United States · IRS account transcripts
IRS transcript codes lookup.
Type the three-digit transaction code from a line on your IRS account transcript and see what IRS Document 6209 says it is, including whether the doc marks it a debit or a credit.
Short answer: a transcript code (TC) is a three-digit transaction code. In IRS Document 6209, TC 150 is a return filed and tax assessed, TC 570 is additional liability pending and/or a credit hold that freezes the period from refunding, TC 846 is a refund of overpayment, and TC 971 is a miscellaneous code whose meaning depends on its action code. This page covers 40 common codes from the Rev. 3/2018 edition of Section 8A.
Look up a transaction code
Result
Enter a code such as 846 and press Look up.
What a transaction code is
Every action the IRS posts to a tax account carries a three-digit transaction code. Document 6209, the IRS reference guide for these codes, says transaction codes identify a transaction being processed and maintain a history of actions posted to the account on the master file. When you download an account transcript from your IRS online account, each line starts with one of them, followed by a short description, a date and an amount.
This lookup covers 40 codes that turn up on individual account transcripts: the return (150), penalties and interest (166, 196, 276), adjustments (290 to 301), examination markers (420, 421, 424), refund holds and releases (570 to 572, 810, 811), payments and credits (610 to 806), refunds and offsets (840 to 899) and the catch-all 971. Titles are Document 6209’s own, and each plain meaning stays inside its remarks column.
Reading the debit and credit column
Document 6209 marks many codes as a debit or a credit from the account’s point of view. A debit adds to what the account owes: TC 150 and TC 290 are debits. A credit reduces it: payments (TC 610, 660, 670), withholding (TC 806) and abatements (TC 291, 301) are credits. TC 846 is listed as a debit: it debits the period for the overpaid amount that is to be refunded. The Taxpayer Advocate Service notes that on a transcript, tax credits, withholding credits and similar items appear as negative amounts. So a debit is not a bad sign; these are bookkeeping directions.
For codes such as 420, 424, 570, 571 and 971, the column is blank in Document 6209. This tool shows “none listed” rather than guess.
A worked example (hypothetical)
Suppose an invented transcript shows, in order, TC 150 for a 2025 return, TC 806 for withholding and TC 846 for a refund. Read with this page: 150 means the return posted and the tax was assessed; 806 is the withholding credit (a credit, so shown as a negative figure); 846 is the refund of the overpaid amount being issued. If a TC 570 sat between the 806 and the 846, the doc’s statement that a 570 freezes refunding means the hold had to be released first. The example is made up; yours will differ.
Edge cases and common mistakes
- The R suffix. Document 6209 says an R after a transaction code means the transaction was reversed. It also says individual payment or penalty codes ending in 3 that are not listed are reversed versions of the matching code ending in 0.
- TC 971 is not one meaning. Document 6209 says it performs different actions depending on the action code. The three digits alone cannot tell you whether it is routine or serious. See the 570, 971, 846 sequence guide.
- 570 is not an audit. A 570 is a credit hold with several possible causes. The examination markers are TC 420 and TC 424, and they are separate codes.
- Individual vs business. The doc has a file column (I for individual, B for business). A few codes, such as 976, exist only on the business side.
Who this is for
Anyone holding an account transcript who wants the official definition of a line: refund filers, people reconciling a notice, and preparers explaining a transcript.
What this page does not cover
- It does not read your transcript, store anything, or tell you why a code is on your account.
- It does not predict refund timing or say whether a hold will be released.
- The edition is Rev. 3/2018. IRS says the current edition of Document 6209 is internal-only, so a newer code or a changed definition may not appear here.
- It is general information, not tax or legal advice. For your account, use your IRS online account or call the IRS.
