IRS code 300: Additional tax assessed by examination
Quick answerTax was added to your account as the result of an audit (examination) of your return.
Transcript code300
MeaningAdditional tax assessed by examination
Action needed?Yes — see steps
What happens next
A notice with the new balance (often CP22E) follows. Interest runs from the original due date.
Advertisement
What you should do
- Compare it with the audit report you agreed to
- If you never received or signed a report, call the number on the notice
- Pay or arrange a plan
Frequently asked questions
What does IRS code 300 mean?
Tax was added to your account as the result of an audit (examination) of your return.
What should I do?
Compare it with the audit report you agreed to If you never received or signed a report, call the number on the notice Pay or arrange a plan
How long does it take?
A notice with the new balance (often CP22E) follows. Interest runs from the original due date.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.