IRS Transcript Codes And WMR Reference Codes

Illustration of a Form 1040 with an arrow pointing to a government building, representing IRS transcript codes and Where’s My Refund reference codes

Key Points

Transcript codes are three-digit IRS transaction codes on your account transcript. Code 846 with a date means the IRS issued your refund, and code 570 means something is holding it.
Where’s My Refund reference codes are four-digit codes from the IRS refund tracker. The IRS manual updated in September 2026 lists 38 of them, and several mean a letter is on the way.
Paper refund checks are no longer the default. A return filed without bank information gets its refund frozen and a CP53E notice, with 30 days to add an account online.

Your IRS tax transcript and the Where’s My Refund tracker both use codes, and they don’t mean the same thing. Transcript codes are three-digit transaction codes, such as 150, 570 and 846. Reference codes are four-digit numbers that appear in the refund tracker, such as 1121 or 9001.

This page lists every transaction code the IRS publishes for account transcripts and every reference code in the current IRS manual. It also shows which code combinations mean a refund is on the way. If you’d rather skip the codes, our IRS tax refund calendar shows typical deposit timing by filing date.

We update this list before every filing season, and this version is built for returns filed in 2027. The questions readers ask most are collected in our list of Where’s My Refund questions and errors.

Table Of Contents

How Do You Look Up An IRS Code?
What Is An IRS Account Transcript?
How Do You Read An IRS Account Transcript?
Which Transcript Codes Matter Most For Your Refund?
What Do Common Transcript Code Combinations Mean?

What’s Changing For The 2027 Tax Season?
Full List Of IRS Transaction Codes
What Are Where’s My Refund Reference Codes?
What Should You Do If You See A Reference Code?
How Is Where’s My Refund Different From Your Transcript?

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How Do You Look Up An IRS Code?

Type the code into the lookup below to see what it means and what to do next. It searches the three-digit transcript codes and the four-digit Where’s My Refund codes on this page. An eight-digit number next to a transaction is a cycle code, and our IRS cycle codes breakdown shows how to read it.

IRS Code Lookup

Searches every code table on this page. Source: IRS. The College Investor.

What Is An IRS Account Transcript?

An IRS account transcript is a record of everything posted to your tax account for one tax year. It shows the return posting, your credits, payments, holds, offsets and the refund, each with a transaction code and a date. It’s one of five transcript types, and our tax transcripts overview covers the other four.

The fastest way to get it is your IRS online account, where the IRS Get Transcript page lets you view, print or download it. You can also order a mailed copy at 800-908-9946, and it arrives in five to 10 calendar days. If identity verification fails online, you may need to contact the IRS or use the mail option.

The new IRS app replaced IRS2Go on September 25, 2026, and signing in gives you access to your tax records on your phone. Form 4506-T still works for mailed copies of any transcript type, which helps if a lender or the FAFSA needs a different transcript.

How Do You Read An IRS Account Transcript?

Start with the transactions section at the bottom of the account transcript. Each line shows a code, a short explanation, a cycle number, a date and an amount. The cycle number tells you when the IRS posted the entry, as our cycle code breakdown explains.

Example IRS account transcript showing transaction codes, dates and amounts — Example IRS account transcript with transaction codes

Read the transactions in this order:

Find TC 150. Your return has posted, and the amount next to it is the tax assessed.
Check the credits. TC 806 is your withholding, TC 766 is a refundable credit and TC 768 is the earned income credit.
Look for holds. TC 570, TC 810 and TC 971 are the entries that slow a refund down.
Find TC 846. The date next to it is the date the IRS issued your refund.
Watch for offsets. TC 898 means a Treasury offset took some of the refund, and TC 826 means the IRS moved it to a balance in another year.

A TC 898 offset pays a debt such as past-due child support, a state tax bill or another federal debt, according to the IRS refunds page. Defaulted federal student loans are one of those debts, and our breakdown of whether student loans will take your tax refund covers where collections stand.

Which Transcript Codes Matter Most For Your Refund?

Code 846 is the one most filers wait for, since it means the IRS issued the refund. Codes 570, 810 and 971 are the ones that mean your return needs a closer look. The table below covers the codes that show up on most refund returns, drawn from IRS Document 6209. Codes tied to the earned income tax credit carry an extra wait because of the PATH Act.

