IRS code 421: Examination closed
Quick answerThe examination indicator was reversed — the review is closed.
Transcript code421
MeaningExamination closed
Action needed?Usually no
What happens next
If no changes were made, refund processing usually resumes.
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What you should do
- No action needed unless you receive a letter
Frequently asked questions
What does IRS code 421 mean?
The examination indicator was reversed — the review is closed.
What should I do?
No action needed unless you receive a letter
How long does it take?
If no changes were made, refund processing usually resumes.
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.