All codes on this page
| Code | Document 6209 title | Debit / credit |
|---|---|---|
| TC 150 | Return filed and tax liability assessed | Debit |
| TC 160 | Manually computed delinquency penalty | Debit |
| TC 166 | Delinquency penalty | Debit |
| TC 196 | Interest assessed | Debit |
| TC 270 | Manual assessment of failure-to-pay penalty | Debit |
| TC 276 | Failure-to-pay penalty | Debit |
| TC 290 | Additional tax assessment | Debit |
| TC 291 | Abatement of prior tax assessment | Credit |
| TC 300 | Additional tax assessment by Examination or Appeals | Debit |
| TC 301 | Abatement of tax by Examination or Appeals | Credit |
| TC 420 | Examination indicator | none listed |
| TC 421 | Reverse examination indicator | none listed |
| TC 424 | Examination request indicator | none listed |
| TC 460 | Extension of time for filing | none listed |
| TC 480 | Offer in compromise pending | none listed |
| TC 520 | IRS litigation instituted | none listed |
| TC 530 | Currently not collectible | none listed |
| TC 570 | Additional liability pending and/or credit hold | none listed |
| TC 571 | Reversal of TC 570 | none listed |
| TC 572 | Correction of 570 processed in error | none listed |
| TC 582 | Lien indicator | none listed |
| TC 604 | Assessed debit cleared | none listed |
| TC 610 | Remittance with return | Credit |
| TC 660 | Estimated tax payment | Credit |
| TC 670 | Subsequent payment | Credit |
| TC 706 | Overpayment applied from another tax module | Credit |
| TC 766 | Generated refundable credit allowance | Credit |
| TC 768 | Earned income credit | Credit |
| TC 806 | Credit for withheld taxes and excess FICA | Credit |
| TC 810 | Refund freeze | none listed |
| TC 811 | Reverse refund freeze | none listed |
| TC 840 | Manual refund | Debit |
| TC 841 | Cancelled refund check deposited | Credit |
| TC 846 | Refund of overpayment | Debit |
| TC 898 | Treasury Offset Program offset | none listed |
| TC 899 | Treasury Offset reversal or agency refund | none listed |
| TC 971 | Miscellaneous transaction | none listed |
| TC 972 | Reverses TC 971 | none listed |
| TC 976 | Posted duplicate return (business accounts) | Credit |
| TC 977 | Posted amended return | Credit |
Frequently asked questions
What does TC 150 mean on an IRS transcript?
Document 6209 titles it Return Filed and Tax Liability Assessed, a debit. A tax liability assessed from the original return establishes the tax period on the account.
What does TC 570 mean?
Additional liability pending and/or credit hold. Document 6209 says it freezes the period from refunding or offsetting credit out. It can be generated by several events and is released by others, including TC 571.
What is TC 846 on a transcript?
Refund of overpayment. Document 6209 says it debits the period for the overpaid tax, plus applicable interest, that is to be refunded to the taxpayer. It is a computer-generated line.
What does TC 971 mean?
Miscellaneous transaction. Document 6209 says it performs different actions based on its action code, so you need the action code to know what it records.
Does a debit code mean I owe money?
Not by itself. Document 6209 uses debit and credit as accounting directions for the period. A refund line, TC 846, is a debit, and a withholding credit, TC 806, is a credit.
What does an R after the code mean?
Document 6209 says an R after a transaction code indicates that the transaction has been reversed.
Is this list current?
It uses the Rev. 3/2018 edition of Section 8A, the latest we could retrieve from irs.gov on 20 October 2026. IRS says the current edition is internal-only, so definitions may have changed.
Can I paste my transcript here?
Please do not. Type only the three-digit code. The page runs in your browser, sends nothing, and has no use for your amounts, dates or taxpayer ID.
Sources
Retrieved
- IRS Document 6209, Section 8A, Master File Codes (Rev. 3/2018)
- Taxpayer Advocate Service, Decoding IRS Transcripts: Part II (updated 30 Sep 2025)
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 hold was placed, when a refund will arrive or what to do about your account. Rely on the IRS and a qualified tax professional for your situation.