IRS transaction code 971: Miscellaneous transaction

What the IRS calls TC 971

Document 6209, Section 8A lists TC 971 as Miscellaneous transaction (no debit or credit shown for it in Document 6209). The remarks column says:

“Performs different actions based on the Action Code which are listed separately.”

Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 971.

In plain language

TC 971 is a catch-all. The meaning sits in the action code, which is listed separately in Document 6209 and often is not visible on the plain transcript line. Two people can both see a TC 971 and have entirely different things recorded.

It is not an audit marker: examination status is shown by TC 420 and 424. Some action codes concern amended returns or identity-theft review; the examples below are from the 2012 edition of the doc and illustrate the range, not your account.

What the date next to it means

Document 6209 does not define the date on a TC 971 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 972 reverses a TC 971.
• It does not state what follows a TC 971 on a refund transcript; the action code determines what was recorded.

This page gives no timing. The IRS documents we read state no timeline for what follows TC 971.

TC 971 action codes that can sit near a refund

Document 6209 (2012 edition, the one with the action-code list) defines, among many others:

• Action code 010: Amended return or claim forwarded to Accounts Management.
• Action code 011: Non-receipt of refund check.
• Action code 012: Amended return or claim forwarded to Collection.
• Action code 013: Amended return or claim forwarded to Examination.
• Action code 015: Amended return or claim forwarded to Underreporter.
• Action code 120: Amended return or claim in Submission Processing.
• Action code 121: Potential identity-theft case selected by the Taxpayer Protection Unit for review prior to posting.
• Action code 122: Case selected by the Taxpayer Protection Unit for review after posting.

That list is from an older edition: examples of how varied a 971 can be, not a reading of your account.

Related codes

• TC 570 (additional liability pending and/or credit hold): credit hold often seen near a 971.
• TC 846 (refund of overpayment): refund line.
• TC 977 (posted amended return): amended return, also generated when a 971 AC 010 or 013 is input.
• TC 420 (examination indicator): examination indicator, a separate code.

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 971 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.