Codes 570 and 971 Together: What You Can Tell—and What You Still Need to Confirm
Read the restriction, identify the related action, and use your notice and later account activity to decide what comes next.
Last reviewed: October 25, 2026 • Individual income tax account transcripts
Quick answer: Codes 570 and 971 show that the account recorded a pending-liability or credit-hold action and a separate miscellaneous action. If Code 971 says “Notice issued,” read the notice for the explanation. The pair alone does not identify one universal cause, required response, waiting period, or refund date. Also check later entries before assuming an earlier restriction remains unresolved.
You see Code 570, then Code 971. Online comments may call this a routine delay, an automatic release, or a fixed review period.
The record supports a narrower conclusion. You have two account actions to understand, and the description and correspondence matter.
This guide explains IRS codes 570 and 971 together. It includes date comparisons, notice examples, five teaching scenarios, and a worksheet for your next account check.
Start by reading each code separately
Code 570: pending liability or a credit hold
Code 570 records additional liability pending and/or a credit hold. It can restrict refunding or moving a credit out of the account.
The code does not give the full reason in every case. It also does not mean that an additional tax amount has necessarily been assessed.
Code 971: a miscellaneous action
Code 971 performs different actions based on its action context. It is not one universal review or notice code.
Read the public description. If it says “Notice issued,” that identifies a notice-related entry. It does not name the letter’s entire explanation or replace its instructions.
The restriction
Identify the Code 570 action and later activity affecting it.
The explanation
Read the Code 971 description and actual correspondence.
The next step
Follow the account-specific action, deadline, or follow-up instructions.
These are historical entries. A transcript can retain an earlier action after later activity changes the account. Read the whole record before describing the current status.
What can you tell—and what remains unknown?
| What you can observe | What still needs confirmation |
|---|---|
| A Code 570 action posted. | Why it was set and whether it remains unresolved. |
| A Code 971 entry appears. | Its specific action context and relationship to the issue. |
| The description says “Notice issued.” | Which notice, what it explains, and what it asks you to do. |
| The rows have dates and amounts. | What those fields mean for the particular actions. |
| No refund entry is visible on this copy. | Current payment status and any activity not yet reflected. |
Do not fill those gaps with another taxpayer’s story. The same pair can appear within different account situations.
Does this automatically mean an audit or identity verification?
No. The pair alone does not establish either conclusion. Follow actual correspondence if the IRS requests verification, documents, or another action.
Does it prove that you made a mistake?
No. A restriction or review does not, by itself, establish an error or misconduct. Determine the issue before deciding that the return needs correction.
Do matching 570 and 971 dates guarantee an automatic release?
No. Matching dates describe a feature of the entries. They do not identify the full procedure or establish a deposit appointment.
Some IRS procedures have specific release rules. However, applying one requires the relevant account conditions—not merely two matching dates.
What if the dates are different?
Different dates do not, by themselves, establish a worse outcome. Read each row and the corresponding notice.
Likewise, the order in which entries become visible does not supply every internal step. Keep transaction dates, posting context, and retrieval dates separate.
What if a date is in the future?
Do not treat it as a deadline for refund approval. Identify the field and the event it describes.
A future row date also does not permit you to ignore a response deadline in a notice already received.
What does $0.00 beside these entries mean?
It is the amount displayed on that row. It is not automatically your final refund or total balance.
A zero-dollar action can still matter to account processing. Read the code and description rather than treating zero as “nothing happened.”
To understand the money, review tax, credits, adjustments, transfers, and payment entries. Keep each amount with its own action.
The notice helps determine whether to wait or respond
Find the notice or letter identifier and read the instructions for that document. A generic transcript label does not tell you whether to send records.
| Document | General purpose | Reading lesson |
|---|---|---|
| CP05 | Explains that the IRS needs more time to verify specified return information. | If you filed the return, its guidance generally tells you to allow the stated period rather than take immediate action. |
| CP05A | Requests supporting information for refund verification. | Follow the document request and response instructions. |
| CP12 | Explains changes affecting the refund. | Review the changes and follow the agreement or dispute instructions. |
These are examples of notice types, not a prediction that your Code 971 must correspond to one of them.
Use the IRS pages for CP05, CP05A, and CP12 after identifying the actual notice.
Does the pair always mean a 60-day or 120-day wait?
No. Use the timeframe in the applicable correspondence and current instructions. Do not choose a waiting period from the code pair alone.
Also confirm the starting point for that timeframe. A notice date, response date, and transcript retrieval date are different reference points.
What if the transcript says “Notice issued,” but you have no letter?
Check available digital notices in your IRS Online Account. Also confirm that you are reviewing the correct tax year and current mailing information.
Not every notice is available online. If the explanation remains missing, use IRS notice guidance and verified contact information to ask which document was issued.
