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IRS Transaction Codes and Error Codes

IRS Transaction Codes and Error Codes are used while your tax return and tax refund are being processed. Trying to decipher what they mean? You might see these codes when you look at your tax transcripts or when you check the IRS Where’s My Refund (WMR).

The three digit transaction codes are associated with your tax return on your tax account transcript. The IRS uses these to track actions that are posted to your account on the Master File and they may appear on your IRS Account Transcript.

Codes 846, 570 and 826 are common codes we see trending on the refund grapevine.

IRS Code 846 Refund of Overpayment is the transcript code that signals the time for a happy dance and that a refund is forthcoming.

IRS Code 570 Additional Liability Pending/or Credit Hold is a code that can mean different things for different people and your refund could be delayed. But don’t worry, it doesn’t mean you are being audited. Let’s call it the Bump in the Road code.

IRS Code 826 Overpayment Transferred is a code that means that a refund will be used to pay old debts.

The next section are also so common codes. The complete list is at the bottom of this page. You can search if you are seeing any other codes are your transcript or the results when you check the WMR.


Return Filed & Tax Liability Assessed


Examination Request Indicator


Reversed TC 424


Generated Refundable Credit Allowance, IRS TOP Offset Reversal   w/OTN


Earned Income Credit


IRS Code 826 is a code that mean Overpayment Transferred and the refund will be used to pay old debts.


Refund Freeze


Reverse Refund Freeze


IRS Code 846 signals a refund has been issued and it is time to do a happy dance.


IRS Code 971 is a code meaning Miscellaneous Transaction. It usually signals that you will be getting a letter in the mail with more information about your tax return.


IRS Code 9001 is a code meaning there was an attempt to access information using the wrong Social Security number or TIN.

Your turn… ask questions about IRS Transaction Codes and Error Codes and join the live conversation here.

IRS Transaction Codes and Error Codes

Below is a complete list of IRS transactions and error codes used from the official Internal Revenue Manual which can be found at

The abbreviations used under the heading “File” are as follows: Individual Master File (IMF) “I”, Business Master File (BMF) “B”, Employee Plan Master File (EPMF) “E”, Individual Retirement Account File (IRAF) “A “, Payer Master File (PMF) “P”.

