What Does IRS Code 570 Mean on Your Transcript?

If you pulled your IRS account transcript and spotted Transaction Code 570, it means the IRS has placed a temporary hold on your account that stops your refund from going out. The code on your transcript, officially “Additional Liability Pending and/or Credit Hold,” is a pause, not a penalty, and it does not by itself mean you owe more tax or made a mistake.¹ What happens next depends on why the hold was placed and what notice the IRS sends you about it.

What the Code Actually Does

Code 570 sets a freeze on your account. While the freeze is active, the IRS cannot issue your refund or move credits from your return to another tax year.² Automated processing stops until a reviewer inside the agency looks at whatever prompted the flag.

The word “liability” in the code’s formal name throws people off. It does not mean the IRS has decided you owe money. It’s a neutral administrative marker that can go on your account for reasons ranging from a data mismatch to a full compliance review.

Why the IRS Placed the Hold

Code 570 appears for several reasons, and the transcript itself will not tell you which one applies to your return. The most common triggers are:

Income you reported does not match what an employer or payer sent in on a W-2 or 1099, so the system flagged the return for manual review.
Your return claims a refundable credit like the Earned Income Tax Credit or Additional Child Tax Credit. Federal law prohibits the IRS from releasing refunds that include these credits before February 15, and returns can be held longer for additional review.³⁴
The IRS wants to verify your identity because it sees signs someone else may have filed using your Social Security number.
A math error, transposed SSN, or a mismatched filing status is holding processing until an examiner reconciles the numbers.
Your return was pulled by the Examination division or the Automated Questionable Credit program for compliance review.⁵

The Other Codes to Watch For

Code 570 almost never sits alone. The codes that appear around it tell you what the IRS did and what is coming next.

Code 971 — Notice Issued

Code 971 means the IRS mailed you a letter explaining the delay. It often shares the same date as Code 570, reflecting a synchronized hold-and-notify step. The specific notice that lands in your mailbox — a CP05, a CP12, an identity verification letter, or something else — is what tells you the actual reason for the hold.

Codes 571 and 572 — Hold Released

Code 571 is the formal reversal of Code 570 and means the freeze has been lifted. Code 572 does the same thing but is used when the original hold was posted in error.¹ Either one clears the block.

Code 846 — Refund Issued

Code 846 is what you’re waiting for. It confirms the IRS has approved your refund and scheduled it for release, and the date next to it is when the funds go out. A manual refund posts as Code 840 instead.²

Code 810 — A More Serious Freeze

Worth flagging so you don’t mistake it for the same thing: Code 810 is a heavier freeze than Code 570. It stops the refund and also blocks credits from being transferred to other tax years or applied to other debts. It is tied to compliance investigations, including cases flagged by the IRS’s Abusive Tax Shelter Detection Teams.¹ If you see Code 810 instead of or alongside Code 570, expect a longer and more involved review.

Reading the Date Next to Code 570

Each transaction code carries a cycle code in the format YYYYWWDD. The first four digits are the year, the next two are the processing week, and the last two mark the day the transaction posted.⁶ The day codes are:

01: Friday
02: Monday
03: Tuesday
04: Wednesday
05: Thursday

A cycle code of 20261205 next to your Code 570 means the hold posted on Thursday of the 12th processing week of 2026. That date matters because the IRS uses it as an internal clock. If the agency has not contacted you within 30 days of the cycle date, a phone representative can escalate your case.⁵

What to Do Now

Watch Your Mail

The single most useful thing to do is check the mail. The notice paired with your Code 570 tells you what to actually do. Common ones:

CP05 says the IRS is reviewing your return and needs up to 60 days. You do not need to do anything unless the IRS sends a follow-up request for documents.⁷
CP12 says the IRS corrected a math error and adjusted your refund. If you agree with the change, no response is needed and the check should arrive within four to six weeks.⁸
Letter 4883C asks you to verify your identity by phone. Call the Taxpayer Protection Program Hotline listed on the letter with your tax return, a prior-year return, and supporting documents in front of you. Do not file Form 14039 (Identity Theft Affidavit) in this situation; follow the letter’s instructions.⁹
The CP5071 series is similar to Letter 4883C but may let you verify online rather than by phone.¹⁰

Pull Your Records Together

While you wait, get your original return out along with every W-2, 1099, and other income document. Compare the numbers you reported to what’s on the forms. Confirm your filing status and dependents are correct. If the IRS asks for documentation, you want to answer within days, not weeks.

How Long the Hold Lasts

Timing depends on what kind of review triggered the freeze.

A CP05 review can take up to 60 days from the notice date. The IRS asks that you not call before that 60-day window has closed.¹¹
For an examination or compliance hold, internal IRS procedures require the agency to contact you within 30 days of the Code 570 cycle date. If more than 30 days have passed with no contact, a representative can escalate.⁵
For a CP12 correction you agree with, the adjusted refund should arrive within four to six weeks.⁸

In some situations you can shorten the process by filing an amended return on Form 1040-X. If a notice such as the CP87 series says you should not have claimed a credit or dependent, filing the amendment to fix the issue can move things along.⁵

When the review is done, your transcript will show a Code 571 or 572 clearing the hold, followed by a Code 846 with the refund amount and the date it will be sent.¹

Interest If the Delay Runs Long

If the hold delays your refund far enough, the IRS owes you interest. Federal law gives the agency 45 days from the filing deadline (or 45 days from when you actually filed, if you filed late) to issue the refund without owing interest. After that, interest starts accruing on the amount owed to you.¹²

The rate is set quarterly. For the first quarter of 2026, the individual overpayment rate is 7%.¹³ For the second quarter of 2026, it drops to 6%.¹⁴ You don’t have to request the interest. The IRS calculates it and adds it to the refund automatically.

When to Call the IRS or Ask the Taxpayer Advocate for Help

If the waiting period on your notice has passed and you still haven’t received your refund or any follow-up mail, call the IRS at 800-829-1040 with your return, the notice, and your supporting documents at hand.¹⁵

If you’ve already tried working with the IRS and can’t get the issue moving, or if the frozen refund is causing financial hardship, request help from the Taxpayer Advocate Service by submitting Form 911. TAS can step in when the IRS has taken more than 30 days to resolve your issue after you first contacted the agency, or when a process isn’t working the way it should. If you don’t hear back within 30 days of submitting the form, call 877-777-4778 for a status update.¹⁶

1
Internal Revenue Service. Section 8A – Master File Codes
2
Internal Revenue Service. IRM 21.4.4 Manual Refunds
3
Office of the Law Revision Counsel. 26 USC 6402 – Authority to Make Credits or Refunds
4
Taxpayer Advocate Service. Held or Stopped Refunds
5
Internal Revenue Service. IRM 21.5.10 Examination Issues
6
Internal Revenue Service. IRM 3.30.123 Processing Timeliness – Cycles, Criteria and Critical Dates
7
Internal Revenue Service. Understanding Your CP05 Notice
8
Internal Revenue Service. Understanding Your CP12 Notice
9
Internal Revenue Service. Understanding Your Letter 4883C
10
Internal Revenue Service. Understanding Your CP5071 Series Notice
11
Internal Revenue Service. Notice CP05
12
Office of the Law Revision Counsel. 26 U.S.C. 6611 – Interest on Overpayments
13
Internal Revenue Service. Quarterly Interest Rates
14
Internal Revenue Service. Internal Revenue Bulletin 2026-08
15
Internal Revenue Service. Refund Inquiries
16
Internal Revenue Service. Form 911 – Request for Taxpayer Advocate Service Assistance