IRS Transcript Codes That Matter For Your Refund

Code	What It Means	What To Do
150	Your return posted and the tax on it was assessed	Nothing. This is the first step for every return.
806	Federal income tax withheld, from your W-2s and 1099s	Nothing, as long as it matches your forms.
766	A refundable credit posted, such as the additional child tax credit	Nothing, unless the amount differs from your return.
768	The earned income credit posted	Expect the PATH Act hold, so no refund before February 15.
570	A hold on the refund for a pending liability or review	Watch for TC 971 and a letter. TC 571 lifts the hold.
571	The TC 570 hold was released	Look for TC 846 next.
810	Refund freeze	Wait for a letter. TC 811 lifts the freeze.
971	A miscellaneous action, such as a notice being issued	Check your mail and your IRS online account.
290	Additional tax assessed. A $0.00 amount can release an earlier hold	Look for TC 846 or a notice.
846	Refund issued, with the refund date next to it	Expect the deposit around that date.
898	The Treasury Offset Program took some or all of the refund for a debt	Call the Bureau of the Fiscal Service at 800-304-3107.
420 / 424	Return referred for examination	Wait for the IRS letter before you respond.
977	An amended return posted to your account	Track it in Where’s My Amended Return.

Source: IRS Document 6209 and Internal Revenue Manual 21.4.1. The College Investor.

A TC 570 followed by a TC 971 means the IRS sent a notice. On a refund return, that notice can be a CP05 letter saying the IRS is verifying your income, withholding or credits. Answer any request by its deadline, because the refund stays on hold until the review closes.

What Do Common Transcript Code Combinations Mean?

Single codes rarely tell the whole story, and the order they post in matters more. These are the combinations that show up on refund returns and what each one means for your money. The newer entries tied to direct deposit come from the Internal Revenue Manual section IRS phone staff use for refund questions. The IRS sent about 4 million notices for missing or wrong bank information by April 27, 2026, according to the National Taxpayer Advocate. Those rows explain many of the refund delays readers will see in 2027.

Common IRS Transcript Code Combinations

Codes You See	What It Means	What Happens Next
150, 806, 846	The return processed and the refund was issued	The deposit arrives around the 846 date.
150, 768 Or 766, 846	Earned income credit or additional child tax credit refund, held by the PATH Act	The 846 date can’t fall before February 15.
570, Then 971	The refund is on hold and the IRS sent a notice	Read the notice and answer by its deadline.
570, 971, Then 571	The hold was placed and then released	TC 846 follows if nothing else is owed.
570, Then 290 For $0.00	A review closed without changing your tax	Look for TC 846.
971 AC 804, No 846	The refund is frozen for missing or rejected bank information (CP53E)	Add a bank account in your IRS online account within 30 days.
970 AC 001, Then 846	You added a bank account online	TC 846 posts within one to two weeks.
971 AC 850, Then 846	A paper check waiver was approved, or the bank account couldn’t be verified	The check arrives within four weeks of the 846 date.
841, No New 846	The bank returned your direct deposit	Watch for a CP53E notice.
846, Then 898	A Treasury offset reduced the refund	The Bureau of the Fiscal Service mails an offset notice.
826 And 706	The refund was applied to a balance in another tax year	Check that year’s transcript.
971 AC 696	The Bureau of the Fiscal Service confirmed it received the refund record	Nothing. It doesn’t mean an offset.

Source: IRS Document 6209 and Internal Revenue Manual 21.4.1. The College Investor.

A TC 898 on a joint return can take your share of the refund for your spouse’s debt. In that case, Form 8379 injured spouse relief is how you ask for your portion back.

What’s Changing For The 2027 Tax Season?

The biggest change is that paper refund checks are no longer the default. The IRS began phasing out paper refund checks on September 30, 2025, under Executive Order 14247. The 2027 filing season will be the second one under those rules. If you don’t have a bank account, our list of second-chance checking accounts covers options for people who’ve been turned down before.

The shift happened fast. Paper check refunds fell to 2.2 million from January 1 through May 26, 2026, according to the National Taxpayer Advocate. That’s down from 8.4 million in the same stretch of 2025. About 98% of refunds went out by direct deposit, which is why a free checking account is the simplest way to avoid a delay.

What Happens If You File Without Direct Deposit Information?

The IRS still processes the return, but it freezes the refund. You’ll get a CP53E notice giving you 30 days to add a bank account in your IRS online account or pick a paper check exception. That same notice goes out when your bank rejects a deposit, which is a common reason a refund seems to vanish after the expected deposit date.

If you do nothing, the freeze releases after six weeks and the IRS mails a paper check. The CP53E is only issued once, so a second rejected deposit goes straight to a paper check. Our walkthrough on how to cash a tax refund check without a bank account helps if that’s where you land.

