977 | Return amended
This code indicates that an amended tax return has been received and recorded by the IRS.
What This Code Means
Code 977 reflects that the IRS has received and posted an amended return for the tax year. It indicates that account processing includes changes submitted after the original filing. This code records the amended return entry into IRS systems but does not confirm acceptance of all changes. It does not specify whether additional tax is due or a refund is generated. It signals that amendment processing has begun at the account level.
Where Users Usually See This Code
- On IRS account transcripts
- After submitting an amended return
- During review of transcript entries for updated filings
Why This Code Appears
- An amended return was filed
- The IRS recorded changes to the tax account
- Processing of revised information began
- The account reflects updated filing status
What Typically Happens Next
- Additional adjustment codes may appear
- Tax amounts may increase or decrease depending on review
- Refund or balance updates may follow
What This Code Is Not
- It is not confirmation of amendment approval
- It is not a refund issuance
- It is not an examination code
Troubleshooting Checklist
- □ Monitor transcript for adjustment codes
- □ Review whether refund or balance changes appear
- □ Keep documentation related to amended return
- □ Consult official IRS resources if needed
Notes And Edge Cases
Amended return processing can take longer than original returns. Code 977 reflects receipt and posting, not completion. Additional entries are often required before final account balance updates appear. Reviewing subsequent transcript entries provides context.