What Do IRS Transcript Codes Mean? (2024)

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

Merge Plan Resequenced

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 / 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 Supress

140

IRP Delinquency Inquiry

141

Delinquency Inquiry

142

Delinquency Investigation

148

Issuance of TDA

149

Reversal of TC 148

150

Return Filed & Tax Liability Assessed

151

Reversal of TC 150 or 154

152

Entity Updated by TC 150

154

Posting F5330 Data

155

1st 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 Div. or Collection Div.

301

Abatement of Tax by Examination or Collection Div.

304

Additional Tax or Deficiency, Assessment by Examination, Div.with Interest Computation Date

305

Abatement of Prior Tax Assessment by Examination Div. with Interest Computation Date

308

Additional Tax or Deficiency Assessment by Examination or Collection Div. with Interest Computation Date

309

Abatement of Prior Tax Assessment by Examination Div. 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 & Collection Costs

361

Abatement of Fees & Collection Costs

370

Account Transfer-In

380

Overpayment Cleared Manually

386

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 Processings

475

Permits TDI Issuance

480

Offer-in-Compromise Pending

481

Offer-in-Compromise Rejected

482

Offer-in-Compromise Withdrawn/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/revenue receipt cross ref. TIN

590

Satisfying Trans. Not liable this Tax period

591

Satisfying Trans. No longer liable for tax for same MFT if not already delinquent

592

Reverse 59X Trans.

593

Satisfying Trans. Unable to locate taxpayer

594

Satisfying Trans. Return previously filed

595

Satisfying Trans. Referred to Examination

597

Satisfying Trans. Surveyed satisfies this module only

598

Satisfying Trans. Shelved - satisfies this module only

599

Satisfying Trans. Returned 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 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

ES 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

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 & 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 Periods Tax

832

Correction of Credit Elect

836

Overpayment Credit Elect Transferred to Next Periods 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

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

FMS TOP Offset

899

FMS TOP Offset reversal or Agency Refund/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

930

Return Required Suspense

932

Reverse Return Required Suspense

960

Add/Update Centralized Authorization File Indicator Reporting Agents File

961

Reverse Centralized Authorization File Indicator

970

F720 Additional Schedules; or F945 liability amounts from F945-A and related dates, F941 liability amounts from Schedule B and related dates

971

Miscellaneous Transaction

972

Reverses Amended/ Duplicate Return XREF TIN/ Tax Period Data

973

Application for Tentative Refund F1139 Processed Return Filed-8038 Series Return and Additional Filing of Form 5330

976

Posted Duplicate Return

977

Posted Amended Return Posted 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 TaxClass 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

What Do IRS Transcript Codes Mean? (2024)
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