IRS transaction code 826: Overpayment transferred to another tax module

What the IRS calls TC 826

Document 6209, Section 8A lists TC 826 as Overpayment transferred to another tax module (Debit in the Document 6209 DR/CR column). The remarks column says:

“An ECC computer generated debit for the amount of overpayment credit transferred to another tax module within this taxpayer’s account. The corresponding credit is 706.”

Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 826.

In plain language

TC 826 moves an overpayment out of one tax period into another within the same account. The line on the period it leaves is the 826 (a debit); the matching credit on the period it enters is TC 706.

This is a transfer within the account, not a refund. Document 6209 does not say why a transfer was made; the reason would be in the account history or the IRS notice for the year in question.

What the date next to it means

Document 6209 does not define the date on a TC 826 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 the corresponding credit is TC 706 on the receiving module.
• It does not state what follows a TC 826 on a refund transcript.

This page gives no timing. The IRS documents we read state no timeline for what follows TC 826.

Related codes

• TC 846 (refund of overpayment): refund of overpayment, a different outcome.
• TC 150 (return filed and tax liability assessed): the return line for the period.
• TC 806 (credit for withheld taxes and excess fica): withholding credit.
• TC 898 (treasury offset program offset): offset out of a refund.

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 826 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.