Paper check exceptions cover nine situations, including a disability, no access to a bank, an ITIN, an international bank account and incarceration. Once the IRS approves an exception, TC 971 AC 850 posts and the check arrives within four weeks of the TC 846 date. A plan for your tax refund helps if a slower check throws off your budget. These are the entries the IRS refund manual ties to the new rules, and your own transcript may show them with a shorter description.

New Direct Deposit Entries For The 2027 Tax Season

Code	What It Means
TC 971 AC 804	CP53E notice issued for a frozen or rejected direct deposit refund
TC 970 AC 001	Bank account added through your IRS online account
TC 971 AC 850	Refund switched to a paper check after a waiver or a failed bank check
TC 841	Direct deposit returned by the bank, with a P- freeze on the refund
TC 846	Refund issued, once the bank account or waiver is in place

Source: Internal Revenue Manual 21.4.1, updated September 2026. The College Investor.

When Does The 2027 Tax Season Start?

The IRS hasn’t announced the 2027 opening day yet. The 2026 season opened January 26, 2026, and the IRS announced that date on January 8. We’ll update our page on when IRS e-file opens as soon as the 2027 date is set.

Returns for tax year 2026 are due April 15, 2027, as listed on our tax due dates page. By law, refunds on returns that claim the earned income tax credit or the additional child tax credit can’t be issued before February 15. Our PATH Act refund dates page tracks when those refunds actually land.

What Else Changed Since Last Tax Season?

Three smaller changes affect what you see in the refund tracker and on your transcript. Each one explains a code or screen that confused readers in past seasons, and our list of reasons your tax return could be delayed covers the rest.

The IRS app replaced IRS2Go. Refund status still works without signing in, according to the IRS app FAQ.
Savings bonds are gone from refunds. TreasuryDirect ended paper savings bond purchases with tax refunds on January 1, 2025, so WMR codes 2015 to 2017 only apply to older returns.
Tax Topic 152 now points to the IRS refunds page. The old “Refer to Tax Topic 152” message in the tracker sends you to the IRS refunds page, which lists typical refund timing.

Review volume is the other thing to plan for. The Taxpayer Advocate’s June 2026 report found more than 14 million individual returns were suspended during processing in the 2026 season. More than one million taxpayers waited past normal processing times. Filing an accurate return with a valid bank account is still the best protection, and our ranking of the best tax software covers tools that catch errors before you file.

Full List Of IRS Transaction Codes

The table below lists 382 transaction codes from Document 6209, the IRS manual of processing codes. Many apply only to business, employment or estate accounts, so an individual filer will see a small set of them. If a code shows a penalty or balance you can’t pay, an IRS payment plan keeps it from growing into collections.

The most recent public edition of Section 8A is dated 2023, and every code here appears in it. The table scrolls, and the lookup at the top of this page jumps straight to any row. For a full overview of how refunds move, see our refund schedule.

Full List Of IRS Transaction Codes (382 Codes)

