290 | Additional tax assessed

Industry

IRS / Tax

Canonical

/irs-tax/error-codes/290/

Last Updated

Feb 25, 2026

Summary

This code indicates that additional tax has been assessed and added to the account balance.

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What This Code Means

Code 290 reflects that the IRS has assessed additional tax beyond the originally reported amount. This may result from review, correction, or amended return processing. The code represents an increase in tax liability. It does not specify the reason for the assessment within the code number itself. The transcript entry typically shows the additional amount assessed.

Where Users Usually See This Code

On IRS account transcripts
After review or amended return processing
In connection with adjustment or notice codes

Why This Code Appears

Corrections were made to the original return
Examination or review resulted in additional assessment
Mathematical or processing adjustments occurred
Amended return resulted in increased liability

What Typically Happens Next

The account balance increases
Notices may be issued explaining adjustments
Payment or offset activity may follow

What This Code Is Not

It is not a refund issuance
It is not a pending status
It does not automatically indicate fraud

Troubleshooting Checklist

□ Review associated notice entries
□ Confirm the amount assessed
□ Monitor for balance updates
□ Consult official IRS resources if clarification is needed

Notes And Edge Cases

Multiple 290 entries may appear if additional adjustments occur. The entry typically includes an amount and date. Reviewing surrounding transcript codes provides context for the adjustment reason.

Related Codes

8 links

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