Code 570, “Additional Account Action Pending,” on your IRS transcript means the IRS has placed a temporary hold on your account that stops your refund from being released and prevents your return from being finalized. It is not an audit, and it does not mean you owe more tax. It means something on the return needs to be verified before the IRS will let anything move, and the freeze stays in place until that verification is done.
What the Code Does to Your Account
Transaction Code 570 activates what the IRS internally calls an “-R freeze” on your account module. The freeze blocks two things: the IRS cannot send you a refund, and it cannot apply a credit on your account to another tax period or debt.1Internal Revenue Service. Section 8A – Master File Codes
The code almost always shows up with a $0.00 amount next to it. That zero is the tell that no money has moved in either direction. It’s a procedural hold, not a financial adjustment, so the refund you were expecting hasn’t been reduced or lost. It just can’t be released yet.
Several internal system triggers can generate the code. Some fire automatically from condition codes on the return, some from credit transactions posted with freeze indicators, and some from payments that create a credit balance on an account with an open examination. A human at the IRS didn’t necessarily decide to hold your return; a system did.
Why the Hold Was Placed
The most common trigger is a mismatch between what you reported and what the IRS received from third parties. If the wages or withholding on your W-2, or the income on a 1099, don’t line up with the numbers on your Form 1040, the system flags the return. Even small discrepancies get caught because the matching is electronic.
Returns claiming the Earned Income Tax Credit or the Additional Child Tax Credit face a separate, mandatory hold. Under Section 201 of the PATH Act, the IRS cannot release refunds for returns claiming these credits until February 15, and the hold applies to the entire refund, not just the portion tied to the credits.2Internal Revenue Service. Filing Season Statistics for Week Ending Feb. 6, 2026 If you filed in January and you’re looking at a 570, this is very often the reason.
The IRS also holds returns when it needs extra time to verify income, withholding, credits, or business income. When that happens, the agency typically sends a CP05 notice explaining that specific items are under review.3Internal Revenue Service. Understanding Your CP05 Notice A CP05 by itself doesn’t require you to do anything right away; the review is internal, and if documentation is needed, a follow-up notice will ask for it.
Identity theft flags are another common cause. If the IRS suspects a fraudulent return was filed in your name, it freezes the account and sends a letter in the 5071C series asking you to verify your identity before processing continues.4Internal Revenue Service. Understanding Your CP5071 Series Notice You can verify online at irs.gov/verifyreturn using ID.me, or by calling the Taxpayer Protection Program at 800-830-5084.5Taxpayer Advocate Service. Identity Verification and Your Tax Return Complex math errors that require manual review rather than an automatic correction can also trip the same hold.
The Notice That Usually Follows: Code 971
In most cases, Transaction Code 971 posts to the transcript shortly after Code 570. Code 971 means the IRS has generated a notice or letter and sent it to your mailing address. That notice is your instruction sheet: it names the specific reason for the hold and, when something is required from you, tells you exactly what to send and where.
What the notice contains depends on why the hold was placed. Some inform you of a math correction the IRS already made. Others request a missing form, such as Form 8962 to reconcile the Premium Tax Credit.6Internal Revenue Service. Reconciling Your Advance Payments of the Premium Tax Credit Others tell you a refund amount has been adjusted or that additional tax has been assessed.
The date printed next to Code 971 on the transcript is the date the IRS generated the notice, not the date it was mailed. Actual arrival by mail can range from one to three weeks after that date, and longer during peak filing season. You can view your transcript through your Individual Online Account at irs.gov to watch these codes appear.7Internal Revenue Service. Get Your Tax Records and Transcripts For a lighter-weight status check, the Where’s My Refund? tool at irs.gov/refunds will confirm whether a return is being held or delayed, though it won’t display transaction codes.8Internal Revenue Service. Refunds
What to Do While the Hold Is Active
Wait for the notice before taking action. This is where most people go wrong, calling the IRS, refiling documents, or submitting an amended return before they know what the agency actually wants. Every one of those steps adds confusion and can extend the delay.
When the notice arrives, respond with exactly what it asks for. Nothing more, nothing less. If the IRS wants a copy of your W-2 and proof of a deduction, send those two items. Sending your full filing history to be safe slows things down. Mail your response to the address printed on the notice rather than a general IRS address, and send it by certified mail with return receipt so you have proof of the submission date if the deadline is ever disputed.
If Code 971 has posted but no letter has reached you after three weeks, call the IRS individual assistance line at 800-829-1040, open 7 a.m. to 7 p.m. local time.9Internal Revenue Service. Let Us Help You Ask the agent to read the notice content over the phone so you can start preparing your response while you wait for the paper copy.
One point deserves emphasis: do not file an amended return to try to fix things unless the IRS specifically tells you to. Filing a 1040-X while the original return is frozen often triggers additional holds and resets the processing clock. If the agency finds an error, it will frequently correct it on its own.
How the Hold Ends: Codes 571 and 846
Transaction Code 571 is the reversal of Code 570. When it posts to your transcript, usually with the description “Resolved Additional Account Action,” the freeze has been lifted.1Internal Revenue Service. Section 8A – Master File Codes
The next code to watch for is Transaction Code 846, “Refund Issued.” That one confirms the refund has been approved and scheduled. The date next to Code 846 is your expected direct deposit date or the mailing date for a paper check. Most taxpayers see 846 appear within one to three weeks after 571 posts, though timing depends on the IRS’s processing cycle and how busy filing season is.
If Code 571 has appeared and several weeks pass with no Code 846 and no new correspondence, call the IRS to confirm there isn’t a secondary hold or an unrelated issue sitting on the account.
When to Bring in the Taxpayer Advocate Service
If the hold has been on your account for months and the delay is causing real financial hardship, the Taxpayer Advocate Service can step in. TAS is an independent organization within the IRS. You qualify for its help if the tax problem is causing financial difficulty, if you’ve tried and failed to resolve it through normal channels, or if an IRS process isn’t working the way it should.10Internal Revenue Service. Form 911, Request for Taxpayer Advocate Service Assistance
To request help, submit Form 911 with documentation that supports the hardship, such as an eviction notice, a utility shutoff warning, or medical bills. A case advocate will contact you by phone or letter. If 30 days pass with no response, call TAS directly at 877-777-4778. Don’t submit duplicate copies of Form 911 for the same issue; that slows the case down rather than moving it forward.