Code	Description
000	Establish account
001	Resequence account (TIN change)
002	Resequence merge fail
003	Duplicate tax modules are not resequenced
004	BMF partial merge
005	Resequenced account or plan for merge
006	Account resequenced to master file location
007	Carrier transaction
008	IMF/BMF complete merge
011	Change EIN or SSN or plan number
012	Reopen entity account or plan
013	Name change
014	Address change
015	Location and/or ZIP code change
016	Miscellaneous entity code change
017	Spouse SSN
018	Release undeliverable refund check freeze
019	Area office change
020	Close account
022	Delete EO submodule
023	Reverse the election to lobby
024	Election to lobby
025	No resequence SSN
026	Delete changed TIN
030	Update location codes
040	Direct change to valid SSN
041	Direct change to invalid SSN
052	Reversal of TC 053, 054, 055
053	Plan year ending month change
054	Retained FYM
055	Change or adopt new FYM
057	Reversal of TC 054, 055
058	Rejection of Form 8716
059	Rejection of Form 1128
060	Elect foreign sales corporation (FSC)
061	Revoke reverses TC 060, 063, 064, or 065
062	Erroneous
063	FSC election received
064	FSC election denied
065	FSC revocation received
066	Terminate FSC received
070	Church exemption from Social Security taxes
071	Revocation of church exemption from Social Security taxes
072	Deletion of TC 070 input in error
073	Correction of erroneous revocation or termination
076	Acceptance of Form 8832
077	Reversal of TC 076
078	Rejection of Form 8832, entity classification election
079	Revocation of Form 8832, entity classification election
080	Validates spouse’s SSN
082	Acceptance of Form 8869
083	Reversal of TC 082
084	Termination of Form 8869
085	Reversal of TC 084
086	Effective date of revocation
087	Reversal of TC 086
090	Small business election
091	Terminate small business
092	Reverses TC 090, 093, 095, 097
093	Application for small business election
094	Application for small business denied
095	Application for small business pending
096	Small business election terminated
097	Application for small business pending National Office approval
098	Establish or change in a fiduciary relationship
099	Termination of fiduciary relationship
100	Acceptance of qualified Subchapter S trust (QSST)
101	Revocation of qualified Subchapter S trust (QSST)
102	Acceptance of electing small business trust (ESBT)
103	Revocation of electing small business trust (ESBT)
110	Designates windfall profits tax return to GMF unpostable system
120	Account disclosure code
121	Employee plan characteristics
122	Reversal of employee plan characteristics
123	Update of employee plan characteristics
125	Plan termination
126	Reversal of termination
127	Administrator data change
128	Administrator data change
129	HHS request
130	Entire account frozen from refunding
131	Reversal of TC 130 refund freeze
132	Reversed TC 130
136	Suppress FTD alert
137	Reverse suppress
140	IRP delinquency inquiry
141	Delinquency inquiry
142	Delinquency investigation
148	Issuance of TDA
149	Reversal of TC 148
150	Return filed and tax liability assessed
151	Reversal of TC 150 or 154
152	Entity updated by TC 150
154	Posting F5330 data
155	First correspondence letter sent
156	Subsequent correspondence sent
157	Schedule A
159	Settlement data
160	Manually computed delinquency penalty
161	Abatement of delinquency penalty
162	Failure to file penalty restriction deletion
166	Delinquency penalty
167	Abate delinquency penalty
170	Estimated tax penalty
171	Abatement of estimated tax penalty
176	Estimated tax penalty
177	Abatement of estimated tax penalty
180	Deposit penalty
181	Deposit penalty abatement
186	FTD (deposit) penalty assessment
187	Abatement of FTD penalty assessment
190	Manually assessed interest transferred in
191	Interest abatement
196	Interest assessed
197	Abatement of interest assessed
200	Taxpayer identification number penalty assessment
201	Taxpayer identification number penalty abatement
234	Assessed daily delinquency penalty
235	Abates daily delinquency penalty
238	Daily delinquency penalty
239	Abatement of daily delinquency penalty
240	Miscellaneous penalty
241	Abate miscellaneous civil penalty
246	Form 8752 or 1065 penalty
247	Abatement of 1065 penalty
270	Manual assessment failure to pay tax penalty
271	Manual abatement of failure to pay tax penalty
272	Failure to pay penalty restriction deletion
276	Failure to pay tax penalty
277	Abatement of failure to pay tax penalty
280	Bad check penalty
281	Abatement of bad check penalty
286	Bad check penalty
287	Reversal of bad check penalty
290	Additional tax assessment
291	Abatement prior tax assessment
294	Additional tax assessment with interest computation date
295	Abatement of prior tax assessment with interest computation date
298	Additional tax assessment with interest computation date
299	Abatement of prior tax assessment interest computation date
300	Additional tax or deficiency assessment by examination or collection division
301	Abatement of tax by examination or collection division
