971 IRS Code on Your Transcript, decoded in seconds
Code 971 means the IRS took an action on your account. Usually that’s a letter in the mail. Sometimes it starts a 30-day window to request a hearing. Paste your transcript lines and see which one you have.
Paste the transaction lines from your IRS account transcript
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Your refund is on hold and a notice was mailed
The IRS put a hold on the account and mailed a notice dated 05-04-2026. The refund waits until the review clears or you answer the letter.
- Watch for the letter (usually one to two weeks)
- Answer it by the date printed on it, if it asks for anything
- Look for 571 then 846 on a later transcript
General information only, not legal advice. Transcripts can be incomplete or out of date, and these results may not be accurate for every account. If you’re facing a deadline or any collection action, talk to a tax professional right away.
Your return was processed and the tax on it was recorded.
W-2 or 1099 withholding was credited.
A refundable credit was added to the account.
The earned income credit was applied.
A hold was placed on the account. A refund waits until it clears.
The IRS mailed you a notice or letter dated on or around this date.
The words next to 971
Eight common 971 wordings. Four may need prompt attention.
The 971 code on your tax transcript comes with a short description. That description tells you which action the IRS took. Pick yours.
Intent to levy collection due process notice issued
The IRS sent its final notice before it can levy wages, bank accounts or other assets, usually an LT11 or Letter 1058.
- Deadline
- 30 days from the date on the notice
- Do this now
- Request a Collection Due Process hearing with Form 12153 within the 30 days. In most cases the levy is put on hold while the hearing is pending.
- Related reading
- IRS Letter LT11 explained →Letter LT1058 explained →Final Notice of Intent to Levy →
If the 30th day falls on a weekend or legal holiday, the deadline generally moves to the next business day. Don’t wait for it: request the hearing as early as you can.
Read 971 with its neighbors
Reading IRS code 971 with the codes around it
A single tax transcript code tells you little on its own. The codes around 971 show where your account is heading. These four patterns are the ones you’ll see most.
Refund on hold, letter on its way
The IRS put a hold on the account for a review and mailed a notice about it. The refund waits until the review clears or you answer the letter.
Watch the mailReview finished, refund sent
571 releases the hold and 846 means the refund was issued. The pattern everyone hopes to see.
Good signThe IRS added tax
A notice shows the new balance and how it was worked out. You can agree and pay, or respond if you disagree.
Check the mathFinal notice before a levy
A 971 that mentions an intent to levy usually follows earlier balance-due notices such as CP504. It means an LT11 or Letter 1058 went out and a 30-day hearing window is running.
May need prompt attentionWhat happens next
From code to letter to deadline
- 01The code posts
The date beside 971 is usually the date printed on the notice, so it can be a few days ahead of when the letter reaches you.
- 02The letter arrives
Usually within one to two weeks. Nothing after three? Check the IRS has your current address.
- 03A deadline may start
Any response date is printed on the letter. After a levy notice (LT11 or Letter 1058) you have 30 days from the notice date to request a hearing.
- 04The account moves
571 and 846 if a hold lifts. 290 if tax is added. Collection codes if a balance stays unpaid.
If collection has started
What you can still do after a levy or lien 971
Collection Due Process hearing
Request it with Form 12153 within the 30 days and, in most cases, the levy is put on hold while Appeals reviews your case.
How hearings work →Payment plan
The IRS generally can’t levy while an installment agreement is pending or in good standing.
Payment plan help →Currently Not Collectible
If paying would leave you unable to cover basic living costs, collection can be paused.
Check if you qualify →Offer in Compromise
Settle for less than the full balance when paying in full isn’t realistic.
Settlement options →Got the letter itself? Read our guides to IRS Letter LT11, Letter LT1058 and the Final Notice of Intent to Levy.
Questions
Code 971, answered
What does code 971 mean on IRS transcript?
Transaction code 971 is a miscellaneous code. It records that the IRS took an action on your account, most often that it mailed you a notice. IRS code 971 shows $0.00 because the code itself doesn’t change your balance. The description printed next to it tells you which action it was.
Is IRS code 971 bad?
Usually not. Most 971 entries are routine, such as a mailed notice, an amended return being processed or a payment plan being set up. It may need prompt attention when the description mentions an intent to levy, a lien filing or a removed installment agreement, because those can come with deadlines.
What notice is the IRS actually sending?
The transcript rarely names it. If a notice number such as CP 0005 appears next to the 971, that’s a CP05: the IRS is holding your refund while it verifies your income, withholding or credits, and says that review can take up to 60 days. Other common ones are identity verification letters, notices explaining a change to your return and, in collection, an LT11 or Letter 1058.
How long until the notice arrives?
Usually within one to two weeks of the date shown next to the 971. That date is often the date printed on the notice, so it can be a few days ahead of today. If nothing arrives after three weeks, check whether a copy is in your IRS online account or call the IRS at 800-829-1040.
Does code 971 delay my refund?
Not by itself. A delay comes from a hold such as code 570 or 810. The 971 is usually the notice about that hold. Once it’s resolved you’ll typically see 571 (or 811) and then 846, refund issued.
What if 971 appears with code 570?
That’s the most common pairing. Code 570 puts the refund on hold for a review, and the 971 shows the IRS mailed you a notice about it. Read the letter and answer it by the date printed on it if it asks for anything. When the review clears, 571 releases the hold and 846 shows the refund was issued.
Code meanings checked against IRS Document 6209 (IRS Processing Codes and Information). Hearing rules from Internal Revenue Code sections 6320 and 6330. Updated October 2026. General information, not legal advice for your situation.
Keep decoding
Codes you’ll often see with 971
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