IRS Code 960 appears on tax account transcripts when the IRS posts a Centralized Authorization File (CAF) indicator or Reporting Agents File (RAF) entry to a module. The code signals an add or update operation, not necessarily a brand-new authorization, and does not identify which representative, tax matter or period the entry affects. Read the code as a file-maintenance event that requires reconciliation with the actual Form 2848 or Form 8821 on record before drawing conclusions about who has access or what they can do.

What transaction code 960 records

Transaction code 960 is defined as Add/Update Centralized Authorization File Indicator/Reporting Agents File and applies to individual, business and employee-plan master files according to the IRS Transaction Code Master File section (IRS Master File Codes). The code posts when a CAF indicator is added or updated on a module or through the applicable RAF entity-indicator processes. The entry does not tell you whether the underlying authorization was filed by paper, fax or e-Services, nor does it specify which representative name, CAF number or tax periods appear on the current Form 2848 or 8821.

A single 960 posting identifies an indicator update; the code alone does not identify the underlying transaction or prove that a particular form was accepted. If the entry is unexpected, compare your retained authorization records and use the appropriate authenticated IRS channel to resolve a discrepancy. The transcript alone does not display every permission detail that the full authorization form contains.

Reconcile the entry with actual authorizations

When you encounter Code 960, compare it to the filed Form 2848 or 8821 that corresponds to the transaction date. Check the representative's name, CAF number, matters authorized and tax periods. Retain the relevant submission acknowledgment or mailing/fax evidence and distinguish submission from IRS processing. For current digital authorization options, consult the separate Tax Pro Account guide.

Do not infer from a 960 entry that an unknown person now holds power of attorney or that all your tax information is visible to someone else. The CAF system links representatives to specific tax matters and periods; it is not a blanket access grant. If you did not authorize anyone and see Code 960, compare retained records and seek help through an appropriate official IRS contact route. A separate identity-verification notice, such as IRS Letter 5071C, has its own instructions; its presence or absence does not determine who holds an authorization.

Scenario Code 960 meaning Next step
You recently submitted Form 2848 The entry records an indicator update, not proof of that form’s processing Compare the retained form and submission evidence; recover a missing CAF number separately
You see 960 but expected no change The underlying cause is not established by the code alone Check retained records and resolve any discrepancy through official IRS channels
You previously revoked a representative The historical entry does not establish current scope Compare the revocation and current authorization evidence; read any TC961 in context
Multiple 960 entries for one tax year The code alone does not establish a one-to-one relationship with forms or representatives Reconcile dates and relevant authorization records without assuming an exact match

Code 961 reversal and scope limits

Transaction code 961 reverses Code 960 or resets the relevant CAF or RAF indicator (IRS Master File Codes). A 961 entry does not prove that every authorization for every tax year was revoked; it indicates that a specific indicator was removed or reset. Reconcile the 961 date with any revocation letter you sent, the tax matters and periods covered by the original Form 2848 or any withdrawal the representative filed.

If you need to determine the current authorization position, reconcile the relevant forms, revocations or withdrawals and current IRS records rather than relying on a single 961 transaction. The transcript shows the file-maintenance event but not the full authorization history or current permissions across all modules. When representatives change, follow the applicable Form 2848 instructions for the intended authorization and any revocation; do not assume that a 961 posting closed all prior grants.

Neither Code 960 nor 961 authorizes anyone to receive or endorse refunds on your behalf. Do not use a transcript indicator to determine powers over a refund; consult the actual authorization and current form instructions. Do not infer refund powers from codebook operational language or from the presence of a CAF indicator alone.

Practical checklist

What if Code 960 appears but I never filed Form 2848 or 8821?

Compare your retained records first, then use an appropriate authenticated IRS contact route to investigate a discrepancy. Do not treat the code, or the absence of an identity-verification letter, as proof of who has access.

Does Code 960 mean my representative can now access all my tax years?

No. The 960 entry indicates that a CAF indicator was added or updated, but the scope of access depends on the tax matters and periods listed on the actual Form 2848 or 8821. Review the authorization form to see what the representative can do.

Can I remove a CAF authorization by asking for a 961 reversal?

The 961 code reflects an indicator removal or reset, not a revocation process you initiate directly. Follow the current instructions for the relevant authorization when revoking or withdrawing authority. Retain evidence of the request; do not use an expected code posting as a substitute for checking what authority remains.

For tax firms

A tax firm can review how CAF authorizations, transcript access and representative records flow between client intake, case management and the IRS systems that produce Code 960 entries.

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