IRS transaction code 582: Lien indicator

What the IRS calls TC 582

Document 6209, Section 8A lists TC 582 as Lien indicator (no debit or credit shown for it in Document 6209). The remarks column says:

“Federal Tax Lien has been filed for this tax period.”

Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 582.

In plain language

TC 582 records a lien filing against a specific tax period. Document 6209 says the transaction can represent two kinds of lien, “self-releasing” and “re-filed”, each with its own indicator setting.

For individual accounts the doc says it is also used as a “2032A Indicator” and a Carry-over Basis Indicator, so the same three digits can mean more than a lien. The line does not say whether the lien has been released; that is a separate code.

What the date next to it means

Document 6209 does not define the date on a TC 582 line. By the Taxpayer Advocate Service’s explanation, a transcript date is normally the transaction date of 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 583 reverses TC 582, and must be used with a definer code: DC 1 released, DC 2 withdrawal due to administrative error, DC 3 withdrawal due to collection due process appeal.
• It does not say what follows a TC 582 on a refund transcript.

This page gives no timing. The IRS documents we read state no timeline for what follows TC 582.

Related codes

• TC 570 (additional liability pending and/or credit hold): credit hold, a different mechanism.
• TC 971 (miscellaneous transaction): miscellaneous code that can appear on the same account.
• TC 846 (refund of overpayment): refund line.

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 582 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.