IRS transaction code 976: Posted duplicate return

What the IRS calls TC 976

Document 6209, Section 8A lists TC 976 as Posted duplicate return (Credit in the Document 6209 DR/CR column). The remarks column says:

“Identifies the input return which causes a duplicate posting condition. TC 150 is replaced with TC 976 by computer.”

Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 976.

In plain language

TC 976 appears when a return posts to a period that already has one. For individual accounts, Document 6209 says the computer replaces the TC 150 with a TC 976, that a CP 36 Notice of Duplicate Return is issued, and that the module is frozen from offsetting and refunding until released by an Examination (TC 30X) or Tax Adjustment (TC 29X) posting.

For business accounts, the doc says it identifies the input return (TC 150) that caused the duplicate posting, or an amended return, and that a CP 193 is issued unless an unreversed TC 420 or 424 is posted, in which case CP 293 is issued, and (with exceptions) the module is frozen from offset and refund until a TC 30X or 29X adjustment posts. The doc lists a business-account entry and an Employee Plans entry as well.

What the date next to it means

Document 6209 does not define the date on a TC 976 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 individual-account module is frozen from offsetting and refunding until released by a TC 30X or TC 29X adjustment.
• It does not state what refund line follows.

This page gives no timing. The IRS documents we read state no timeline for what follows TC 976.

Related codes

• TC 977 (posted amended return): posted amended return.
• TC 150 (return filed and tax liability assessed): the return line it replaces.
• TC 570 (additional liability pending and/or credit hold): another hold on refunding.
• TC 290 (additional tax assessment): adjustment that releases the freeze.
• TC 300 (additional tax assessment by examination or appeals): Examination adjustment that releases the freeze.

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 976 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.