Transaction CodeFileD/CTitle
000I/B/E Establish an Account or Plan
001B/E Resequence an Account due to a TIN Change
001E Resequence due to Plan  Number change
001I Resequence an Account
001B/E TIN Change Failed to Resequence
002E Resequence EPMF Merge-Fail
003B Duplicate Tax Modules are not Resequenced
003B BMF Partial Merge
004B BMF Partial Merge
005I/B/E Resequenced Account or Plan for Merge
006I/B/E Account Resequenced to Master File Location
006E Merge Plan Resquenced
007I/B Carrier Transaction
008I/B IMF/BMF Complete Merge
011I/B/E Change EIN or SSN
011E Change Plan Number
012I/B/E Reopen Entity Account or Plan
013I/B/E Name Change
013E Plan Name Change
014I/B/E Address Change
015I/B/E Location and/or   ZIP Code
016I/B/E Miscellaneous Change Entity Codes
017I Spouse SSN
017E Change File Folder Number
018I/B Release Undeliverable Refund Check Freeze
019I/B/E ZIP Code/Area Office Change
020I/B/E Closes Account or Deactivates Account or Delete a Plan
022B Delete EO Submodule
023B Reverse the election to lobby
024B Election to Lobby
025  No Resequence-SSN
026I/B/E Delete Changed TIN or Old Plan Data
026I/B IMF/BMF Complete Merge
030I/B Update Location Codes Out-of- Campus
040I/B Directs Change to Valid SSN
041I/B Directs Change to Invalid SSN
052B Reversal of TC 053, 054, 055
053B/E Plan Year Ending Month Change
054B Retained FYM
055B Change or Adopt New FYM
057B Reversal of TC 054, 055
058B Rejection of Form 8716
059B Rejection of Form 1128
060B Elect Foreign Sales Corporation (FSC)
061B Revoke Reverses TC 060, 063, 064, or 065
062B Erroneous
063B FSC Election Received
064B FSC Election Denied
065B FSC Revocation Received
066B Terminate FSC Received
070B Church Exemption from Social Security Taxes
071B Revocation of Church Exemption from Social Security Taxes
072B Deletion of TC 070 Input in Error
073B Correction of Erroneous Revocation / Termination
076  Indicate acceptance of Form 8832
077B Reversal of TC 076
078B Rejection of Form 8832, Entity Classification Election
079B Revocation of Form 8832, Entity Classification Election
080I Validates Spouse’s SSN
082B Acceptance of Form 8869
083B Reversal of TC 082
084B Termination of Form 8869
085B Reversal of TC 084
086B Effective date of revocation
087B Reversal of TC 086
090B Small Business Election
091B Terminate Small Business
092B Reverses TC 090, 093, 095,097
093B Application for Small Business Election
094B Application for Small Business Denied
095B Application for Small Business Pending
096B Small Business Election Terminated
097B Application for Small Business Pending National Office Approval
098B Establish or Change in a Fiduciary Relationship
099B Termination of Fiduciary Relationship
100B Acceptance of Qualified Subchapter S Trust (QSST)
101B Revocation of Qualified Subchapter S Trust (QSST)
102B Acceptance of Electing Small Business Trust (ESBT)
103B Revocation of Electing Small Business Trust (ESBT)
110B Designates Windfall Profits Tax Return to GMF Unpostable System
120I/B Account Disclosure Code
121E Employee Plan Characteristics
122E Reversal of Employee Plan Characteristics
123E Update of Employee Plan Characteristics
125E Plan Termination
126E Reversal of Termination
127E Administrator Data Change
128E Administrator Data Change
129I HHS Request
130I/B Entire Account Frozen from Refunding
131I/B Reversal of TC 130 Refund Freeze
132I Reversed TC 130
136B Suppress FTD Alert
137B Reverse Supress
140I IRP Delinquency Inquiry
141I/B/E Delinquency Inquiry
142I/B/E Delinquency Investigation
148I/B Issuance of TDA or   Assembly
149I/B Reversal of TC 148
150I/B/E/P/ADReturn Filed & Tax Liability Assessed
150I Entity Created by TC 150
151E Reversal of TC 150 or 154
152I Entity Updated   by TC 150
154E Posting F5330 Data
155E 1st Correspondence Letter Sent
156E Subsequent Correspondence Sent
157E Schedule A
157B Form 5578, Non- Discrimination Certification
159I Settlement Data
160BDManually Computed Delinquency Penalty
161I/BCAbatement of Delinquency Penalty
162I/B Failure to File Penalty Restriction Deletion