Do not invent instructions while waiting. Ask whether action is required and how to obtain the notice.
The IRS cautions that transcripts may omit recent or pending activity. Keep current correspondence and account information in the comparison.
What should you look for after 570 and 971?
Look for later entries that address the identified issue. For example, Code 571 can record resolution of the related Code 570 action. Read the full context before concluding that every restriction has cleared.
Code 972 concerns reversal of a Code 971 action. That is not a blanket refund-approval statement.
For payment, Code 846 records refund issuance. Read its date and amount, then review subsequent activity. See IRS Code 846 Explained: Refund Issued.
Use Where’s My Refund? for personalized tracking. The IRS supplies timing after processing and approval.
There is no need to force every account into one expected code sequence. Identify what actually appeared and which question it answers.
Five examples: the same pair does not supply the same answer
1. Matching dates, no payment evidence
Morgan sees 570 and 971 with the same date. An online comment promises a refund the following week.
Better reading: Morgan identifies the notice and checks current status. The date match does not establish the promised payment.
2. A notice says to allow more time
Lee receives a CP05 and recognizes the filed return.
Next step: Lee follows the notice’s current instructions and stated follow-up period. Lee does not substitute another taxpayer’s document request.
3. A notice requests records
Sam receives a CP05A asking for supporting information.
Next step: Sam follows the request and keeps proof of the response. Waiting simply because “570 means wait” would miss the actual instruction.
4. Later activity addresses one issue
Ari sees a related resolution entry after the earlier pair, but has another unexplained account condition.
Better reading: Ari asks what remains. Resolving one action does not explain every other condition.
5. Refund issuance appears later
Casey’s newer copy includes Code 846 and personalized payment information.
Next step: Casey reads the refund date and amount and follows delivery guidance, rather than continuing to predict from the earlier pair.
A five-step check for Codes 570 and 971 together
- Read both rows completely. Note each description, date, amount, and cycle if shown.
- Review the full history. Check earlier and later activity, not just the two highlighted entries.
- Identify the notice or action. Confirm what Code 971 represents in this account.
- Follow the applicable instructions. Record any required response and deadline.
- Track the correct question. Use account evidence for resolution and personalized status for payment.
Do not amend or refile only because these codes appear. First identify an actual error or the action the IRS requires.
What should you ask the IRS?
Use current refund guidance and verified contact instructions. Follow up when directed, when the relevant timeframe has passed, or when a specific discrepancy remains unexplained.
Sample question: “For tax year [year], Code 570 shows [date and amount], and Code 971 says [description]. Later activity shows [facts]. My notice is [identifier], or I have not received it. What caused the restriction, what action does the 971 represent, what is required from me, and when should I follow up?”
Keep the answer and any response confirmation with your records. These details are more useful than a countdown based on matching dates.
Your 570-and-971 worksheet
Record the known facts and confirm the missing explanation
☐ I did not use the pair as a universal diagnosis.
☐ I read the actual notice instructions.
☐ I checked later activity before describing the current status.
Keep identification numbers, bank details, and notice barcodes private.
Codes 570 and 971 together FAQs
Do these codes mean my refund is approved?
No. They do not, by themselves, establish approval or a payment date.
Does Code 971 always mean a notice?
No. Read the description and action context.
Do matching dates guarantee an automatic release?
No. A date match does not identify all conditions of a release procedure.
Do different dates mean a longer delay?
Not by themselves. Determine the actual account issue.
Is this always a CP05 review?
No. Identify the actual notice rather than inferring its number.
Does $0.00 mean there is no restriction?
No. A zero-dollar row can still record an important account action.
Should I send documents immediately?
Follow the request that applies to your account. The code pair alone does not identify which records to send.
Does Code 571 mean every issue cleared?
Read which action it resolves and check the rest of the account.
Does Code 972 mean my refund was released?
Not by itself. It concerns reversal of a Code 971 action.
What if I never receive the notice?
Check available digital correspondence and use verified IRS assistance to identify or obtain it.
Read the pair. Confirm the reason. Follow the right instruction.
Codes 570 and 971 are useful account clues. The notice, full history, and current status help turn those clues into an appropriate next step.
Official sources and further reading
- IRS Document 6209, Section 8A (2023) — transaction-code definitions.
- IRM 21.5.6, especially 21.5.6.4.35 — reasons and resolution procedures for the related freeze.
- CP05, CP05A, and CP12 guidance — distinct notice purposes and instructions.
- IRS notice guidance and Online Account FAQs.
- About Where’s My Refund?.
RefundTalk is an independent educational resource and is not affiliated with the IRS. Examples are fictional and simplified. Notice examples do not identify your notice from the code pair alone. This guide does not establish a release date, deposit date, or universal waiting period.