The “846” Code: A Comprehensive Guide to the Unassigned Area Code, IRS Refunds, and Phone Scams

An unexpected phone call from an unfamiliar number or a cryptic code on a government document can trigger a wave of uncertainty and concern. In the digital age, few numerical sequences have generated as much confusion and anxiety as “846.” A search for this three-digit code pulls users into three distinct, yet overlapping, worlds: the technicalities of the North American telephone system, the pervasive threat of fraudulent phone scams, and the high-stakes process of waiting for a federal tax refund. This report provides a definitive and exhaustive analysis of “846,” untangling the web of misinformation to deliver clear, actionable intelligence for the American public. It will demystify the code’s official status, expose the tactics of scammers who exploit it, clarify its critical meaning in the context of the Internal Revenue Service (IRS), and provide a comprehensive toolkit for protecting your personal information and financial well-being.

 

The “846 Area Code” Mystery: What It Is and What It Isn’t

 

The first question for many who encounter this number is straightforward: which city or state does area code 846 belong to? The answer is foundational to understanding the entire issue.

 

The Official Answer: Is 846 a Real Area Code?

 

 

Officially, 846 is not an assigned geographic area code for any state, province, or territory within the North American Numbering Plan (NANP). The NANP is the integrated telephone numbering system that governs the United States, Canada, and parts of the Caribbean, managed by the North American Numbering Plan Administrator (NANPA). This means that no legitimate call should ever originate from a phone number with “846” as its designated three-digit area code.  

The appearance of an unassigned area code on a caller ID is a significant red flag. It is a strong indicator that the call is from a telemarketer or, more likely, a scammer who is using technology to “spoof” the number. This is done deliberately to disguise the call’s true origin, often to prevent the number from being easily blocked or ignored by the recipient.  

 

The Source of Confusion: “846” as a Central Office Code (NXX)

 

The primary source of confusion lies in the fundamental structure of a 10-digit phone number. In the NANP format of NPA-NXX-XXXX, the first three digits (NPA) represent the Numbering Plan Area, or area code, which identifies a broad geographic region. The next three digits (NXX) are the central office code (or prefix), which originally identified a specific telephone switch within that area code.  

While 846 is not a valid area code (NPA), it is a legitimately assigned central office code (NXX) in several active area codes across the United States. For example, detailed records show that the prefix 310-846 is assigned to multiple telecommunications carriers within the Inglewood, California, rate center. These carriers include major providers such as Verizon (MCIMETRO ACCESS TRANSMISSION SERVICES LLC), TPx Communications (U.S. TELEPACIFIC CORP.), and Comcast IP Phone, LLC. Therefore, it is entirely possible for a consumer to receive a legitimate call from a number like  

(310) 846-XXXX.

This distinction is not merely technical; it is the central vulnerability that scammers exploit. The fact that “846” is simultaneously “not a real area code” and “part of a real phone number” creates a confusing environment. A person receiving a call from a number containing “846” may search online and find conflicting information. Some sources will correctly state it is not a valid area code, while official carrier data shows it is an active prefix. This cognitive dissonance makes it harder for consumers to distinguish a legitimate call from a spoofed one, a gap in public understanding where fraud thrives.

 

The Broader Context: Unassigned vs. Invalid Codes

 

Within the NANP, there is a difference between codes that are unassigned and those that are invalid. Unassigned codes like 846 are held in reserve by NANPA for future use as new area codes are needed. Invalid codes, on the other hand, can never be used as area codes. These include numbers where the first digit is a 0 or 1, as these are reserved for operator assistance and long-distance signaling, respectively. Special service codes, known as N11 codes, are also invalid for geographic assignment, such as 211 (community services), 311 (non-emergency municipal services), and 911 (emergency services).  

Confusion can also arise from unofficial sources. For instance, some online directories, such as a list of three-digit ZIP code prefixes from the United States Postal Service, may list numbers sequentially for organizational purposes. Such a list might include “846” between 845 and 847, inadvertently leading a user to believe it is a valid area code alongside the others.  

To provide a clear summary, the status of “846” in the telephone system can be broken down as follows.

