United States · IRS account transcripts
IRS transaction code 977: Posted amended return
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 977 as a posted amended return: it identifies an input return with Condition Code G (amended) or an IMF 1040X (identified by Block number 200-299).
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What the IRS calls TC 977
Document 6209, Section 8A lists TC 977 as Posted amended return (Credit in the Document 6209 DR/CR column). The remarks column says:
“Identifies an input return which contained Condition Code G (Amended), or an IMF 1040X (identified by Block number 200-299).”
Source: IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018), entry for transaction code 977.
In plain language
TC 977 marks that an amended return posted. Document 6209 says the TC 150 is replaced with TC 977 by the computer, and that an amount posted with TC 977 is a remittance amount and does not reflect an adjustment in liability. Any later change to the tax is posted separately as a TC 29X or 30X.
The doc also says that for individual accounts, if the original return has not posted, a CP 29 or 729 notice of the amended return is issued 19 cycles after the return due date, and the module is frozen from offset out and refund until released by the original return (except for a 1040X).
What the date next to it means
Document 6209 does not define the date on a TC 977 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 any subsequent adjustment is input via TC 29X or 30X.
- It also says TC 977 is systemically generated when a TC 971 with action code 010 or 013 is input.
This page gives no timing. The IRS documents we read state no timeline for what follows TC 977.
Related codes
- TC 150 (return filed and tax liability assessed): the original return.
- TC 976 (posted duplicate return): duplicate return.
- TC 971 (miscellaneous transaction): miscellaneous code that can generate a 977.
- TC 290 (additional tax assessment): adjustment posted after an amended return.
- TC 300 (additional tax assessment by examination or appeals): Examination adjustment.
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 977 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 977 mean?
Posted amended return. Document 6209: it identifies an input return with Condition Code G (amended) or an IMF 1040X.
Does the TC 977 amount change what I owe?
Document 6209 says the amount posted with TC 977 is a remittance amount and does not reflect an adjustment in liability.
How is the change to the tax recorded?
Document 6209 says any later adjustment is posted separately as a TC 29X or 30X.
Does TC 977 freeze a refund?
For individual accounts, Document 6209 says the module is frozen from offset out and refund until released by the original return (except a 1040X) if the original return has not posted.
Can this page tell me why TC 977 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.