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IRS Transcript Code 150: Return Filed and Tax Liability Assessed

150

Your return posted, and this is the tax the IRS assessed from it. It is your tax, not your refund.

The official definition, IRS Document 6209

Return Filed & Tax Liability Assessed. A tax liability assessed from the original return establishes a tax module.

What it means for your refund

Neutral. A 150 means processing happened; the refund math is the credits (806, 766, 768) minus this liability, and the refund itself only exists when an 846 posts.

The folklore, corrected

Myth: The amount next to 150 is my refund.

Document 6209 defines 150 as the assessed tax liability from your return. A large 150 with larger credit codes below it still produces a refund; the 150 amount itself is what you owed before credits.

Worth knowing: A zero 150 is common and fine: it means the return assessed no tax, often because credits and withholding cover everything.

Reading the transcript around it

Codes rarely act alone: holds (570, 810) pair with releases (571, 811), a 971 often flags the letter that explains a hold, and the refund itself is always the 846 line. The full code index maps the neighbors, including the cycle code and As-of date explained without the folklore. If the account shows a balance rather than a refund, the letters that follow are decoded in our IRS notice decoder.

Sources: IRS Document 6209, Section 8A; IRM 21.5.6; IRS refund myth page. Verified July 2026.

General educational information, not tax advice. A transcript entry only means something in the context of your account; a credentialed tax professional can read yours in full. ClearChoiceRadar is not affiliated with the IRS or any government agency.