Table 1: Official Status of “846” in the NANP

 

The Real Reason You’re Searching: Unmasking the “846” Scam Call

 

For the vast majority of people encountering the “846” code, the context is not one of academic curiosity but of immediate concern: a suspicious call appearing on their phone. Understanding the technology and psychology behind these calls is the first step toward effective self-protection.

 

What is Caller ID Spoofing?

 

Caller ID spoofing is the practice of deliberately falsifying the information transmitted to a caller ID display to disguise the caller’s true identity. This technology has become remarkably accessible and inexpensive, primarily due to the proliferation of Voice over IP (VoIP) services. Unlike traditional landlines, which have a fixed physical location, VoIP routes calls over the internet, allowing the user to easily configure the outbound phone number that is displayed to the recipient.  

This technological shift has effectively democratized deception. What once required expensive equipment and advanced knowledge of telephony is now a standard feature for many VoIP providers, available to any scammer with an internet connection. This has created a fundamental imbalance: the caller knows exactly who and where they are, while the victim is presented with deliberately false data designed to manipulate them.  

 

The Scammer’s Playbook: Tactics and Psychology

 

Scammers use spoofing to execute several well-established psychological plays designed to bypass a person’s natural skepticism.

• Neighbor Spoofing: This is one of the most common and effective tactics. Scammers will spoof a phone number that shares the recipient’s own area code and sometimes even their three-digit prefix (NXX). This creates a false sense of local familiarity, making the victim believe the call could be from a neighbor, a local business, a school, or a doctor’s office, thus dramatically increasing the likelihood they will answer. This tactic is a direct psychological exploit of the trust people once placed in local numbers.  
• Unassigned Area Code Spoofing: The use of an unassigned code like 846 is another calculated tactic. Scammers are aware that many call-blocking apps and services maintain blacklists of known spam-heavy area codes. By using an unassigned code, they can present a “clean” number that may not yet be flagged by these services, allowing their calls to get through.  
• Legitimate vs. Illegal Spoofing: It is crucial to note that the act of spoofing itself is not always illegal. There are legitimate uses, such as a doctor calling a patient from a personal mobile phone while displaying the office’s main number to protect their privacy, or a large business displaying its toll-free callback number. The practice becomes a federal crime under the Truth in Caller ID Act when it is done with the “intent to defraud, cause harm, or wrongly obtain anything of value”. The illegal robocalls that plague consumers fall squarely into this criminal category.  

 

Why You Should Never Call Back a Strange Number

 

Answering an unknown call is risky, but calling one back can be even more dangerous. Scammers often employ a tactic known as the “One-Ring Scam.” They use auto-dialers to place thousands of calls that ring only once before disconnecting, leaving a missed call notification on the victim’s phone.  

The goal is to pique the victim’s curiosity, making them think they missed an important call. If the person calls the number back, they are often connected to a premium-rate international number disguised as a domestic one. These numbers, often from Caribbean nations that also use the +1 country code, can result in exorbitant per-minute charges. The Federal Trade Commission (FTC) warns consumers to be particularly wary of calls from area codes such as 268, 284, 473, 649, 767, 809, 829, 849, and 876.  

Furthermore, by either answering a scam call or calling the number back, you are confirming to the scammer that your phone number is active and belongs to a real person. This makes your number more valuable, and it will almost certainly be sold to other scammers, leading to a significant increase in unwanted calls. The safest course of action is to let any unrecognized number go to voicemail.  

 

Decoding Your Tax Transcript: A Definitive Guide to IRS Code 846

 

Entirely separate from the world of telecommunications, the number “846” holds a critical and highly anticipated meaning for millions of American taxpayers. This dual identity is a primary driver of online searches and a source of significant confusion. Understanding IRS Transaction Code 846 is essential for anyone tracking the status of their federal tax refund.

 

The “Other” 846: Introducing IRS Transaction Codes

 

The Internal Revenue Service uses a system of three-digit Transaction Codes (TCs) on official documents to provide a standardized record of the actions taken on a taxpayer’s account. These codes appear on an  

IRS tax transcript, which is an official summary of a tax return. Taxpayers often need to access their transcripts when applying for mortgages, student loans, or other forms of financial aid, as well as for resolving tax issues with the IRS.  

