If you pulled up your tax transcript and spotted IRS Code 570, the agency has placed a temporary hold on your account and won’t release your refund until that hold clears. The official label is “Additional Liability Pending and/or Credit Hold.” It is not an audit, and most holds resolve within a few weeks with no action from you. Some do require a response, though, and the difference shows up in the mail you receive and the other codes that post to your transcript.
What the Code Does to Your Account
Transaction Code 570 is an internal command in the IRS Master File system that sets a “-R freeze” on your tax module. While that freeze is active, the system will not release a refund or offset any credits.1Internal Revenue Service. IRS Document 6209 Section 8A – Master File Codes The code appears on your account transcript with a date showing when the hold took effect.
The freeze can be set automatically by the IRS computer or applied by an employee during a review. Automated triggers include a return posting with a specific condition code, a credit transaction that creates a balance requiring verification, or a filing pattern that trips the identity-screening filters.2Internal Revenue Service. IRS Internal Revenue Manual 21.5.6 Freeze Codes
Why the IRS Froze Your Return
Income or Withholding Mismatches
The most common trigger is a discrepancy between what you reported and what your employer or bank reported on W-2 or 1099 forms. Sometimes the mismatch is as small as a name change that hasn’t been updated with the Social Security Administration, which causes the matching system to stumble.3Internal Revenue Service. Name Changes and Social Security Number Matching Issues
Math Errors
If you miscalculated your adjusted gross income, used the wrong deduction amount, or made arithmetic errors, the IRS pauses processing to recalculate. When it corrects the math, you’ll usually receive a CP12 notice with the change and your adjusted refund amount.4Internal Revenue Service. Understanding Your CP12 Notice
Identity Verification
Returns get flagged when filing patterns look suspicious or personal information doesn’t match IRS records. If that’s the issue, you’ll receive a 5071C letter asking you to verify your identity online or by phone using your prior-year return, the current return, and supporting documents.5Internal Revenue Service. Understanding Your CP5071 Series Notice The hold stays until you finish verifying.
Refundable Credits
Returns claiming the Earned Income Tax Credit or the Additional Child Tax Credit get extra scrutiny by law. The IRS is required to hold these refunds to verify eligibility, and it can flag returns claiming the Child Tax Credit, Premium Tax Credit, or American Opportunity Tax Credit for similar review.6Internal Revenue Service. Letter or Audit for EITC For the 2026 filing season, the IRS expects most EITC and ACTC refunds to reach bank accounts by March 2, 2026, for early filers who chose direct deposit.7Internal Revenue Service. IRS Opens 2026 Filing Season
Other Situations
The code can also appear when an injured spouse claim is filed with the original return, when multiple returns are filed under the same taxpayer identification number, or when an innocent spouse relief request is attached.2Internal Revenue Service. IRS Internal Revenue Manual 21.5.6 Freeze Codes Each requires more processing before the account can be released.
The Other Codes to Watch For
Your transcript tells the story through a sequence of codes posted around Code 570.
- Code 971 is a “Miscellaneous Transaction” that commonly appears alongside 570 and signals the IRS has sent or is preparing a notice explaining the hold. If 570 and 971 share the same date, an explanation is on the way. If 570 appears without 971, the agency may be resolving the issue internally.1Internal Revenue Service. IRS Document 6209 Section 8A – Master File Codes
- Code 571 reverses Code 570 and releases the freeze. Seeing it is the clearest sign the hold has cleared.1Internal Revenue Service. IRS Document 6209 Section 8A – Master File Codes
- Code 572 corrects a 570 that was applied in error. The practical effect is the same: the freeze lifts.1Internal Revenue Service. IRS Document 6209 Section 8A – Master File Codes
- Code 846 is the one you want. It means “Refund of Overpayment” and represents your refund being issued, with any applicable interest.1Internal Revenue Service. IRS Document 6209 Section 8A – Master File Codes
The progression you want to see is 570, then 571 or 572, then 846.
How to Read Your Transcript
Sign into your Individual Online Account at irs.gov to view, print, or download your account transcript. It shows your filing status, taxable income, payment types, and any post-filing adjustments, and is available for the current year and nine prior years.8Internal Revenue Service. Transcript Types for Individuals and Ways to Order Them For a plain-language status, the “Where’s My Refund?” tool at irs.gov/refunds uses your Social Security number, filing status, and exact refund amount.9Internal Revenue Service. Refunds
What to Do While the Hold Is in Place
Watch the Mail
A CP05 notice means the IRS needs more time to verify your income, withholding, or credits and asks you to wait up to 60 days.10Internal Revenue Service. Understanding Your CP05 Notice If the agency needs documents from you, a follow-up CP05A will list exactly what to send, which can include pay stubs, an employer letter confirming wages and withholding, bank statements, or invoices for self-employment income.11Internal Revenue Service. Notice CP05A
A CP12 notice means the IRS already corrected a mistake and adjusted your refund. If you agree, do nothing and the corrected refund should arrive in four to six weeks.4Internal Revenue Service. Understanding Your CP12 Notice If you disagree, you have 60 days from the date on the notice to contact the IRS and request a reversal. Miss that window and the adjustment becomes permanent.12Taxpayer Advocate Service. Notice CP12 Keep copies of anything you send and note the mailing date.
Check Your Own Return
While you wait, compare your filed return against your W-2s, 1099s, and bank statements. Most flags come from something straightforward like a transposed number or a missing form, and spotting it yourself saves weeks of guessing.
Call If Nothing Arrives
If 60 days pass from the date on your CP05 notice and nothing has moved, call the IRS at 800-829-1040. Phone lines are open 7 a.m. to 7 p.m. local time.13Internal Revenue Service. Let Us Help You If no notice ever arrived, wait at least six weeks after Code 570 posted before calling; many holds resolve on their own inside that window.14Taxpayer Advocate Service. Notice CP05
Interest When the Delay Runs Long
If the IRS doesn’t issue your refund within 45 days after the filing deadline, or 45 days after you filed if that is later, interest begins accruing on the overpayment.15Office of the Law Revision Counsel. 26 U.S. Code 6611 – Interest on Overpayments For the first quarter of 2026, the rate on individual overpayments is 7%, compounded daily.16Internal Revenue Service. Quarterly Interest Rates You don’t have to request the interest; the IRS adds it automatically when Code 846 posts. The interest is taxable, and if it exceeds $10 you’ll get a 1099-INT to report on next year’s return.
When to Escalate to the Taxpayer Advocate Service
If the hold has stretched on for months, normal channels haven’t worked, and the missing refund is causing financial hardship, the Taxpayer Advocate Service can step in. You can submit Form 911 if you’ve been unable to resolve the issue through the IRS directly and the delay has run more than 30 days beyond normal processing time.17Taxpayer Advocate Service. Submit a Request for Assistance The office operates independently from the rest of the IRS and can push a frozen account back into motion.