IRS code 826: Overpayment transferred
Quick answerAll or part of your refund was moved to pay a balance on another tax year or IRS account.
Transcript code826
MeaningOverpayment transferred
Action needed?Yes — see steps
What happens next
A CP49 notice usually explains the transfer.
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What you should do
- Check the CP49 notice for which year was paid
Frequently asked questions
What does IRS code 826 mean?
All or part of your refund was moved to pay a balance on another tax year or IRS account.
What should I do?
Check the CP49 notice for which year was paid
How long does it take?
A CP49 notice usually explains the transfer.
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.