The existence of IRS Code 846 is completely unrelated to the telephone numbering system, but their identical numbering has led to a bizarre convergence of online searches. A person receiving a spoofed call from “846” and a person anxiously checking their tax transcript for “Code 846” may end up on the same websites, making it vital to clearly distinguish between the two contexts.  

 

IRS Code 846: The “Refund Issued” Code Explained

 

For taxpayers, seeing this code is a moment of relief. IRS Transaction Code 846 definitively means that the IRS has finished processing your tax return and has approved and issued your tax refund. The immense anticipation and anxiety surrounding this code are evident in countless online forums and social media discussions, where taxpayers share their experiences of checking their transcripts daily, waiting for this specific update.  

When viewing an account transcript, the line with TC 846 will also show the exact amount of the refund issued and a corresponding date. This date is the day the IRS sent the money. For those who opted for direct deposit, the funds should typically appear in their bank account within a few business days of this date, though processing can take up to three weeks. For those receiving a paper check, it should arrive in the mail within three to four weeks of the issue date.  

 

The Journey to a Refund: Understanding Other Key IRS Codes

 

Code 846 is the final step in the refund process, but several other codes often appear first, causing confusion and concern for taxpayers. Understanding the sequence provides a clearer picture of the return’s status.

• TC 150 (Tax Return Filed): This is typically the first code to appear. It simply means the IRS has received your return and it has been entered into their Master File system for processing.  
• TC 766 (Credit to Your Account): This code signifies that a refundable credit, such as the Child Tax Credit or Earned Income Tax Credit, has been applied to your account. It is a positive indicator that reduces your tax liability or increases your refund.  
• TC 570 (Additional Liability Pending / Credit Hold): This code often causes alarm, but it is a common, temporary step. It means your return has been paused for additional review. This does not automatically mean you are being audited. The hold could be due to a simple discrepancy, a need to verify income or withholding, or an injured spouse claim. In many cases, the IRS resolves the issue automatically and the hold is released, followed by the TC 846 refund code.  
• TC 898 (Refund Applied to Other Debts): If you see this code, it means that all or part of your refund has been used to pay off other outstanding debts, such as past-due student loans, state income taxes, or child support obligations.  

This progression—from filing to holds to credits and finally to the refund—creates a narrative. The gap between the IRS’s sterile, bureaucratic codes and the real-life financial anxiety of taxpayers is vast. This guide aims to bridge that gap by translating these codes into plain English and placing them in the logical context of the refund journey.

Table 2: Common IRS Transcript Codes Explained

 

Weaponized Information: How Scammers Exploit Taxpayer Anxiety with Phony Refund Claims

 

The intersection of telecommunications ambiguity and taxpayer anxiety creates a fertile ground for a particularly insidious type of fraud: the IRS impersonation scam. Criminals skillfully weaponize fragments of information, public confusion, and financial desperation to deceive their victims.

 

The IRS Impersonation Scam: A Pervasive Threat

 

The core of the IRS impersonation scam involves a criminal posing as an IRS agent or official. They contact potential victims through unsolicited phone calls, text messages (a practice known as “smishing”), or emails (“phishing”). The scammer’s goal is twofold: either to frighten the victim into making an immediate payment for a fictitious tax debt or to trick them into revealing sensitive personal and financial information that can be used for identity theft.  

These scams are effective because they prey on fear and respect for the IRS’s authority. Scammers will often use aggressive, threatening language, claiming that the victim will be arrested, deported, or have their driver’s license revoked if they do not comply immediately.  

The single most important defense against this scam is knowing the IRS’s official protocol. The IRS initiates most contacts with taxpayers via physical mail delivered by the United States Postal Service. The agency will  

never:

• Call to demand immediate payment over the phone.
• Demand payment using a specific, untraceable method like a prepaid debit card, gift card, or wire transfer.  
• Threaten to bring in local police or other law enforcement to arrest you for not paying.  
• Initiate contact by email, text message, or social media to request personal or financial information.  

 

Advanced Tactics: Using Insider Jargon to Build False Credibility

 

The effectiveness of these scams is directly tied to the public’s general lack of clarity about the IRS’s internal processes. Scammers exploit this information vacuum. A sophisticated criminal will not just make vague threats; they will use specific, correct-sounding terminology to make their claims seem more credible.