166I/BDDelinquency Penalty
167I/BCAbate Delinquency Penalty
170I/BDEstimated Tax Penalty
171I/BCAbatement of Estimated Tax Penalty
176I/BDEstimated Tax Penalty
177I/BCAbatement of Estimated Tax Penalty
180BDDeposit Penalty
181BCDeposit Penalty Abatement
186BDFTD (Deposit) Penalty Assessment
187BCAbatement of FTD Penalty Assessment
190I/BDManually Assessed Interest Transferred In
191I/BCInterest Abatement
196I/BDInterest Assessed
197I/BCAbatement of Interest Assessed
200IDTaxpayer Identification Number Penalty Assessment
201ICTaxpayer Identification Number Penalty Abatement
234BDAssessed Daily Delinquency Penalty
235BCAbates Daily Delinquency Penalty
238BDDaily Delinquency Penalty
239BCAbatement of Daily Delinquency Penalty
240I/BDMiscellaneous Penalty
241I/BCAbate Miscellaneous Civil Penalty
246BDForm 8752 or 1065 Penalty
247BCAbatement of 1065 Penalty
270I/BDManual Assessment Failure to Pay Tax Penalty
271I/BCManual Abatement of Failure to Pay Tax Penalty
272I/B/A Failure to Pay Penalty Restriction Deletion
276I/BDFailure to Pay Tax Penalty
277I/BCAbatement of Failure to Pay Tax Penalty
280I/BDBad Check Penalty
281I/BCAbatement of Bad Check Penalty
286I/BDBad Check Penalty
287BCReversal of Bad Check Penalty
290I/BDAdditional Tax Assessment
291I/BCAbatement Prior Tax Assessment
294I/BDAdditional Tax Assessment with Interest Computation Date
295I/BCAbatement of Prior Tax Assessment with Interest Computation Date
298I/BDAdditional Tax Assessment with Interest Computation Date
299I/BCAbatement of Prior Tax Assessment Interest Computation Date
300I/BDAdditional Tax or Deficiency Assessment by Examination Div. or Collection Div.
301I/BCAbatement of Tax by Examination or Collection Div.
304I/BDAdditional Tax or Deficiency, Assessment by Examination, Div.with Interest Computation Date
305I/BCAbatement of Prior Tax Assessment by Examination Div. with Interest Computation Date
308I/BDAdditional Tax or Deficiency Assessment by Examination or Collection Div. with Interest Computation Date
309I/BCAbatement of Prior Tax Assessment by Examination Div. with Interest Computation date
310IDPenalty for Failure to Report Income from Tips
311ICTip Penalty Abatement
320I/BDFraud Penalty
321I/BCAbatement of Fraud Penalty
336I/BDInterest Assessment on Additional Tax or Deficiency
337I/BCAbatement of Interest Assessed on Additional Tax or Deficiency
340I/BDRestricted Interest Assessment
341I/BCRestricted Interest Abatement
342I/B Interest Restriction Deletion
350I/BDNegligence Penalty
351I/BCNegligence Penalty Abatement
360I/BDFees & Collection Costs
361I/BCAbatement of Fees & Collection Costs
370I/BDAccount Transfer-In
380I/BDOverpayment Cleared Manually
386I/BDClearance of Overpayment
388I/BDStatute Expiration Clearance to Zero Balance and Removal
389I/BCReversal of Statute Expiration
400I/BCAccount Transfer-out
402I/BDAccount Re-Transferred-In
420I/B/E Examination Indicator
421I/B/E Reverse Examination Indicator
424I/B/E Examination Request Indicator
425I Reversed TC 424
427B Request Returns from SERFE file
428I/B/E Examination or Appeals Case Transfer
429I/B Request AIMS Update from MF
430ICEstimated Tax Declaration
430I Entity Created by TC 430
432I Entity Updated   by TC 430
446I/B/E Merged Transaction Indicator
450I/BDTransferee Liability Assessment
451I/BCReversal of TC 450
459B Prior Quarter Liability, Forms 941 and 720
460I/B/P Extension of Time for Filing
462I/B/E Correction of a TC 460 Transaction Processed in Error
463B Waiver to File on Mag Tape
464B Reversal of TC 463
468B Extension of Time to Pay Estate Tax
469B Reversal of TC 468
470I/B Taxpayer Claim Pending
471I/B Reversal of Taxpayer Claim Pending
472I/B Reversal of Taxpayer Claim Pending
474I/B/E Interrupts Normal Delinquency Processings
475I/B/E Permits TDI Issuance
480I/B Offer-in-Compromise Pending
481I/B Offer-in-Compromise Rejected
482I/B Offer-in-Compromise Withdrawn/Terminated
483I/B Correction of Erroneous Posting of TC 480
488B Installment and/or Manual Billing
489B Installment Defaulted
490P Mag Media Waiver
494B/I Notice of Deficiency
