Definition
Transaction Code 971. A multipurpose miscellaneous action code. The specific action is determined by the Action Code (AC) that follows it. Common examples: TC-971 AC 524 (lien filing), TC-971 AC 641 (passport certification), TC-971 AC 643 (passport decertification).
What it means for your account
Never treat TC-971 as a generic note. Read the AC. Passport certification (641) and CDP/lien ACs change urgency and the client conversation.
Common TC 971 Action Codes
Always read the Action Code (AC) on the transcript line — TC 971 alone is not enough.
- AC 141 — Substitute for return (SFR) posted. IRS prepared a return because you did not file — see our SFR guide.
- AC 086 — Installment agreement established. Payment plan is on the account — verify terms and payments posted (TC 670).
- AC 524 — Lien-related notice context. Often tied to federal tax lien activity — check TC 582 posting date.
- AC 641 — Passport certification (seriously delinquent debt). Large balance may affect passport — resolve compliance and balance.
- AC 643 — Passport decertification. Certification reversed — confirm current balance posture.
- AC 032 — CDP / hearing-related (read full line). May involve Collection Due Process — compare to LT11 or CP90 notices.
Full TC 971 table on our transcript codes guide · Substitute for return (SFR)
Related codes
Where Brevitax uses it
Brevitax reads these postings from account transcripts and surfaces them as plain-language timeline events and attention items — not as a raw code list. Upload transcripts or have Brevitax request them, then see TC-971 in context on your dashboard.
Common questions
What does TC-971 mean on an IRS transcript?
Transaction Code 971. A multipurpose miscellaneous action code. The specific action is determined by the Action Code (AC) that follows it. Common examples: TC-971 AC 524 (lien filing), TC-971 AC 641 (passport certification), TC-971 AC 643 (passport decertification).
Why does TC-971 matter for tax resolution?
Never treat TC-971 as a generic note. Read the AC. Passport certification (641) and CDP/lien ACs change urgency and the client conversation.
Where do I find TC-971 on my account transcript?
Look for transaction code 971 in the posting sequence for the tax year. Transaction Code 971. A multipurpose miscellaneous action code. The specific action is determined by the Action Code (AC) that follows it. Common examples: TC-971 AC 524 (lien filing), TC-971 AC 641 (passport certification), TC-971 AC 643 (passport decertification).