I know you are here because you received IRS Code 599 Tax Return Secured on your tax transcript. Is that not the case?
We will explain what it means and give you every detailed information you need to know.
Please note that we do not work for the Internal Revenue Service nor do we have any association with them.
Also, we are not tax experts and do not pretend to be one. All information in this guide is solely for educational purposes only.
We strongly believe the information we have gathered about IRS code 599 will help many people understand the transaction code on their 2022 or 2023 tax transcript.
Recommended guide: Tax Transaction Code 971.
Table of Contents
What Does IRS Code 599 Mean On 2022/2023 Tax Transcript?
In simple terms, the IRS code 599 on your tax transcript means your Return has been secured.
Here is what that means:
The compliance technician who actually received your tax return in the Refund Hold Unit recorded it as received. When this is done, they will close the Taxpayer Delinquency Inquiry.
When you see code 599 on your 2023 tax transcript, then it means the IRS secured your tax return.
In most cases, taxpayers will see this transaction code when they file their taxes late.
So if you didn’t file your tax on time, more often than not, you will see code 599 on your transcript.
See also: Tax Transaction Code 290.
Meaning Of Code 599 According To The Internal Revenue Service Master File Codes
Here is what the IRS code 599 means according to the Master File sheet:
Return secured. Satisfies this module only. Requires a three (3) digit closing code for IDRS input.
See Section 11 for appropriate closing codes.
Read also: Internal Revenue Service Code 570.
What Are The Three (3) Digit Codes For IDRS Input For Tax Transaction 599?
The Transaction Code 599 and appropriate closing code is indicated on the middle left margin of each tax return secured by Collections.
Here is the list of closing codes for TC 599:
006 – Return being processed (system generated).
008 – Indicating was closed by A6020(b) program unagreed (Default)
009 – Indicating was closed by A6020(b) program agreed
013 – A signed ASFR waiver agreeing to the proposed assessment in lieu of a return secured
017 – Unprocessable return. Used by Submission Processing
018 – Return in progress on or after the due date. Used by Submission Processing 79 (IDS via SIA)
021 – Return secured
024 – Return secured.
038 – 6020(b) or Substitute for Return processed for assessment due to inadequate or no response from the taxpayer.
039 – 6020(b) or SFR program resulted in an agreement by taxpayer or acceptable return from taxpayer.
040 – Reserved for CC 40 and 60. CC 90 indicates return was processed under the Employment Tax Adjustment Program (ETAP).
042 – Return secured from taxpayer in bankruptcy.
044 – Taxable return secured.
046 – Non-taxable return secured.
049 – Reserved
050 – Return secured
063 – Filed under 6020(b) authority due to inadequate or no response from the taxpayer
064 – 6020(b) resulted in an agreement by the taxpayer or an acceptable return from the taxpayer.
065 – Reserved for CC 40 and 060. CC 90 indicates return was processed under the Employment Tax Adjustment Program (ETAP).
066 (ICS via SIA),
067 – Return secured from the taxpayer in bankruptcy
069 – Taxable return secured.
071 – Non-taxable return secured.
073 – Return secured
074 – Return secured used by Exempt Organizations for subsequent returns secured during an examination of an exempt organization.
088 – Indicating was closed by the ASFR Program unagreed (through default)
089 – Closed by the ASFR Program via TP Signed Return.
090 – Reserved for CC 40 and 60. CC 90 indicates a return processed under the Employment Tax Adjustment Program (ETAP).
092 – Return secured from the taxpayer in bankruptcy
094 – Taxable return secured.
096 – Non-taxable return secured.
097 – Return secured
098 – Return secured
099 (SIA) – Return secured. Generated on blocks out of balance at the service centers after the delinquency check by Submission Processing
Check this: IRS Reference Number 9021.
What Should I Do If I Get IRS Code 599 On My 2022 Or 2023 Tax Transcript?
For those who have code 599 on your IRS tax transcript for 2023, please the most appropriate thing you need to do is contact the Internal Revenue Service Representative.
For further clarifications, please contact the IRS on phone 800-829-1040 (Individuals) and 800-829-4933 (Businesses) from 7 am to 7 pm local time.
They will be able to provide details in your particular circumstance.
When you get further and better particulars about why you have the IRS code 599 on your tax transcript, you will know what to do.