495B/I Closure of TC 494 or correction of TC 494 processed in error
500I Military Deferment
502I Correction of TC 500 Processed in Error
503  TC 500 changed to 503 when posting TC 502
510I Releases Invalid SSN Freeze on Refunds
520I/B IRS Litigation Instituted
521I/B Reversal of TC 520
522I/B Correction of TC 520 Processed in Error
524  Collateral Agreement Pending
525  Collateral Agreement No Longer Pending
528I/B Terminate Stay of Collection Status
530I/B Currently not Collectible Account
531I/B Reversal of a Currently not Collectible Account
532I/B Correction of TC 530 Processed in Error
534I/BCExpired Balance Write-off, accrued or assessed
535I/BDReversal of Expired Balance Write-off
537I/B Reversal of Currently not Collectible Account Status
538B Trust Fund Recovery Penalty Cases
539B Trust Fund Recovery Penalty Case Reversal
540I Deceased Taxpayer
542I Correction to TC 540 Processed in Error
550I/B Waiver Extension of Date Collection Statute Expires
560I/B/E Waiver Extension of Date Assessment Statute Expires
570I/B Additional Liability Pending/or Credit Hold
571I/B Reversal of TC 570
572I/B Correction of TC 570 Processed in Error
576IDUnallowable Tax Hold
577ICReversal Of TC 576
582I/B Lien Indicator
583I/B Reverse Lien Indicator
586B Transfer/revenue receipt cross ref. TIN
590B/I/E Satisfying Trans. Not liable this Tax period
591B/I/E Satisfying Trans. No longer liable for tax for same MFT if not already delinquent
592B/I/E Reverse 59X Trans.
593B/I/E Satisfying Trans. Unable to locate taxpayer
594B/I/E Satisfying Trans. Return previously filed
595B/I/E Satisfying Trans. Referred to Examination
597B/I/E Satisfying Trans. Surveyed satisfies this module only
598B/I/E Satisfying Trans. Shelved- satisfies this module only
599B/I/E Satisfying Trans. Returned secured-satisfies this module only
600B/I/ECUnderpayment Cleared Manually
604B/I Assessed Debit Cleared
605B/I Generated Reversal   of TC 604
606I/BCUnderpayment Cleared
607I/BDReversal of Underpayment Cleared
608I/BCStatute Expiration Clearance to Zero Balance and Remove
609I/BDReversal of Statute Expiration
610I/BCRemittance with Return
611I/BDRemittance with Return Dishonored
612I/BDCorrection of 610 Processed in Error
620BCInitial Installment Payment: Form 7004, MFT 02+33
621BDInstallment Payment Check Dishonored
622BDCorrection of TC 620 Processed in Error
630I/BCManual Application of Appropriation Money
632I/BDReversal of Manual Application of Appropriation Money
636I/BCSeparate Appropriations Refundable Credit
637I/BDReversal of Separate, Appropriations Refundable Credit
640I/BCAdvance Payment of Determined Deficiency or Underreporter Proposal
641I/BDDishonored Check on Advance Payment
642I/BDCorrection of TC 640 Processed in Error
650BCFederal Tax Deposit
651BDDishonored Federal Tax Deposit
652BDCorrection of FTD Posted in Error
660I/BCEstimated Tax
660BCFederal Tax Deposit
661I/BDES payment or FTD Check Dishonored
662I/BDCorrection of TC 660 Processed in Error
666ICEstimated Tax Credit Transfer In
667IDEstimated Tax Debit Transfer out
670I/BCSubsequent Payment
671I/BDSubsequent Payment Check Dishonored
672I/BDCorrection of TC 670 Processed in Error
673  Input of a TC 672 Changes an existing TC 670 to TC 673
678BCCredits for Treasury Bonds
679BDReversal of Credits for Treasury Bonds
680I/BCDesignated Payment of Interest
681I/BDDesignated Payment Check Dishonored
682I/BDCorrection of TC 680 Processed in Error
690I/BCDesignated Payment of Penalty
691I/BDDesignated Payment Check Dishonored
692I/BDCorrection of TC 690 Processed in Error
694I/BCDesignated Payment of Fees and Collection Costs
695I/BDReverse Designated Payment
700I/BCCredit Applied
701I/BDReverse Generated Overpayment Credit Applied
702I/BDCorrection of Erroneously Applied Credit
706I/BCGenerated Overpayment Applied from Another Tax Module
710I/BCOverpayment Credit Applied from Prior Tax Period
712I/BDCorrection of TC 710 or 716 Processed in Error
716I/BCGenerated Overpayment Credit Applied from Prior Tax Period
720I/BCRefund Repayment
