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Article library
Transcript guides first, grouped the way an account actually reads: the basics, then assessments, holds, money movement, penalties and collection. Earlier articles on resolving IRS debt follow below.
Transcript Basics
| Article | Codes | Read |
|---|---|---|
| Account Transcript vs. Wage and Income Transcript: What Each One Proves | TC 150TC 922TC 140 | 6 min |
| How to Read an IRS Account Transcript, Line by Line | TC 150TC 196TC 960 | 5 min |
| Tax Return Transcript vs. Record of Account: Which One Shows the Real Numbers | TC 150TC 290TC 977 | 6 min |
| Cycle Codes, Transaction Dates and the 23C Date: Reading the Timeline on Your Transcript | TC 150TC 196TC 670 | 6 min |
| The Document Locator Number: Decoding the 14 Digits Behind Every Transaction | TC 150TC 290TC 300 | 6 min |
Assessment Codes
| Article | Codes | Read |
|---|---|---|
| TC 150: Return Filed and Tax Liability Assessed | TC 150TC 976TC 977 | 6 min |
| TC 290: Additional Tax Assessed, and Why Some Are for Zero Dollars | TC 290TC 291TC 196 | 6 min |
| TC 291 and TC 301: When the IRS Takes Tax Back Off Your Account | TC 291TC 301TC 197 | 5 min |
| TC 300: How an Audit Assessment Looks on Your Transcript | TC 300TC 336TC 494 | 5 min |
| Substitute for Return on Your Transcript: The Zero-Dollar TC 150 You Did Not File | TC 150TC 290TC 971 | 5 min |
Holds, Exams and Matching
| Article | Codes | Read |
|---|---|---|
| TC 420 and TC 421: The Exam Indicator Opens, the Exam Indicator Closes | TC 420TC 421TC 424 | 6 min |
| TC 922 and the Underreporter Program: Reading the Process Codes | TC 922TC 640TC 290 | 6 min |
| TC 570 and TC 571: The Hold That Freezes Your Refund, and the Release | TC 570TC 571TC 971 | 6 min |
| TC 810 and TC 811: The Refund Freeze and What Lifts It | TC 810TC 811TC 971 | 5 min |
| TC 977 and TC 976: Amended and Duplicate Returns on Your Transcript | TC 977TC 976TC 971 | 5 min |
Payments, Credits and Refunds
| Article | Codes | Read |
|---|---|---|
| Payment Codes on Your Transcript: TC 610, TC 670, TC 640 and Their Reversals | TC 610TC 670TC 640 | 6 min |
| TC 806: Withholding Credits and Why They Do Not Always Match Your W-2 | TC 806TC 807TC 800 | 5 min |
| TC 766 and TC 768: Refundable Credits on Your Transcript | TC 766TC 768TC 767 | 5 min |
| TC 846: Refund Issued, and the Codes That Undo It | TC 846TC 841TC 740 | 5 min |
| Refund Offset Codes: TC 826, TC 706, TC 898 and Where Your Refund Went | TC 826TC 706TC 898 | 6 min |
Penalties, Interest and Agreements
| Article | Codes | Read |
|---|---|---|
| Penalty Codes on Your Transcript: TC 166, TC 276, TC 176 and Their Abatements | TC 166TC 276TC 176 | 6 min |
| Interest Codes on Your Transcript: TC 196, TC 336 and Why Interest Appears in Jumps | TC 196TC 336TC 340 | 5 min |
| Installment Agreement Codes on Your Transcript: Pending, Established, Defaulted | TC 971TC 670TC 766 | 5 min |
Collection Codes and Diagnosis
| Article | Codes | Read |
|---|---|---|
| TC 971 Action Codes Explained: The Miscellaneous Code That Means Almost Anything | TC 971TC 972 | 5 min |
| TC 530: Currently Not Collectible, and What the Closing Code Tells You | TC 530TC 531TC 537 | 5 min |
| TC 582 and TC 583: Reading the Federal Tax Lien Indicator | TC 582TC 583TC 360 | 5 min |
| TC 520: Bankruptcy and Litigation Codes, and What They Freeze | TC 520TC 521TC 971 | 5 min |
| TC 480 to TC 788: Following an Offer in Compromise on Your Transcript | TC 480TC 780TC 788 | 5 min |
| What the Transcript Shows When No Return Was Filed: TC 140, TC 142 and TC 590 to 599 | TC 140TC 142TC 599 | 5 min |
| Diagnosing an IRS Case From Transcripts: A Step-by-Step Method | TC 150TC 608TC 971 | 5 min |
Earlier articles
Settlements & Relief
Collections Defense
Audits, Appeals & Tax Court
Business & Payroll
Next step
A transcript tells you where the case stands. The next move is a judgment call.
Bring your account transcripts and your IRS letters. We will read them with you and talk through what the codes mean for your options.