IRS Freeze Codes: Which Ones Hold Your Refund and How Each One Releases
By Forrest Baumhover, CFP®, EA · Last verified November 12, 2026
A freeze is a flag the IRS puts on an account that stops a refund, an offset or a notice until something changes. This page lists the freezes that hold an individual's refund, the ones that do not, and what to do about each, from the IRS's own manual.
Where freeze codes come from
The Internal Revenue Manual explains freezes in IRM 21.5.6, which says it "covers the most common freeze codes." Most freezes carry a letter and a dash, and the dash's side matters: -R and R- are different freezes.
Transaction codes set and release most freezes. A TC 570, for example, sets the -R freeze and a TC 571 releases it; a TC 810 sets the -E freeze.
Freezes that hold an individual's refund
These 17 freezes can stop all or part of a refund on an individual account. Each row gives the IRM section, what the freeze means and what you can do.
| Freeze | Holds the refund? | What it means | What to do | IRM section |
|---|---|---|---|---|
| -A | Yes | The IRS received a duplicate or amended return. The IRM says this freeze "holds refunds until it is released." | Wait for the IRS to work the other return, and answer any letter it sends. | 21.5.6.4.2 |
| C- | Yes | An early-filed return claims the earned income tax credit or the additional child tax credit, so the law holds the refund. | Wait. The IRM says the freeze releases on February 15 for accounts the IRS processes daily. | 21.5.6.4.5 |
| D- | Yes | You claimed more estimated tax payments than the IRS shows. | Answer any notice the IRS sends. The IRM says the freeze releases three cycles after the return posts. | 21.5.6.4.7 |
| E- | Yes | A duplicate or amended return posted, but no original return has. The account stays frozen until the original posts. | Make sure the IRS has your original return. | 21.5.6.4.9 |
| -E | Yes | Compliance or Return Integrity and Compliance Services placed TC 810 on the account to review the return. | Answer the IRS letter. See reference code 1241 (paper return) or 1242 (e-filed return). | 21.5.6.4.10 |
| I- | Yes | The return posted to an invalid segment, usually because the name and Social Security number do not match. | Send the IRS proof of a name change or the correct number. | 21.5.6.4.17 |
| J- | Yes | You claimed fewer payments or credits on your return than the IRS has on your account. | Confirm the payments, or tell the IRS they are not yours. | 21.5.6.4.19 |
| -K | Yes | An IRS adjustment with a hold code froze the credit on the account. | Wait for the IRS to finish the adjustment. | 21.5.6.4.22 |
| P- | Yes | A bank returned the refund, you returned a check, or the IRS stopped the refund before it went out. | See reference code 1121. | 21.5.6.4.31 |
| -Q | Partly | The IRS holds only the part of the refund tied to an item the law does not allow and issues the rest. | Answer the IRS letter about that item. | 21.5.6.4.34 |
| -R | Yes | The IRS may assess more tax, so a TC 570 holds the refund. | Answer any IRS letter. A TC 571 releases the hold. | 21.5.6.4.35 |
| S- | Yes | The Postal Service returned the refund check as undeliverable (TC 740). | Call the number Where's My Refund shows to give a new address. | 21.5.6.4.38 |
| -U | Yes | The IRS issued an erroneous refund. The freeze stops every refund and offset on the account. | Repay it. The IRM says the freeze stays until you repay it in full or the time limit to recover it runs out. | 21.5.6.4.41 |
| V- | Yes | A debt on another IRS account or owed to another agency (TC 130) holds the refund. | Pay or resolve that debt. If none turns up, the IRM tells staff to allow 6 to 8 weeks. | 21.5.6.4.43 |
| -V | Usually | A bankruptcy freeze. | Call the IRS Centralized Insolvency Operation at 800-973-0424. | 21.5.6.4.44 |
| -X | Yes | The IRS issued a manual refund before the return posted; this freeze stops a second refund. | Usually nothing. Posting the return releases it. | 21.5.6.4.48 |
| 1- | Yes | The return had invalid or missing bank account information. | Follow the CP53E to update bank details or ask for a waiver. If you do neither, the IRM says the refund goes out as a paper check in 6 weeks. | 21.5.6.4.53 |
Freezes that do not hold your refund
These freezes do not stop a refund on their own, though the account may have other freezes too.
| Freeze | What it means | IRM section |
|---|---|---|
| -G | The IRS changed or corrected the return during processing. | 21.5.6.4.14 |
| -L | The account went to Examination. The IRM says, "It does not freeze the account." | 21.5.6.4.24 |
| -O | Disaster relief. The IRM says it "does not freeze the module from refunding." | 21.5.6.4.30 |
| -S | Disaster relief for penalties and interest; it works like the -O freeze. | 21.5.6.4.37 |
| T- | The account sits with Collection. The IRM says, "The module is not frozen." | 21.5.6.4.39 |
| U- | An installment agreement is in place. | 21.5.6.4.42 |
| W- | A claim is pending on a balance due (TC 470); the freeze stops offsets into the account. | 21.5.6.4.45 |
Freezes that Where's My Refund names
The IRS's list of Where's My Refund reference codes ties some codes to a freeze: 1121 (P-), 1141, 1341, 1361, 1381 and 1401 (V-), 1161 and 1421 (-V), 1241 and 1242 (-E), 1261 and 1262 (-Q), 1441 (I-), 1551 (F-), 1561 (J-), 1571 (-U) and 1581 (-X). The reference code index explains each code.
The F- freeze is in neither table above. IRM 21.5.6.4.11 calls it a Frivolous Return Program freeze that a TC 971 Action Code 089 sets; it does not say whether the freeze holds a refund.
What people mistake freeze codes for
Some people read a freeze as a penalty. A freeze stops money from moving; it adds no tax by itself.
Others ask IRS phone staff to lift a freeze. The IRM lets staff release only some of them; for a TC 810 freeze it tells them, "You cannot resolve it."
What to do next
If the IRS already sent the refund, the refund trace timing checker shows when you can ask for a trace. If you have an account transcript, the transcript analyzer lists the transaction codes on it with their meanings, the transcript decoder looks up one code at a time, and our refund hold guide covers the common holds.
Common Questions
How many IRS freeze codes are there?
IRM 21.5.6 has 53 freeze sections: a left and a right freeze for each letter, plus a 1- freeze the IRS added in January 2026. The manual says it covers the most common freeze codes, so other freezes exist.
Which freeze code is on my account?
The IRS does not show freeze letters in Where's My Refund. Some of its reference codes tie to a freeze, and the transaction codes on an account transcript point to others.