TranscriptCodes

IRS Transcript Codes & Letters Explained

Click any code for what it means and what to do next.

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Transcript codes

CodeMeaning
150Return filed and tax assessed
170Estimated tax penalty
196Interest charged for late payment
240Miscellaneous civil penalty
276Failure-to-pay penalty
290Additional tax assessed
291Prior tax abated (reduced)
300Additional tax assessed by examination
301Tax decreased by examination
420Examination (audit) of the return
421Examination closed
424Examination request
530Currently not collectible
570Additional account action pending (hold)
571Hold released
610Payment with return
660Estimated tax payment
670Payment received
706Overpayment credit applied from another year
740Undelivered refund check returned
766Credit to your account
767Credit reduced or reversed
768Earned Income Tax Credit (EITC)
806Withholding credit (W-2 / 1099)
807Withholding credit reversed
810Refund freeze
811Refund freeze released
826Overpayment transferred
841Refund check canceled
846Refund issued
898Refund offset to a non-IRS debt
922Unreported income review
960Power of attorney added
971Notice issued / miscellaneous action
976Duplicate or amended return posted
977Amended return posted

IRS notices (CP and LT)

NoticeMeaning
CP01AYour Identity Protection PIN
CP05Refund on hold while return is verified
CP05ADocuments needed to verify your return
CP09You may qualify for the Earned Income Credit
CP11Math error — you now owe
CP12IRS corrected your return — refund changed
CP14Balance due — first notice
CP21AChanges you requested — you owe
CP21BChanges you requested — refund coming
CP21CChanges you requested — no balance
CP22AChanges made at your request — you owe
CP23Estimated payments didn't match — you owe
CP24Estimated payments didn't match — refund
CP27You may qualify for the Earned Income Credit (no children)
CP30Estimated tax penalty charged
CP30AEstimated tax penalty adjusted
CP32ACall to get your refund reissued
CP45Overpayment couldn't go to next year
CP49Refund applied to a tax debt
CP53Direct deposit failed — paper check
CP53EDirect deposit failed — add bank account in 30 days
CP59No tax return filed
CP60Payment removed — balance due
CP63Refund held — missing return
CP71Annual reminder of balance due
CP71AAnnual reminder of balance due
CP71CAnnual reminder — passport may be denied
CP75Audit — refund held, documents needed
CP81Return not filed — refund at risk
CP87ADependent or SSN claimed on another return
CP90Final notice — intent to levy
CP92State refund levied — right to a hearing
CP134BFederal tax deposits don't match — balance due
CP161Business balance due
CP210IRS changed your business return
CP215Civil penalty charged
CP220IRS changed your business return
CP261S corporation election accepted
CP297Intent to levy federal payments
CP501Reminder — you still have a balance
CP503Second reminder — balance still unpaid
CP504Notice of intent to levy
CP504BBusiness notice of intent to levy
CP508CPassport certification — seriously delinquent debt
CP518Final reminder — return not filed
CP521Installment agreement payment reminder
CP523Payment plan in default
CP575Your new EIN
CP2000Proposed changes — income doesn't match
CP2100Backup withholding notice (50+ mismatches)
CP2100ABackup withholding notice (under 50 mismatches)
CP2501Income mismatch — explain the difference
CP3219ANotice of deficiency (90-day letter)
LT11Final notice of intent to levy
LT16Overdue taxes or missing returns
LT39Reminder — overdue balance or returns

IRS letters

LetterMeaning
12CReturn incomplete — information needed
105CClaim disallowed
106CClaim partially disallowed
147CEIN verification letter
525Audit changes proposed (30-day letter)
566Audit by mail — documents requested
1058Final notice of intent to levy
1153Trust fund recovery penalty proposed
2645CInterim letter — IRS needs more time
2802CWithholding lock-in
3172Federal tax lien filed — right to a hearing
3219Notice of deficiency (90-day letter)
4464CRefund held for review
4800CWages or withholding need verification
4883CIdentity verification by phone
5071CIdentity verification required
5747CVerify identity in person
64192021 advance Child Tax Credit total
64752021 third stimulus payment total