304	Additional tax or deficiency assessment by examination division with interest computation date
305	Abatement of prior tax assessment by examination division with interest computation date
308	Additional tax or deficiency assessment by examination or collection division with interest computation date
309	Abatement of prior tax assessment by examination division with interest computation date
310	Penalty for failure to report income from tips
311	Tip penalty abatement
320	Fraud penalty
321	Abatement of fraud penalty
336	Interest assessment on additional tax or deficiency
337	Abatement of interest assessed on additional tax or deficiency
340	Restricted interest assessment
341	Restricted interest abatement
342	Interest restriction deletion
350	Negligence penalty
351	Negligence penalty abatement
360	Fees and collection costs
361	Abatement of fees and collection costs
370	Account transfer-in
380	Overpayment cleared manually
386	Clearance of overpayment
387	Reversal of clearance of overpayment
388	Statute expiration clearance to zero balance and removal
389	Reversal of statute expiration
400	Account transfer-out
402	Account re-transferred-in
420	Examination indicator
421	Reverse examination indicator
424	Examination request indicator
425	Reversed TC 424
427	Request returns from SERFE file
428	Examination or appeals case transfer
429	Request AIMS update from MF
430	Estimated tax declaration
432	Entity updated by TC 430
446	Merged transaction indicator
450	Transferee liability assessment
451	Reversal of TC 450
459	Prior quarter liability, Forms 941 and 720
460	Extension of time for filing
462	Correction of a TC 460 transaction processed in error
463	Waiver to file on mag tape
464	Reversal of TC 463
468	Extension of time to pay estate tax
469	Reversal of TC 468
470	Taxpayer claim pending
471	Reversal of taxpayer claim pending
472	Reversal of taxpayer claim pending
474	Interrupts normal delinquency processing
475	Permits TDI issuance
480	Offer in compromise pending
481	Offer in compromise rejected
482	Offer in compromise withdrawn or terminated
483	Correction of erroneous posting of TC 480
488	Installment and/or manual billing
489	Installment defaulted
490	Mag media waiver
494	Notice of deficiency
495	Closure of TC 494 or correction of TC 494 processed in error
500	Military deferment
502	Correction of TC 500 processed in error
503	TC 500 changed to 503 when posting TC 502
510	Releases invalid SSN freeze on refunds
520	IRS litigation instituted
521	Reversal of TC 520
522	Correction of TC 520 processed in error
524	Collateral agreement pending
525	Collateral agreement no longer pending
528	Terminate stay of collection status
530	Currently not collectible account
531	Reversal of a currently not collectible account
532	Correction of TC 530 processed in error
534	Expired balance write-off, accrued or assessed
535	Reversal of expired balance write-off
537	Reversal of currently not collectible account status
538	Trust fund recovery penalty cases
539	Trust fund recovery penalty case reversal
540	Deceased taxpayer
542	Correction to TC 540 processed in error
550	Waiver extension of date collection statute expires
560	Waiver extension of date assessment statute expires
570	Additional liability pending or credit hold
571	Reversal of TC 570
572	Correction of TC 570 processed in error
576	Unallowable tax hold
577	Reversal of TC 576
582	Lien indicator
583	Reverse lien indicator
586	Transfer or revenue receipt cross-reference TIN
590	Satisfying transaction: not liable this tax period
591	Satisfying transaction: no longer liable for tax for same MFT if not already delinquent
592	Reverse 59X transaction
593	Satisfying transaction: unable to locate taxpayer
594	Satisfying transaction: return previously filed
595	Satisfying transaction: referred to examination
597	Satisfying transaction: surveyed, satisfies this module only
598	Satisfying transaction: shelved, satisfies this module only
599	Satisfying transaction: return secured, satisfies this module only
600	Underpayment cleared manually
604	Assessed debit cleared
605	Generated reversal of TC 604
606	Underpayment cleared
607	Reversal of underpayment cleared
608	Statute expiration clearance to zero balance and remove
609	Reversal of statute expiration
610	Remittance with return
611	Remittance with return dishonored
612	Correction of TC 610 processed in error
620	Initial installment payment: Form 7004
621	Installment payment check dishonored
622	Correction of TC 620 processed in error
630	Manual application of appropriation money
632	Reversal of manual application of appropriation money
636	Separate appropriations refundable credit
637	Reversal of separate appropriations refundable credit
640	Advance payment of determined deficiency or underreporter proposal
641	Dishonored check on advance payment
642	Correction of TC 640 processed in error
650	Federal tax deposit
651	Dishonored federal tax deposit
652	Correction of FTD posted in error
660	Estimated tax
