Transaction Codes
Refund of Overpayment
TC 846
Single
Income from wages, salaries, tips, etc.
007
-Z
Criminal Investigation Hold
Paper return
6 weeks for normal processing
Return Filed & Tax Liability Assessed
TC 150
2
Married Filing Joint (MFJ)
Adjusted Gross Income
032
-A
Amended Return or Duplicate Return
paper return with injured spouse attached
Credit for Withheld Taxes and Excess FICA
TC 806
3
Married Filing Separately (MFS)
Schedule A
076
-I
Debit Interest
e-filed return
3 weeks/21 days
Interest Assessed
TC 196
4
Head of Household (HOH)
Premium Tax Credit
151
Open Examination Indicator
normally 16, currently 20 weeks
Failure to Pay Tax Penalty
TC 276
5
Qualifying Surviving Spouse (QSS)
Total Federal Income Tax Withheld
051
-G
Math Error
ITIN application during filing season
9-11 weeks