What Does Code 152 Mean From the IRS?

The Internal Revenue Service (IRS) employs various codes to communicate information to taxpayers regarding their returns and refunds. Code 152 is a common message that taxpayers may encounter when checking the status of their tax refund. This code is generally an informational update and not a cause for immediate concern.

What IRS Code 152 Signifies

IRS Code 152, often referred to as Tax Topic 152, is an internal processing code used by the Internal Revenue Service. This code indicates that a tax refund is currently being processed and that the tax return is undergoing a thorough review before the refund can be issued. It serves as a general notification that the IRS has acknowledged receipt of the tax return and is actively reviewing it for accuracy. Its appearance does not automatically signify an audit, an error, or a problem with the tax return.

The presence of Code 152 suggests that while the return is being processed, it may require additional time beyond the typical processing period. Reasons for this extended review can include claiming certain tax credits, such as the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), or filing an amended return. It can also appear if there are discrepancies in the information provided or if the IRS needs to verify supporting documentation. The code is informational, indicating that the IRS is ensuring the accuracy of the refund amount before disbursement.

What to Do and Expect After Seeing Code 152

Upon encountering Code 152, taxpayers should utilize the IRS “Where’s My Refund?” tool for current information regarding their refund status. This online tool, accessible via the IRS website or IRS2Go mobile app, provides updates on the return’s processing. To use the tool, taxpayers need to provide their Social Security number or Individual Taxpayer Identification Number, their filing status, and the exact refund amount shown on their tax return. The status is typically updated once daily.

Most e-filed tax returns are processed within 21 days. However, Code 152 indicates processing may extend beyond this timeframe. Paper-filed returns take longer, typically four to eight weeks. The IRS will contact the taxpayer by mail if additional information is required. Taxpayers should refrain from contacting the IRS by phone unless the expected processing timeframe has passed and the “Where’s My Refund?” tool has not provided further updates.

Distinguishing Code 152 from Other IRS Messages

Code 152 is distinct from other, potentially more concerning, communications taxpayers might receive from the IRS. Unlike notices that signal a problem, such as an an audit notification or a demand for payment, Code 152 is a routine processing message. For instance, notices like CP14 indicate a balance due, while CP2000 suggests a discrepancy between reported income and third-party information. Notices concerning identity verification (e.g., 5071C) or a freeze on an account (e.g., Code 570) also differ, as they often require immediate action from the taxpayer.

Code 152 does not typically necessitate sending additional information or taking corrective action unless specifically instructed by a separate, official IRS letter. Its appearance means the tax return is undergoing a detailed internal review, a common part of the refund process for some returns. This distinction helps clarify that Code 152 is a benign status update rather than a serious issue with tax filing.