721I/BDRefund Repayment Check Dishonored
722I/BDCorrection of TC 720 Processed in Error
730I/BCOverpayment Interest Applied
731I/BDReverse Generated Overpayment Interest Applied
732I/BDCorrection of TC 730 Processed in Error
736I/BCGenerated Interest Overpayment Applied
740I/BCUndelivered Refund Check Redeposited
742I/BDCorrection of TC 740 Processed in Error
756BCInterest on Overpayment Transferred from IMF
760I/BCSubstantiated Credit Payment Allowance
762I/BDCorrection of TC 760 Processed In Error
764ICEarned Income Credit
765IDEarned Income Credit Reversal
766I/BCGenerated Refundable Credit Allowance
766I/BCIRS TOP Offset Reversal   w/OTN
767I/BDGenerated Reversal of Refundable Credit Allowance
767I/BDRejected TOP Offset Reversal w/OTN
768ICEarned Income Credit
771BDInterest Reversal Prior to Refund Issuance
772I/BDCorrection of TC 770 Processed in Error or interest netting
776I/BCGenerated Interest Due on Overpayment
777I/BDReverse Generated Interest Due Taxpayer or interest netting
780I/B Master File Account Compromised
781I/B Defaulted Account Compromise
782I/B Correction of TC 780 Processed in Error
788I/B All Collateral Conditions of the Offer Completed
790B/ICManual Overpayment Applied from IMF
792B/IDCorrection of TC 790 Processed in Error
796BCOverpayment Credit from IMF
800I/BCCredit for Withheld Taxes
802I/BDCorrection of a TC 800 Processed in error
806I/BCCredit for Withheld Taxes & Excess FICA
807I/BDReversed Credit for Withheld Taxes
810I Refund Freeze
811I Reverse Refund Freeze
820I/BDCredit Transferred
821I/BCReverse Generated Overpayment Credit Transferred
822I/BCCorrection of an Overpayment Transferred In Error
824I/BDOverpayment Credits Transferred to Another or to Non-MF Accounts
826I/BDOverpayment Transferred
830I/BDOverpayment Credit Elect (Transferred) to Next Periods Tax
832I/BCCorrection of Credit Elect
836I/BDOverpayment Credit Elect Transferred to Next Periods Tax
840I/BDManual Refund
841I/BCCancelled Refund Check Deposited
842BCRefund Deletion
843I/BDCheck Cancellation Reversal
844I/B Erroneous Refund
845I/B Reverse Erroneous Refund
846I/BDRefund of Overpayment
850I/BDOverpayment Interest Transfer
851I/BCReverse Generated Overpayment Interest Transfer
852I/BCCorrection of TC 850 Processed in Error
856I/BDOverpayment Interest Transfer by Computer
860I/B Reverses Erroneous Abatement
876IDInterest on Overpayment Transferred to BMF
890IDManual Transfer of Overpayment Credits to BMF
892ICCorrection of TC 890 Processed in Error
896I/BDOverpayment Credit Offset
897I/BCDMF Offset Reversal
898I/B FMS TOP Offset
899I/B FMS TOP Offset reversal or Agency Refund/Reversal
901I/B/E Delete IDRS Indicator
902I/B/E Campus IDRS Indicator
903I/B Master File IDRS Entity Delete
904I/B/E Notify IDRS Entity or Module not Present
920I/B IDRS Notice Status
922I IRP Underreporter
924I IRP Communication
930I/B/E Return Required Suspense
932I/B Reverse Return Required Suspense
960I/B/E Add/Update Centralized Authorization File Indicator Reporting Agents File
961I/B/E Reverse Centralized Authorization File Indicator
970B F720 Additional Schedules; or F945 liability amounts from F945-A and related dates, F941 liability amounts from Schedule B and related dates
971B/I Miscellaneous Transaction
972B/I Reverses Amended/ Duplicate Return XREF TIN/ Tax Period Data
973B Application for Tentative Refund F1139 Processed Return Filed-8038 Series Return and Additional Filing of Form 5330
976I/ECPosted Duplicate Return
977I/ECPosted Amended Return Posted Consolidated Generated Amended, Late Reply, or DOL Referral
980B W-3/1096 Transaction
982B CAWR Control DLN Transaction
984B CAWR Adjustment Transaction
986B CAWR Status Transaction
990I/B/E/P Specific Transcript
991I/B Open Module Transcript
992I/B/E/P Complete or TaxClass Transcript
993I/B/P Entity Transcript
994I Two Accounts Failed to Merge/ Transcript Generated
995I/B Difference in Validity Status/ Transcript Generated
996B/I Follow-up on Uncollectible
998B Update Entity Information

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