IRS Transcript Code 976: Duplicate Return Posted
A second return hit the account, and the module froze until a human sorts out which filing governs.
The official definition, IRS Document 6209
Posted Duplicate Return (generated transaction). Identifies the input return which causes a duplicate posting condition; the module is frozen from offsetting and refunding until released by an adjustment.
What it means for your refund
The module is frozen from refunding or offsetting until the IRS decides which return governs, so a refund waits on that review. The cause can be an honest second filing, an amended return sent as an original, or an identity-theft filing; the code alone does not say which.
The folklore, corrected
Myth: Code 976 means someone stole my identity.
976 only marks that a second return posted to the account. That can be a duplicate you filed, a 1040-X sent as an original, or a fraudulent return, and the IRS reconciles which one stands. If identity theft is the cause, the IRS contacts you, often with an identity-verification letter.
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.