Short answer
An IRS account transcript is a free record of one tax year: the tax assessed, payments, credits, penalties, interest, refunds and IRS actions, each listed with a three-digit transaction code, a date and an amount. Get it in your IRS Online Account, by mail or by phone. It also shows the collection statute date.
Key takeaways
- The account transcript is the IRS’s own ledger for one tax year; it shows changes made after you filed, unlike a return transcript.
- Online you can get account transcripts for the current year and nine prior years; by mail or phone, the current year and three prior years.
- The balance at the top does not include interest and penalty accrued since the last assessment; those are listed separately, computed to a stated date.
- Each transaction code has a fixed meaning in IRS Document 6209; the codes that matter most to someone who owes are assessments, penalties, holds and lien or collection markers.
- The IRS says the collection statute expiration date (CSED) can be found in the Transactions section of the account transcript.
The five IRS transcript types
The IRS offers five free transcripts for individuals. People who owe almost always need the account transcript; the others answer different questions.
| Transcript | What it shows | Years available |
|---|---|---|
| Tax account transcript | Filing status, taxable income, payments, penalties, interest and other changes made after the return was filed | Online: current and 9 prior years. Mail or phone: current and 3 prior years |
| Tax return transcript | Most line items of your original return as filed, without later changes | Current and 3 prior years |
| Record of account | The return transcript and account transcript combined | Current and 3 prior years |
| Wage and income transcript | Data from W-2, 1099, 1098 and 5498 forms the IRS received | Current and 9 prior years |
| Verification of non-filing | That the IRS has no processed return for that year (not whether you had to file) | Current year after June 15; prior 3 years |
A wage and income transcript is useful if you got a CP2000 income-mismatch notice: it shows what employers and payers reported. It may not list every form issued to you.
How to get your account transcript
- Online (fastest). Sign in to your IRS Online Account through ID.me and view, print or download any transcript type.
- By mail. Use Get Transcript by Mail for a tax account or tax return transcript. You need the mailing address from your latest return; it arrives in 5 to 10 calendar days at the address the IRS has on file.
- By phone. Call the automated transcript line at 800-908-9946 for the same two transcript types by mail.
- Form 4506-T. Request any transcript type, including older years, by mail with Form 4506-T. Third parties cannot request account transcripts on this form.
Transcripts are free. The current format partially masks personal details such as names, addresses and identification numbers, while all dollar amounts stay visible. If a lender asked for the transcript, it may give you a ten-digit Customer File Number to enter, which then prints on the transcript.
Reading the top: balance, accruals and the as-of date
Above the transaction list, the account transcript summarizes the year. When money is owed, the key lines are:
- Account balance. Tax, penalties and interest already assessed, minus payments and credits.
- Accrued interest and accrued penalty. Interest and failure-to-pay penalty built up since the last assessment but not yet posted, each computed to a date printed beside it.
- Account balance plus accruals. The two combined, as of that date.
Negative amounts on a transcript are in your favor: payments, credits and abatements show with a minus sign. Because interest compounds daily at the federal short-term rate plus 3 percentage points, reset quarterly (7% (IRS.gov, Jul-Dec 2026) this quarter), the balance-plus-accruals figure goes stale after its as-of date. For a figure you can pay off, see how to find out exactly how much you owe.
Transaction codes: what the common ones mean
Each row in the Transactions section has a three-digit transaction code (TC), a short explanation, a date and an amount. The IRS defines every code in Document 6209, Section 8A, its internal processing reference, published in redacted form. The table uses the 2023 edition, the latest on IRS.gov. Many codes come in pairs, where the second number reverses the first.
| Code | Meaning (IRS Document 6209) | What it means for you |
|---|---|---|
| TC 150 | Return filed and tax liability assessed from the original return | The tax from your return as filed; its date is when that tax was assessed. |
| TC 806 | Credit for withheld taxes (and excess FICA) claimed on the return | Withholding from your W-2s and 1099s, credited against the tax. |
| TC 766 / 768 | Refundable credit allowance / earned income credit | Refundable credits reduce the balance (shown as negative amounts). |
| TC 610 | Payment received with the return | Money you sent with the return or its voucher. |
| TC 670 | Subsequent payment | A payment made after the return, such as a notice or plan payment. |
| TC 166 | Failure-to-file penalty, computer generated | You filed late without reasonable cause on record. |
| TC 276 | Failure-to-pay penalty, computer generated | The tax was not paid by the due date; it grows monthly. |
| TC 170 / 176 | Estimated tax penalty | Not enough was paid in during the year through withholding or estimated payments. |
| TC 196 | Interest assessed | Interest added to the account, for example when a notice was issued. |
| TC 290 | Additional tax assessment (adjustment to a year that already has a return) | The IRS changed the tax after processing, for example after a CP2000 or an amended return. A zero amount means no tax change. |
| TC 300 | Additional tax assessed by Examination or Appeals | An audit or appeal result added tax. |
| TC 336 | Interest assessed on additional tax or a deficiency | Interest charged on the audit adjustment. |
| TC 420 / 421 | Examination indicator: return referred to Examination or Appeals / reversal | 420 means the return was flagged for possible audit; 421 reverses it. |
| TC 460 | Extension of time to file | An extension was recorded. It extends the filing date, not the payment date. |
| TC 470 | Taxpayer claim pending | The IRS is holding notices while it considers a claim or reply. |
| TC 480 | Offer in compromise pending | An offer is pending; refunds and offsets are frozen and the collection statute is suspended. |
| TC 520 | IRS litigation instituted | An IRS legal proceeding is recorded; under some closing codes the collection statute is suspended. |
| TC 530 / 531 | Currently not collectible account / reversal | Collection is on hold for now; 531 means the account is collectible again. |
| TC 570 / 571 | Additional liability pending or credit hold / reversal | A refund or credit is frozen while the IRS reviews something; 571 releases the freeze. |
| TC 582 / 583 | Federal tax lien filed for this tax period / reversal of the lien indicator | A Notice of Federal Tax Lien was filed for this year. |
| TC 706 / 826 | Overpayment applied from another tax period / overpayment transferred out | A refund from one year was used to pay a balance in another. |
| TC 846 | Refund of overpayment | The IRS issued a refund. |
| TC 898 | Treasury Offset Program offset | Part or all of a refund went to another federal or state agency debt (TOP). |
| TC 971 | Miscellaneous transaction, meaning set by an action code | Read the description next to it: it often records a notice, a plan or another action. |
A few points help when reading the list:
- Some codes carry no amount. Codes such as 420, 470, 570, 582 and 971 are markers. They record a status, not money.
