IRS Transcript Code 424: Examination Request
An earlier-stage exam referral marker, reversible by 421 like the 420.
The official definition, IRS Document 6209
Examination Request Indicator. Return referred to Examination or Appeals Division.
What it means for your refund
A refund on the module can be held while the request is open. A request is not a finding: a 421 reverses a 424, and many 424s close without a full examination.
The folklore, corrected
Myth: Code 424 means I am definitely being audited.
Document 6209 calls 424 an Examination Request Indicator, a referral to Examination or Appeals. It is the request stage: it can be screened out and reversed by a 421, escalate to the 420 examination indicator, or be handled by letter. The code marks the request, not a decision.
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.