IRS / Tax Error Codes Directory

A reference for tax filing, identity verification, and refund processing error codes from the IRS and state agencies.

IRS and tax codes are short labels used in notices, transcripts, and account updates to describe what the agency is doing and what it expects next. They can indicate routine processing, a request for more information, identity verification requirements, or delays caused by audits, offsets, or return corrections.

This directory is designed for taxpayers and tax professionals who want clear context and practical next steps. Pages cover common code families like CP and LT notices, transcript transaction codes, and well-known filing topics. Each entry focuses on how the code is commonly encountered, what it usually means, and what to verify before you respond.

  • Navigate by notice and transcript prefixes to find the right code family
  • Review common refund, verification, and processing delay scenarios
  • Use recently indexed entries to surface new or frequently searched codes
  • Confirm which documents and account details you typically need
  • Follow the guide and FAQ for a repeatable response checklist

What you'll find here

  • ✓ IRS notices, letter codes, and common refund/processing indicators
  • ✓ Transcript and transaction-code references explained in plain language
  • ✓ Actionable checklists to confirm identity, filing status, and next steps
  • ✓ Direct links to recently indexed pages and a curated set of common codes

Quick Navigation

CP-
Computer paragraph notices
LT-
Letter notices
TC-
Transaction codes
1040
Individual tax forms
W-2
Wage and tax statements
1099
Miscellaneous income forms

Recently Indexed

15 codes

Code 846 - Refund issued

Transaction Code Feb 8, 2024

Your refund has been approved and is being issued. This indicates your refund is on its way.

CP12 - Changes to your return

Computer Paragraph Notice Feb 5, 2024

The IRS made changes to your tax return and you're getting a different refund amount.

Code 971 - Notice issued

Transaction Code Feb 3, 2024

A notice has been issued regarding your tax return. Check your mail for details.

Code 810 - Refund freeze

Transaction Code Jan 15, 2024

Your refund has been frozen. This may be due to outstanding debts or additional review requirements.

Common / Featured

12 codes

Code 846 - Refund issued

Transaction Code ★ Featured

Your refund has been approved and is being issued. This indicates your refund is on its way.

Code 971 - Notice issued

Transaction Code ★ Featured

A notice has been issued regarding your tax return. Check your mail for details.

Code 810 - Refund freeze

Transaction Code ★ Featured

Your refund has been frozen. This may be due to outstanding debts or additional review requirements.

CP12 - Changes to your return

Computer Paragraph Notice ★ Featured

The IRS made changes to your tax return and you're getting a different refund amount.

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How to Read IRS Notices and Tax Codes

IRS notices and tax error codes follow standardized formats established by the Internal Revenue Service. Understanding these patterns helps identify the root cause of tax filing issues and processing delays.

1. Identify the Notice Type

IRS notices typically begin with prefixes that indicate the type of communication:

  • CP-: Computer Paragraph notices for routine matters
  • LT-: Letter notices for more serious issues
  • TC-: Transaction codes on transcripts
  • Form numbers: Specific tax forms like 1040, W-2, 1099

2. Understand the Context

Each notice includes contextual information about:

  • The specific tax year involved
  • The type of tax return or form
  • The amount of tax, interest, or penalties
  • The deadline for response or payment

3. Cross-Reference with IRS Documentation

Always verify notice codes against official IRS documentation:

  • IRS Publication 594 (The IRS Collection Process)
  • IRS Publication 5 (Your Appeal Rights)
  • Taxpayer Bill of Rights
  • Current IRS forms and instructions

4. Take Action Based on Notice Type

Different notice types require different responses:

  • Information notices: May require no action
  • Adjustment notices: May require payment or documentation
  • Audit notices: May require supporting documentation
  • Collection notices: May require payment arrangements

If You’re Stuck

Checklist for IRS Notice Issues:

  • Verify the tax year and type of notice
  • Check the deadline for response or payment
  • Gather all relevant tax documents and records
  • Contact IRS directly using the number on the notice
  • Consider consulting with a tax professional
  • Document all communications and reference numbers
  • Respond within the required timeframe
  • Keep copies of all correspondence and payments
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