IRS Transcript Codes 570, 846, 971: Why Your Refund Is Late

Where's my refund, still processing: when is a refund actually late?

IRS staff generally begin researching a missing refund only after 21 days from e-filing or 6 weeks from mailing. Those waits assume direct deposit; allow longer for a paper check or a return that claims the earned income credit or additional child tax credit. Before that, staff generally do not research it, so calling early usually gets the same answer as the tracker. A tracker with no date is normal at the "Return Received" stage; it shows a date once the refund is approved.

Sources: IRS refunds page. For a mailed return, the processing status page shows which month's paper returns the IRS has reached; if yours arrived after that month, it is still in the queue. A mailed prior-year return that still shows no record after 12 weeks is treated as not received; see return missing from IRS records.

Some delays need professional judgment:

• earlier years are unfiled, which can hold this year's refund;
• an amended return and the original are both in process;
• the refund was cut for a debt you dispute, or for your spouse's debt on a joint return;
• you live abroad or use a foreign address;
• a letter arrives asking you to verify income, withholding or identity.

Gather before you call anyone: your account transcript for the year, screenshots of every tracker message with dates, every IRS or Treasury notice, a copy of the return, and your e-file acceptance or proof of mailing.

I claimed the earned income credit or additional child tax credit: why is my whole refund held?

The law bars any refund before February 15 on a return that claims the earned income credit or the additional child tax credit (26 U.S.C. 6402(m)). The hold covers the entire refund, not only the credit, and the IRS says such refunds should not be expected in bank accounts until the first week of March if there are no other problems (IRM 21.4.1.3.1).

The Taxpayer Advocate Service says neither it nor the IRS can release any part before that date, even for financial hardship. A return filed on or after February 15 is not held by this rule.

Which transcript shows refund activity, and can it tell me the day I'll be paid?

Use the tax account transcript: it shows changes made after you filed. The tax return transcript shows the return as filed and not later changes; the record of account combines both (IRS transcript types).

Until an 846 posts, a transcript gives no payment date. The IRS says transcripts are mainly for proving past income and filing status, and that the best way to check a refund is Where's My Refund?

The codes on an account transcript come from the IRS's internal list, Document 6209. The public edition is several years old, so read each code below as what it generally means, not as a promise.

What do codes 150, 806, 766 and 768 on my account transcript mean?

These four codes record the return and the credits on it. They are normal on almost every refund return and say nothing about a delay.

Code 570 or 810 on my transcript: is my refund frozen, and what do 571 and 811 mean?

Generally, yes. A 570 means "additional liability pending and/or credit hold": it keeps the credit from being refunded or offset until something releases it, such as a 571 (its reversal) or a later adjustment like a 290 or 291 (Document 6209).

An 810 is a separate refund freeze, generally requested through IRS examination staff; one of its listed uses is an earned income credit check. An 811 reverses it, and releases the credit if no other freeze is in place.

Neither code says why or for how long. The IRS says it will contact you by mail if it needs more information or changes your return. Until then, watch for a 571 or 811, or an adjustment, and then an 846.

Code 971 showed up: does it mean the IRS sent me a letter?

Not by itself. A 971 is a "miscellaneous transaction" whose meaning depends on its action code, listed in a separate section of Document 6209. Some action codes do record a notice: action code 044 is generated on an individual account when a CP05 is issued, a notice that the IRS needs more time to verify income, withholding or credits. Others record unrelated events, such as an amended return being routed (010) or identity theft documentation (522).

Read the description printed beside the 971 on your transcript, then wait for the mail. The letter, not the code, tells you what to do. If the letter asks you to verify income, withholding or identity, go to refund held for review.

Code 846 is there: is my refund approved, and how will it be paid?

Generally, yes. An 846 is "refund of overpayment": the IRS has set the overpaid tax, plus any interest, to be refunded (Document 6209). The date beside it is generally the scheduled issue or deposit date, not the day the money reaches you, and an offset (898) can still reduce the amount. It is generally paid the way your return asked, by direct deposit or paper check.

• Paper check: allow 4 weeks from the issue date, which the tracker and your online account show (IRS). IRS staff allow 9 weeks for a foreign address (IRM 21.4.1.4.4).
• Direct deposit: if it has not arrived 5 calendar days after the scheduled date, check with your bank first; after that, ask the IRS to trace it by phone (800-829-1040) or with Form 3911, since the self-service trace covers paper checks only (IRM 21.4.1). If the bank rejects the deposit, the IRS generally sends a CP53E: you have 30 days from the notice to add a bank account in your IRS online account or choose a paper check; if you do nothing, the IRS holds the refund 6 weeks and then mails a check (CP53E; IRM 21.4.1.5.7.1).

