IRS Transcript Decoder — Transaction Code Lookup

What this tool does, and what it does not

It decodes one posted transaction code at a time. Its database holds 189 entries, not all of Document 6209. It reads codes as they post to individual accounts; some of them work differently on business accounts.

It does not read a whole transcript. To review a full account, paste it into the IRS Transcript Analyzer. The Decoder also does not compute balances, penalties or interest, does not explain cycle codes, and does not calculate the collection statute date. For that date, use the CSED Calculator.

How to use it

1. Get a tax account transcript or a record of account, which combines the account and return transcripts. The IRS page Transcript types for individuals lists the ways to order each.
2. Find the codes. The account transcript prints each transaction code beside a short explanation. IRM 21.2.3.2.2 gives the example of TC 610 next to "payment with return."
3. Enter one code and press Decode. "570" and "TC 570" both work.
4. Read the result in order: meaning, next action, citation. Then open the cited IRM section before you act on it.

The rule behind it

Document 6209 is the IRS reference guide to its own processing codes; the current edition on irs.gov is from 2023. Section 8A gives each transaction code a title and remarks, and the Decoder turns those into plain English.

A code can mean different things depending on what posts with it. Section 8A says TC 971 "performs different actions based on the Action Code," a number posted with it. A TC 520 stops the IRS's ten-year collection clock only with certain closing codes, the two-digit number posted with it. Closing codes 70 through 75 and 84, for example, do not stop it (IRM 5.1.19.3.2.1).

The Decoder takes what a code is from Document 6209 and what it does from the cited IRM section. When the two conflict, the Decoder follows the IRM.

Worked example

Suppose an account transcript shows three codes in this order: TC 570, then TC 971, then TC 846. Here is what the Decoder returns for each.

• TC 570: Additional Liability Pending / Credit Hold. The IRS put a hold on the refund, and none can issue until a qualifying transaction releases it. IRM 21.5.6.4.35 calls this the "-R freeze."
• TC 971: Miscellaneous Transaction (Action Code Required). The IRS recorded an action. The action code, or the explanation printed beside it, says which one.
• TC 846: Refund of Overpayment. The IRS scheduled a refund of the overpayment, plus any interest it owed, for the date shown.

Read together: the IRS held the refund, took an action (check the TC 971 line), then released the hold and scheduled the refund. Find the code that released the hold; Section 8A lists what ends a TC 570 hold, including TC 571 and certain TC 290–299 and 300–309 adjustments. If an adjustment posted, compare the refund with the return: the IRS may have changed the figures.

When to call a practitioner

• The transcript shows a TC 520. Its closing code decides whether a bankruptcy, collection due process (CDP) hearing or litigation stops the collection clock.
• A hold (TC 570) sits on the account and no IRS notice explains it.
• The transcript shows a TC 971 action code you cannot identify.
• The transcript belongs to a business, trust or estate.
• You plan to quote a code's meaning in a reply to the IRS. Check the current IRM section first.

A tax professional, such as a CPA, enrolled agent or attorney, can read the codes against the whole account and the notices behind them.

Common Questions