152 | Refund freeze notice
This code indicates a temporary hold has been placed on the refund during processing.
What This Code Means
Code 152 reflects that a refund-related freeze has been applied to the account while the IRS completes processing or review steps. This code is often associated with standard refund processing messages and may not indicate a problem by itself. In many cases, it appears while the IRS verifies return information or completes internal review procedures before issuing a refund. The presence of code 152 does not automatically mean the refund is denied or under examination. It represents a processing state in which the refund is not yet released.
Where Users Usually See This Code
- On an IRS account transcript under transaction codes
- During periods when refund status shows standard processing messages
- After a return has been filed and entered into processing
Why This Code Appears
- Refund processing is underway but not yet finalized
- Internal verification procedures are being completed
- The system has not yet authorized release of the refund
- The return is in a normal processing queue
What Typically Happens Next
- Additional codes may post indicating release of the refund
- The freeze may be lifted once processing is complete
- The account may update with a refund issuance code
What This Code Is Not
- It is not confirmation of an audit
- It is not a denial of the refund
- It is not proof of fraud determination
Troubleshooting Checklist
- □ Continue monitoring transcript updates for release-related codes
- □ Review whether additional transaction codes appear
- □ Avoid assuming a negative outcome based solely on code 152
- □ If processing extends beyond typical expectations, consult official IRS resources
Notes And Edge Cases
Code 152 is commonly seen during routine processing and does not necessarily signal a delay beyond standard timeframes. The code can remain on the transcript until another transaction updates the account. In some situations, additional review codes may appear alongside 152, which may indicate further processing steps. The cycle date associated with transcript entries can provide context for timing expectations.