If the 846 amount is lower than your return, look for the codes in the next section.

Refund came in smaller: what do codes 290, 291, 826 and 898 mean, and who do I ask about an offset?

A 290 with an amount is additional tax from an adjustment, which lowers the refund; a 290 for zero adds no tax and can simply release a 570. A 291 reduces tax, which raises the refund. An 826 moves the refund to tax you owe for another year, shown as a matching 706 on that year's transcript. An 898 means the Treasury's Bureau of the Fiscal Service took part of the refund for a debt through the Treasury Offset Program (Document 6209).

If the notice says the IRS corrected a math or clerical error and you disagree, ask the IRS to reverse it within 60 days of the notice; the law then requires the IRS to abate the change and follow the normal deficiency process before assessing it again (26 U.S.C. 6213(b)(2)).

The IRS does not receive offset details and asks you to contact it only if the refund on the Fiscal Service notice differs from your return. With no notice, call the offset program at 800-304-3107; its staff cannot discuss the debt or refund what was collected; contact the agency named on the notice. If a joint refund paid your spouse's debt, you may be able to claim your share with Form 8379, injured spouse allocation.

If the 290 reflects income the IRS says you left off, see CP2000 responses.

IRS says my refund was issued but I never got it: how do I start a refund trace?

A trace can start once the check has had time to arrive. How depends on your filing status (IRS):

• Single, head of household or married filing separately: use Where's My Refund? or the IRS app (current-year refunds only), or the refund hotline, 800-829-1954.
• Married filing jointly: call 800-829-1040, or send Form 3911, Taxpayer Statement Regarding Refund.

Will the IRS pay interest on a late refund, and where does it show?

Yes, if the refund is late enough. No interest is due if the IRS refunds within 45 days after the filing due date (not counting extensions), or within 45 days after you filed if you filed after that date (26 U.S.C. 6611). Past that, interest generally runs from the due date, because withholding and estimated tax count as paid then (26 U.S.C. 6611(d), applying 6513), up to a date no more than 30 days before the refund check (26 U.S.C. 6611(b)(2)). If you filed after the due date including extensions, it runs only from the day you filed.

• The individual overpayment rate was 7% a year when this page was checked; the IRS resets it each quarter (IRS rates).
• The interest shows as a 776, "interest due on overpayment", and is included in the 846.
• Refund interest is taxable income and may be reported on Form 1099-INT (Topic 403).

When is it worth calling the IRS instead of waiting, and what should I have ready?

IRS staff generally research a refund only once a published wait has passed: 21 days after e-filing or 6 weeks after mailing, when the tracker tells you to call, or when an 846 check or deposit has not arrived in the times above. The IRS's general number is 800-829-1040.

Have ready the return, your Social Security number or ITIN, filing status, the exact refund amount, the account transcript, every notice and the dates of tracker messages. The IRS checks your identity before it discusses the account (IRM 21.4.1).

If the delay causes serious financial difficulty, the Taxpayer Advocate Service (877-777-4778) may be able to speed it up, except for the February hold. Its rules and limits are in refund held for review.

Example

Illustrative figures in US dollars.

Earned income credit hold

Lisa e-files in late January expecting a $5,000 refund that includes the earned income credit. The law holds the whole refund until February 15. Her account transcript later shows 150, 806 and 768, then an 846. The deposit arrives in early March; the transcript never gave her a date in advance.

A freeze, then a letter

Mark's transcript shows a 570 and, soon after, a 971. A CP05 arrives; he follows the steps for that letter on the review page and later watches for a 571 and an 846.

Part of the refund paid a debt

Dana's $3,000 refund shows an 846 for $3,000 and an 898 for $1,200; she receives $1,800. The Fiscal Service notice names the state child support agency. She contacts that agency to dispute the debt, since the IRS does not receive the offset details.

Different for you?

• A letter asks you to verify income, withholding or identity: see refund held for review.
• Your transcript says no return was filed: see return missing from IRS records.
• You also filed an amended return: see amended return status and timing and get individual tax help.
• The refund was cut for income the IRS says you left off: see CP2000 responses.
• Earlier years are unfiled: see catching up on unfiled returns and get individual tax help.
• You file from abroad with a foreign address: see filing while living abroad and get individual tax help.