IRS / Tax Error Code
IRS / Tax Status & Refund Codes
IRS Notice Classification
CP21 notice | Amended return adjustment notice
Industry
IRS / Tax
Canonical
/irs-tax/error-codes/cp21-notice/
Last Updated
Feb 25, 2026
Summary
This notice indicates that the IRS processed an amended return and adjusted the account accordingly.
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What This Code Means
A CP21 notice reflects that changes from an amended return were applied to the account. It explains adjustments made and their effect on refund or balance. The notice signals completion of amendment processing. It does not indicate audit activity by itself. Transcript entries typically show related assessment or reduction codes.
Where Users Usually See This Code
- In mailed IRS correspondence
- On account transcripts following code 977
- During amended return processing
Why This Code Appears
- Amended return was submitted
- IRS completed review of revised figures
- Account adjustments were required
- Correction of reported amounts occurred
What Typically Happens Next
- Balance may increase or decrease
- Refund may be issued if overpayment exists
- Additional adjustment entries may post
What This Code Is Not
- It is not a freeze
- It is not an audit notice
- It does not indicate fraud
Troubleshooting Checklist
- □ Review updated transcript entries
- □ Confirm refund or balance impact
- □ Retain amended return documentation
- □ Consult official IRS resources if clarification is needed
Notes And Edge Cases
Amendment processing timelines vary. The transcript reflects final adjustments after review. Reviewing account balance clarifies net effect.
Related Codes
8 links
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