03/20/2026
Tax Code 826 on your IRS transcript means the IRS has applied part or all of your refund to a debt you owe.
This is called a refund offset. Instead of sending the full refund to you, the IRS uses the money to pay an outstanding balance.
Common debts that can trigger Code 826 include:
• Past-due federal taxes
• State tax debts
• Student loan defaults
• Child support arrears
• Other federal or state obligations
The amount next to Code 826 shows how much of your refund was applied to the debt. If your refund was larger than the amount owed, you may still receive the remaining balance after the offset.
👉🏾 In simple terms: Code 826 = Your refund was used to pay a debt you owe.
You will usually receive a notice explaining which agency received the payment.