661	Estimated tax payment or FTD check dishonored
662	Correction of TC 660 processed in error
666	Estimated tax credit transfer in
667	Estimated tax debit transfer out
670	Subsequent payment
671	Subsequent payment check dishonored
672	Correction of TC 670 processed in error
673	Input of a TC 672 changes an existing TC 670 to TC 673
678	Credits for Treasury bonds
679	Reversal of credits for Treasury bonds
680	Designated payment of interest
681	Designated payment check dishonored
682	Correction of TC 680 processed in error
690	Designated payment of penalty
691	Designated payment check dishonored
692	Correction of TC 690 processed in error
694	Designated payment of fees and collection costs
695	Reverse designated payment
700	Credit applied
701	Reverse generated overpayment credit applied
702	Correction of erroneously applied credit
706	Generated overpayment applied from another tax module
710	Overpayment credit applied from prior tax period
712	Correction of TC 710 or 716 processed in error
716	Generated overpayment credit applied from prior tax period
720	Refund repayment
721	Refund repayment check dishonored
722	Correction of TC 720 processed in error
730	Overpayment interest applied
731	Reverse generated overpayment interest applied
732	Correction of TC 730 processed in error
736	Generated interest overpayment applied
740	Undelivered refund check redeposited
742	Correction of TC 740 processed in error
756	Interest on overpayment transferred from IMF
760	Substantiated credit payment allowance
762	Correction of TC 760 processed in error
764	Earned income credit
765	Earned income credit reversal
766	Generated refundable credit allowance
767	Generated reversal of refundable credit allowance
768	Earned income credit
770	Credit interest due taxpayer
771	Interest reversal prior to refund issuance
772	Correction of TC 770 processed in error or interest netting
776	Generated interest due on overpayment
777	Reverse generated interest due taxpayer or interest netting
780	Master file account compromised
781	Defaulted account compromise
782	Correction of TC 780 processed in error
788	All collateral conditions of the offer completed
790	Manual overpayment applied from IMF
792	Correction of TC 790 processed in error
796	Overpayment credit from IMF
800	Credit for withheld taxes
802	Correction of a TC 800 processed in error
806	Credit for withheld taxes and excess FICA
807	Reversed credit for withheld taxes
810	Refund freeze
811	Reverse refund freeze
820	Credit transferred
821	Reverse generated overpayment credit transferred
822	Correction of an overpayment transferred in error
824	Overpayment credits transferred to another or to non-MF accounts
826	Overpayment transferred
830	Overpayment credit elect (transferred) to next period’s tax
832	Correction of credit elect
836	Overpayment credit elect transferred to next period’s tax
840	Manual refund
841	Cancelled refund check deposited
842	Refund deletion
843	Check cancellation reversal
844	Erroneous refund
845	Reverse erroneous refund
846	Refund of overpayment
848	Refund transferred out of account
849	Refund transferred into account
850	Overpayment interest transfer
851	Reverse generated overpayment interest transfer
852	Correction of TC 850 processed in error
856	Overpayment interest transfer by computer
860	Reverses erroneous abatement
876	Interest on overpayment transferred to BMF
890	Manual transfer of overpayment credits to BMF
892	Correction of TC 890 processed in error
896	Overpayment credit offset
897	DMF offset reversal
898	BFS Treasury Offset Program (TOP) offset
899	BFS TOP offset reversal or agency refund or reversal
901	Delete IDRS indicator
902	Campus IDRS indicator
903	Master file IDRS entity delete
904	Notify IDRS entity or module not present
920	IDRS notice status
922	IRP underreporter
924	IRP communication
925	IRDM BMF IRP underreporter, CAWR, or BMF non-filer status
930	Return required suspense
932	Reverse return required suspense
960	Add or update centralized authorization file (CAF) indicator
961	Reverse centralized authorization file indicator
970	Additional account action. For individual filers, TC 970 AC 001 shows a bank account added online
971	Miscellaneous transaction. The action code (AC) that follows says what happened
972	Reverses amended or duplicate return cross-reference TIN or tax period data
973	Application for tentative refund (F1139) processed, 8038 series return filed, or additional filing of Form 5330
976	Posted duplicate return
977	Posted amended return, consolidated generated amended, late reply, or DOL referral
980	W-3/1096 transaction
982	CAWR control DLN transaction
984	CAWR adjustment transaction
986	CAWR status transaction
990	Specific transcript
991	Open module transcript
992	Complete or tax class transcript
993	Entity transcript
994	Two accounts failed to merge, transcript generated
995	Difference in validity status, transcript generated
996	Follow-up on uncollectible
998	Update entity information

