United States · IRS account transcripts
IRS transaction code 591: Satisfying transaction: no longer liable for tax
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 591 as a satisfying transaction recording that the taxpayer is no longer liable for tax. It satisfies this module and later modules for the same MFT if not already delinquent.
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What the IRS calls TC 591
Document 6209, Section 8A lists TC 591 as Satisfying transaction: no longer liable for tax (no debit or credit shown for it in Document 6209). The remarks column says:
“No longer liable for tax. Satisfies this module and all subsequent modules for same MFT if not already delinquent.”
Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 591.
In plain language
TC 591 is the broader sibling of TC 590. Where a 590 closes one period, Document 6209 says a 591 satisfies this module and all subsequent modules for the same MFT that are not already delinquent.
Like TC 590 it requires a three-digit closing code for IDRS input; the doc points to Section 11.8(3) for those codes, which this page does not reproduce. It is not a refund code.
What the date next to it means
Document 6209 does not define the date on a TC 591 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 592 reverses any previously posted TC 59x in the module.
- It does not state what follows a TC 591 on a refund transcript.
This page gives no timing. The IRS documents we read state no timeline for what follows TC 591.
Related codes
- TC 590 (satisfying transaction: not liable this tax period): not liable for this period only.
- TC 150 (return filed and tax liability assessed): the return line for a period that is posted.
- TC 582 (lien indicator): another account-status indicator.
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 591 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 591 mean?
Satisfying transaction: no longer liable for tax. It satisfies this module and later modules for the same MFT if not already delinquent.
What is the difference between TC 590 and TC 591?
TC 590 satisfies this module only. TC 591 reaches this and subsequent modules for the same MFT.
Is TC 591 a refund code?
No. Document 6209 describes it as a satisfying transaction recording no longer liable for tax.
What reverses a TC 591?
Document 6209 says TC 592 reverses any previously posted TC 59x.
Can this page tell me why TC 591 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.