They might reference an “unclaimed refund,” a “discrepancy on your tax statement,” or even mention a specific transaction code like “846” to manipulate a victim. For example, a scammer might call and say, “We are calling from the IRS about an issue with your Transaction Code 846 refund. We need you to verify your bank account information before we can release the funds.” This is a particularly devious tactic because it preys on the victim’s partial knowledge. A taxpayer who has been tracking their refund and knows that Code 846 is the refund code might be more easily fooled by a scammer who also uses that term.  

It is critical to understand that no matter how much information a caller seems to have—even if they have the last four digits of your Social Security number—the method of contact is the ultimate red flag. Any unsolicited call, text, or email demanding information or payment is a scam, regardless of the jargon used.

 

Recognizing the Red Flags

 

To protect yourself, it is essential to recognize the clear warning signs of an IRS impersonation scam.

Table 3: Red Flags of an IRS Impersonation Scam

 

Your Ultimate Toolkit for Reclaiming Your Phone

 

While scams are becoming more sophisticated, consumers are not powerless. A combination of built-in smartphone features, carrier services, and third-party applications can create a powerful defense against the daily barrage of unwanted calls.

 

Blocking Numbers on Your Smartphone: A Step-by-Step Guide

 

Blocking individual numbers is the first line of defense, though it is often a frustrating game of “whack-a-mole” as scammers can use spoofing to generate a virtually endless supply of new numbers. Nonetheless, it is a useful feature for stopping repeat calls from a specific number.  

Table 4: How to Block Unwanted Calls on Your Smartphone (iOS & Android)

 

Beyond the Block Button: Carrier and Third-Party Solutions

 

Individual actions are often insufficient against the scale of automated robocalling. The most effective solutions leverage the power of the network and collective intelligence to stop calls before they reach your phone. This approach shifts the defensive burden from the individual consumer to the larger system.

• Carrier Services: The major U.S. wireless carriers now offer free call-blocking and filtering services to their customers. These tools use network-level analytics to identify and block or label suspected spam calls. Examples include AT&T ActiveArmor, T-Mobile Scam Shield, and Verizon Call Filter. Customers should ensure these services are activated on their accounts.  
• Third-Party Apps: A robust market of third-party applications offers an even more aggressive layer of protection. Apps like Nomorobo, Hiya, and RoboKiller use constantly updated databases, often built from crowd-sourced user reports, to identify and block millions of spam and scam numbers automatically. While some require a subscription, they are often more effective than basic blocking features.  

The fight against unwanted calls is an arms race. A scammer with VoIP technology can generate new numbers faster than a user can block them. Therefore, the most empowering strategy for consumers is to move beyond the reactive, one-by-one blocking of numbers and adopt the proactive, systemic solutions offered by their carriers and reputable third-party applications.

 

A Citizen’s Guide to Reporting Phone and Tax Scams

 

Becoming the target of a scam can feel isolating and disempowering. However, reporting these incidents is a critical civic action that turns a passive victim into an active participant in the fight against fraud. While federal agencies may not resolve every individual complaint, the collective data they receive is their primary weapon for tracking criminal networks, identifying emerging scam tactics, and building major law enforcement cases.  

 

Who to Report To: Navigating the Alphabet Soup (FCC, FTC, TIGTA)

 

The federal government’s complaint system can be confusing, with different agencies overseeing different types of violations. Knowing where to direct your complaint ensures it gets to the right investigators. The system is siloed, which can be a barrier to reporting; this guide de-siloes that information to provide a clear path to action.

• Federal Communications Commission (FCC): This is the agency to report violations of telecommunications law. If your complaint is about the method of contact, report it to the FCC. This includes receiving an unwanted robocall, seeing a spoofed caller ID, or getting an unsolicited text message.
  • How to Report: File a complaint online at fcc.gov/complaints. Select the “Phone” form and then the “Unwanted Calls” issue.  
  • What to Include: Your phone number, the caller’s number (from your caller ID), the date and time of the call, and a brief description of the message.  
• Federal Trade Commission (FTC): This is the nation’s primary consumer protection agency. If your complaint is about the content of the message—the fraud or scam itself—report it to the FTC. This includes any attempt to deceive you, steal your money, or get you to reveal personal information, regardless of whether it was by phone, email, or text. This is also the agency that manages the National Do Not Call Registry.
  • How to Report: File a report online at ReportFraud.ftc.gov.  
  • What to Include: Details about the scam, the company or caller’s name (if known), how they requested payment, and information about any financial loss.  
• Treasury Inspector General for Tax Administration (TIGTA): This is a specialized law enforcement agency within the Department of the Treasury. If the scam involves someone impersonating the IRS, you should report it directly to TIGTA.
  • How to Report: Report the incident through TIGTA’s official website or by calling their hotline at 1-800-366-4484. You should also forward suspicious emails to [email protected].  
  • What to Include: The caller’s phone number, any callback number provided, and specific details like a fake agent name or badge number they used.  