Source: IRS Document 6209, Section 8A. The College Investor.

What Are Where’s My Refund Reference Codes?

Reference codes are four-digit codes that Where’s My Refund and the IRS app show when a refund is delayed or changed. They come from Exhibit 21.4.1-3 of the Internal Revenue Manual, which IRS phone staff use to explain refund status. Reference code 9001 has its own page, covering what IRS reference number 9001 means.

The IRS updated that manual section on September 2, 2026, and it now lists 38 codes. Codes in the 1000s cover holds, offsets and reviews, while the 2000s cover returned checks and savings bonds. The 5500s cover split deposits, and the 9000s cover system issues and math errors.

Where’s My Refund Reference Codes For 2027

Code	What It Means	What To Do
1001	Paper refund check mailed more than four weeks ago	Request a refund trace if the check hasn’t arrived.
1021	The Bureau of the Fiscal Service took part of the refund for a debt, and a check was mailed more than four weeks ago	Call the Treasury Offset Program at 800-304-3107.
1081	The IRS applied all or part of the refund to a tax debt, and a check was mailed more than four weeks ago	Look for the IRS notice that explains the offset.
1091	The IRS applied all or part of the refund to a tax debt, and a direct deposit went out more than a week ago	Look for the IRS notice that explains the offset.
1121	A problem was found on the account, with a P- freeze	Check your IRS online account for a CP53E or other notice.
1141	Refund delayed by a liability on another account, with a V- freeze	Expect a notice about the other balance.
1161	Refund delayed by a bankruptcy on the account, for less than eight weeks	Ask your bankruptcy attorney or trustee.
1181	Refund pulled for review, outside seven processing cycles	Wait for an IRS letter.
1221	Refund pulled for review, within seven processing cycles	Wait for an IRS letter.
1241	Paper return received more than six weeks ago and in review (E- freeze), with a notice coming	Answer the notice by its deadline.
1242	E-filed return received more than three weeks ago and in review (E- freeze), with a notice coming	Answer the notice by its deadline.
1261	Paper return received more than six weeks ago and in review (Q- freeze), with a notice coming	Answer the notice by its deadline.
1262	E-filed return received more than three weeks ago and in review (Q- freeze), with a notice coming	Answer the notice by its deadline.
1341	Refund delayed by a liability on another account	Expect a notice about the other balance.
1361	Refund withheld to pay all or part of another tax liability	Look for the offset notice.
1381	Refund withheld to pay all or part of another tax liability	Look for the offset notice.
1401	Refund withheld to pay all or part of another tax liability	Look for the offset notice.
1421	Refund delayed by a bankruptcy on the account, for more than eight weeks	Ask your bankruptcy attorney or trustee.
1441	Your SSN, ITIN or name doesn’t match Social Security or IRS records	Check that your return matches your Social Security card.
1502	Direct deposit sent more than two weeks ago	Ask your bank, then request a refund trace.
1551	Frivolous return program freeze	Expect IRS contact. A tax professional can help.
1561	Excess credit freeze, because you claimed fewer credits than your account shows	Look for a notice explaining the difference.
1571	Erroneous refund freeze	Wait for the letter before spending the refund.
1581	Manual refund freeze	Wait. An IRS employee is issuing the refund by hand.
2009	Refund check returned as undeliverable by the Postal Service	Update your address with the IRS.
2015	Savings bond request denied with a partial offset	Older returns only. The program ended January 1, 2025.
2016	Savings bond request denied with a total offset	Older returns only. The program ended January 1, 2025.
2017	Savings bond request allowed, more than three weeks from the refund date	Older returns only. The program ended January 1, 2025.
5501	Split direct deposit with a partial offset	Look for the offset notice.
5510	Split direct deposit returned by the bank, with a check mailed and a partial offset	Watch the mail for the check.
5511	Split direct deposit returned by the bank, with a check mailed	Watch the mail for the check.
5520	Split direct deposit sent more than a week ago	Check every account you listed on Form 8888.
5530	Split direct deposit switched to a paper check	Watch the mail for the check.
9001	System error or issue	Check again with the primary taxpayer’s SSN.
9021	Math error on the return	Read the math error notice.
9022	Math error, with a direct deposit sent more than a week ago	Compare the deposit with the notice.
9023	Math error, with a paper check mailed more than four weeks ago	Compare the check with the notice.
9024	Math error, with a balance due of more than $50	Pay or respond by the notice’s deadline.

Source: Internal Revenue Manual Exhibit 21.4.1-3, September 2026. The College Investor.

Older Codes No Longer In The IRS Manual

These codes appeared on earlier versions of this page, drawn from older IRS lists. They aren’t in the September 2026 manual, so treat them as historical if one shows up on an old return. For a current-year return, start with the common causes of refund delays instead.

Older Where’s My Refund Codes No Longer Listed

Code	What Earlier IRS Lists Said
1061	Bureau of the Fiscal Service partial offset, direct deposit more than one week ago
1101	No data, paper return filed more than six weeks ago
1102	No data, electronic return filed more than three weeks ago
1201	All other conditions not covered by a status code
1301	Electronic return received more than three weeks ago, no other information
1461	Refund check returned undelivered, with an option to update your address online
1481	Refund delayed, return unpostable
1501	Direct deposit sent between one and two weeks ago
1521	No data, paper return filed more than six weeks ago, TIN not validated
1522	No data, electronic return filed more than three weeks ago, TIN not validated
1541	Offset overflow freeze
2007	Refund check returned undelivered, account not eligible for online address update
2008	Refund check returned undelivered, account not eligible for online address update
8001	Paper return filed more than six weeks ago, failed authentication
8002	Electronic return filed more than three weeks ago, failed authentication
8028	A security condition is blocking access to the system

Source: Older IRS lists published on earlier versions of this page. The College Investor.

What Should You Do If You See A Reference Code?

Match the code to the table above, then check whether it asks you to do anything. Many reference codes only mean a letter is coming. Calling early won’t help, since the IRS refund manual tells phone staff not to research a refund before normal processing time has passed. That window is three weeks for an e-filed return and six weeks for a mailed one, so mark the date before you call the IRS.