- Dates are IRS dates. The date beside a payment is when the IRS recorded it, which can be later than the day you sent it.
- Look up anything unfamiliar. If a code is not in this table, check Document 6209 or ask the IRS what it means for your account rather than relying on online forums.
Finding your collection statute date on the transcript
The IRS generally has 10 years (IRS.gov, 2026) from the date a tax is assessed to collect it. That deadline is the collection statute expiration date (CSED), and an account can hold several assessments, each with its own CSED: the original tax (TC 150), a later adjustment (TC 290 or 300) and some penalties can each start their own clock.
The IRS’s own instructions are to look under the Transactions section of the account transcript and find the three-digit transaction code with a date below it; IRS.gov says that date “generally” is the CSED plus any time added by law. Pending payment plan requests, offers (TC 480), Collection Due Process hearings, bankruptcy, innocent spouse requests and time living abroad can all suspend or extend it.
What your transcript can tell you before the next notice
Read the newest entries first. They often show what the IRS is doing before a letter reaches you:
- TC 290 or 300 with an amount: the tax changed. If you disagree, see how to dispute an IRS balance; after an audit you missed, audit reconsideration may reopen it.
- TC 420: the return was referred to Examination. Gather records now.
- TC 570: a refund or credit is frozen. Watch for a letter asking for information.
- TC 582: a federal tax lien was filed for the year.
- TC 706 or 898: a refund was taken to pay this or another balance.
- TC 530: the account is in currently not collectible status.
Compare the transcript with your notices. A CP14 balance should match the balance plus accruals around the notice date. If you have a CP504 notice of intent to levy, the transcript tells you which years are involved and whether payments posted. If a final notice follows, see the 30-day final notice plan; to put collection on hold while you sort out the numbers, see how to pause IRS collection.
You can read your own transcript, and free help is available from the Taxpayer Advocate Service and Low Income Taxpayer Clinics. Not sure what your notice or transcript means? Global Gate Tax Relief offers a free review and reads transcripts before suggesting any option: get a free review or call 1-877-800-8180.
Frequently asked questions
A return transcript shows your return as originally filed. An account transcript shows what happened afterward: payments, penalties, interest, adjustments, refunds and collection markers. If you owe, you need the account transcript.
Sign in to your IRS Online Account to view it immediately, request it by mail through Get Transcript by Mail, call the automated line at 800-908-9946, or file Form 4506-T. Mailed transcripts take 5 to 10 calendar days.
TC 971 is a miscellaneous transaction. Its meaning depends on the action code and description printed next to it; it often records that the IRS issued a notice or took another account action. TC 972 reverses it.
TC 570 means additional liability is pending or a credit is on hold: the IRS has frozen a refund or credit for that year while it reviews something. TC 571 releases the freeze.
The account balance leaves out interest and penalty accrued since the last assessment; those appear separately, computed to a stated date. Payments that have not posted yet and new adjustments also cause differences.
Yes. The IRS says to look in the Transactions section for the transaction code with a date below it, which is generally the CSED plus any time added by law. Confirm it with the IRS before relying on it.
Sources
- IRS: Transcript types for individuals and ways to order them
- IRS: Get transcript
- IRS: About Form 4506-T
- IRS: Online account for individuals
- IRS Document 6209, Section 8A, Master File codes (2023, redacted)
- IRS: Document 6209 downloads
- TAS: Decoding IRS transcripts and the new transcript format, part II
- IRM 2.3.32, Command Code MFTRA (Exhibit 2.3.32-6, transcript formats)
- IRS: Get a business tax transcript
- IRS: Time IRS can collect tax
- IRS: Let us help you (telephone assistance)
- IRS: Quarterly interest rates
- IRS: Low Income Taxpayer Clinics
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