date on a TC 570 line. By the Taxpayer Advocate Service’s explanation, a transcript date is normally the transaction date, so it dates the line, not the end of the hold. 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 571 releases the 570/576 freeze status and TC 572 removes a TC 570 input in error.
• It lists the module going to a zero or debit balance, a TC 30X or 29X posting with listed exceptions, a TC 150 and TC 840 blocked 920-929 among the other release events. It gives no standard duration for the hold.

This page gives no timing. The IRS documents we read state no timeline for what follows TC 570.

Related codes

• TC 571 (reversal of tc 570): reversal of TC 570.
• TC 846 (refund of overpayment): refund line that can follow a release.
• TC 971 (miscellaneous transaction): miscellaneous code often seen nearby.
• TC 290 (additional tax assessment): adjustment that can release the hold.
• TC 420 (examination indicator): examination indicator linked to one way a 570 is generated.

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 570 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.