Reference
IRS transaction code index
The codes below are the ones that show up most on individual account transcripts. Titles come from IRS Document 6209 (2023 edition), Section 8A. Each entry links to an article that explains what the code means for your case.
Assessment
Filing
Payment
Credit
Refund
Penalty
Interest
Hold
Exam
Collection
| TC | Document 6209 title | Article |
|---|---|---|
| 360 | Fees and Collection Costs | Read |
| 480 | Offer-in-Compromise Pending | Read |
| 481 / 482 / 483 | Offer rejected or returned / withdrawn or terminated / posted in error or not processable | Read |
| 520 | IRS Litigation Instituted | Read |
| 530 | Currently not Collectible Account | Read |
| 582 | Lien Indicator | Read |
| 583 | Reverse Lien Indicator | Read |
| 608 | Statute Expiration Clearance to Zero Balance and Remove | Read |
| 780 | Master File Account Compromised | Read |
Other
Document 6209 is published by the IRS and revised over time. The taxpayer-facing transcript you download often uses friendlier wording than the 6209 title, but the three-digit code is the same, so the code is what you look up.
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.