IRS Code 810: What Does it Mean on IRS Transcript?

The IRS can freeze a taxpayer’s account for various reasons. Freeze codes on a tax account transcript suggest an unresolved issue prevents the IRS from processing a tax return or issuing the balance due.

IRS Code 810 is one of many freeze codes taxpayers can see on their tax account transcripts. It indicates that the IRS can only release a tax refund once a particular problem is resolved.

This transaction code appears in tax account transcripts after the tax return processing stage is completed, and the tax refund amount is already determined.

Let’s take an in-depth look at IRS Code 810 and how you can efficiently deal with the matter that prompted the IRS to freeze your refund.

A Quick Guide to Freeze Codes

Any transaction code that indicates tax return processing or tax refund is temporarily on hold is a freeze code. Part 21, Chapter 5, Section 6 of the IRM reveals the conditions under which the IRS can place a freeze on a taxpayer’s account.

In some cases, refunds and offsets may not be allowed to go in or out of the module without stopping balance-due notices. However, sometimes these codes suggest that all balance-due notices, offsets, and refunds created by IDRS are on hold.

Lastly, a freeze code can indicate that an account isn’t frozen even though the IRS detected issues requiring further examination.

IRS Code 810 is a freeze code that implies that the IRS cannot issue a refund due to an existing issue such as Frivolous Return Program, Abusive Tax Shelter Detection, EITC freeze, or prefilling notifications.

Tax account transcripts don’t contain explanations of the IRS’ reasons for freezing a refund, and you must contact the local IRS office to find out why your tax refund is on hold or wait for the letter from the IRS that explains why your refund is on hold.

Gaining Access to a Tax Account Transcript

The simplest way to request a tax account transcript is to use the Get Transcript tool on the IRS website. Optionally, you can request a paper version of this document, but the IRS will need several weeks to deliver it to your home.

This transcript type contains transaction codes that allow you to monitor your tax return’s processing. You can also use tax account transcripts to determine why the processing of your tax return was delayed.

IRS Code 810 will appear on a tax transcript after the tax return processing is over to indicate that your refund is on hold.

IRS Code 810 Analysis

As noted, Code 810 is one of the last transaction codes you’ll see on your tax account transcript before the IRS adds Code 846 Refund Approved to the document. However, it will be a while before the freeze is lifted from your account.

The code’s Explanation of Transaction section isn’t very informative as it simply states, ‘Refund Freeze.’ Its description in the Master File Codes document offers more information about the reasons your tax refund might be on hold.

The document reveals that the code’s purpose is to ‘freeze the module from refunds, offsets, and credit elect.’ This action is taken due to prefilling notifications and other reasons we discussed previously.

Hence, the IRS can freeze a refund if you have an outstanding tax debt or the reviewer suspects you’re using abusive tax shelters to reduce your income tax liability.

You can look at the Date section on Code 810 line to find out when an account was frozen, while the amount section usually displays a $0.00 sum.

The addition of this TC to your tax account transcript might also cause your cycle code to change, and the date on the Code 150 line will also change after Code 810 appears on a tax account transcript.

The Meaning of IRS Code 810 on Tax Account Transcript

Unfortunately, you cannot do much if the IRS freezes your tax refund. You must wait until Code 971 Notice Issued appears on the tax account transcript. This code indicates that the IRS intends to send you a letter that clarifies why your refund was put on hold.

The notice will also contain instructions on how to proceed and the actions you must take to resolve the issue. Here are some of the things you might have to do to unfreeze your tax refund:

• File an amended tax return.
• Supply additional documents to verify self-employment income.
• Go to the local IRS office to confirm your identity.
• Complete additional dependents verification.

In case the notice you receive doesn’t require you to present the IRS with further information, you may have to adjust the original tax return. The notice might also inform you that your tax return is under review and that the tax refund will be delayed for up to two months.

You’ll have thirty days to respond to a notice that requires you to submit additional documents to the IRS or verify your identity.

Additional Transaction Code Displayed With IRS Code 810

TC 424 Examination Request might appear on your tax return before the IRS freezes the refund. It suggests that your tax return was sent to the IRS’ Examination Department, which determines if a full audit is required.

Code 420 will be added to your tax account transcript if the IRS decides to audit your account. Your tax refund might be on hold for up to six months, depending on how long the IRS needs to complete the audit.

IRS Code 810 is often accompanied by Code 570, indicating that the IRS is waiting for you to take action to unfreeze your account. In addition, the IRS could add Code 290 to a tax transcript if its agents determine that you owe more taxes than you reported on the tax return.

Code 811 Removed Refund Freeze appears on a tax account transcript once you fix the problem that caused the IRS to freeze your refund. Code 846 Refund Issued should be added to the document a few weeks later.

Frequently Asked Questions