Check your mail and your IRS online account. Most holds come with a notice, and a CP53E shows up online before it arrives by mail.
Call about offsets in the right place. For codes 1021, 1341 to 1401 and 5501, the Treasury Offset Program line at 800-304-3107 tells you which agency took the money.
Call the IRS once the window passes. The main line is 800-829-1040, and the automated refund line is 800-829-1954.
Ask for help if the delay causes a hardship. The Taxpayer Advocate Service takes cases where a delay is causing financial harm.

If a student loan offset took your refund, our steps for stopping tax offsets for student loan debt explain how to get out of default before next year.

How Is Where’s My Refund Different From Your Transcript?

Where’s My Refund shows a simple status, while the account transcript shows every action behind it. Use the tracker for a quick timing check and the transcript when you need to see why a refund is held or reduced. Both pull from your IRS account, so a TC 846 on the transcript and a “Refund Sent” status describe the same event on our refund calendar.

Where’s My Refund Vs. Account Transcript

	Where’s My Refund	Account Transcript
What It Shows	A status: return received, refund approved, refund sent	Every action on your account, each with a code and date
Codes Used	Four-digit reference codes	Three-digit transaction codes
When It Starts	24 hours after you e-file, four weeks after you mail a return	After your return posts to your account
Where To Find It	IRS.gov, the IRS app and your online account	Your IRS online account or by mail
Best For	A quick check on refund timing	Seeing why a refund is held or reduced

Source: IRS. The College Investor.

Where To Put Your Refund

A high-yield savings account keeps your refund earning interest while you decide what to do with it. Compare rates on our list of the best high-yield savings accounts. If you’re opening a new account for direct deposit anyway, check the current bank account bonus offers first.

Frequently Asked Questions

What Does Code 846 Mean On An IRS Transcript?

TC 846 means the IRS issued your refund, and the date next to it is the refund date. A direct deposit lands around that date, while a paper check takes longer to arrive. Our refund calendar shows typical timing. If a TC 898 follows the 846, an offset reduced the amount.

What Does Code 570 Mean On An IRS Transcript?

TC 570 puts a hold on your refund while the IRS reviews something or checks for another liability. A TC 571 releases the hold, and a TC 290 for $0.00 can also clear it. If a TC 971 posts after the 570, look for a notice such as a CP05 letter.

What Does Code 971 Mean On An IRS Transcript?

TC 971 is a miscellaneous transaction, and the action code after it says what happened. On a refund return, it can mark a notice being issued. TC 971 AC 804 means a CP53E notice for missing bank information, and TC 971 AC 696 only means the Bureau of the Fiscal Service received the refund record.

What Does IRS Reference Code 1121 Mean?

Reference code 1121 means the IRS found a problem on the account and placed a P- freeze on the refund. Under the 2026 direct deposit rules, a deposit rejected by your bank also posts with a P- freeze. Check your IRS online account for a CP53E notice before you contact the IRS.

What Is Code 599 On An IRS Transcript?

TC 599 is a satisfying transaction that closes a non-filing case because the IRS secured your return. It shows up when the IRS had flagged a year as unfiled and then received the return. It doesn’t signal a refund problem, and our steps for late filing taxes cover what to do if you still owe.

What Are MFT Codes On An IRS Transcript?

MFT stands for master file tax account code, and it identifies the type of tax on a transcript. MFT 30 covers most Form 1040 individual income tax returns. Other MFT codes apply to business, employment and penalty accounts.

Is A Transcript Request The Same As Checking Where’s My Refund?

No. Where’s My Refund only shows refund status, while a transcript is an official record of your account. You request transcripts online, by phone at 800-908-9946 or with Form 4506-T by mail.

Sources

Editor: Clint Proctor Reviewed by: Ashley Barnett

Robert Farrington

Robert Farrington is the founder of The College Investor and is widely recognized as one of the nation’s leading voices on student loan debt and saving for college. He holds an MBA from UC San Diego Rady School of Management and has spent over 15 years researching, writing, and advising on student loans, 529 plans, financial aid programs, and saving and investing for young professionals.

Robert has been featured in the The New York Times, The Wall Street Journal, The Washington Post, NBC News, and Forbes, where he has been a regular personal finance contributor for over a decade. His work combines both professional expertise and personal experience – he successfully navigated his own student loan repayment journey and has helped thousands of readers do the same.

He is committed to making the intersection of personal finance and education transparent and accessible. You can learn more about Robert on the About Page or on his personal site RobertFarrington.com.