Table 5: Where to Report Phone & Tax Scams: A Quick-Reference Guide

 

The Architecture of Our Phone System: A Deep Dive into the NANP

 

The challenges consumers face today with spoofing and scams are not isolated incidents but are, in part, unintended consequences of the technical evolution of the telephone network itself. Understanding this history reveals how the inherent trustworthiness of a phone number has been systematically degraded over time.

 

A Brief History of the NANP

 

The North American Numbering Plan was devised by AT&T in the 1940s to create a unified system for automating long-distance calls in an era of mechanical switches and rotary telephones. The original structure was ingeniously simple. To help the mechanical switching equipment differentiate between a three-digit area code and a three-digit local exchange prefix, all area codes were required to have a 0 or a 1 as the middle digit. Local prefixes, conversely, could not have a 0 or 1 in that position. This rigid structure provided geographic certainty; a phone number was a reliable indicator of its physical location.  

 

The Challenge of Number Exhaustion and the Rise of Overlays

 

This system worked for decades, but the explosion of new communication technologies—from pagers and fax machines in the 1980s to the proliferation of mobile phones and VoIP lines in the 2000s—placed an unsustainable demand on the finite supply of phone numbers. When an area code began to run out of available NXX prefixes, NANPA had to implement a form of “area code relief.”  

Initially, this was done through a geographic split. A numbering plan area was divided into two, with one part retaining the old area code and the other being assigned a new one. This method was disruptive, forcing millions of people and businesses to change their phone numbers.  

To solve this problem, the industry shifted to the overlay method. Instead of splitting a region, a new area code is added to the same geographic area as the existing one. All new phone lines in that area may be assigned the new overlay code, while existing customers keep their numbers. Since 2006, this has become the standard method for introducing new area codes in high-demand regions like California and New York.  

 

The Consequences of Overlays: The End of 7-Digit Dialing

 

The move to overlays had a profound and direct consequence for consumers: it necessitated the end of 7-digit dialing for local calls in those areas. Because two or more area codes now coexisted in the same physical location, dialing just seven digits became ambiguous. To ensure a call could be routed correctly, mandatory 10-digit dialing (Area Code + Number) was implemented for all local calls within an overlay zone.  

This technical requirement, combined with the rise of VoIP technology that severed the link between a phone number and a physical switch, completed the erosion of a phone number as a reliable signal of geographic origin. The simple mental model of “my area code is local, others are not” was broken. This systemic degradation of trust is the macro-environment in which modern phone scams thrive. When a neighbor might legitimately have a different area code, and a call from a local number might originate from halfway around the world, the consumer is left with little reliable information to trust, making them more vulnerable to the deceptions detailed throughout this report.

 

Conclusion

 

The numerical code “846” serves as a unique lens through which to view the interconnected anxieties of modern American life. It is a symbol of technological ambiguity, a tool for criminal deception, and a beacon of financial hope. The investigation reveals that while 846 is not an official geographic area code, its use as a valid central office prefix and its frequent appearance in spoofed calls create a landscape ripe for confusion. This confusion is compounded by its coincidental identity with IRS Transaction Code 846, which signifies an issued tax refund—a matter of critical importance to millions of households.

Scammers have proven adept at weaponizing this confusion. They leverage the low cost and accessibility of VoIP technology to perpetrate caller ID spoofing on a massive scale, using tactics like neighbor spoofing to exploit ingrained trust in local numbers. Simultaneously, IRS impersonators prey on taxpayer anxiety, using sophisticated social engineering and fragments of legitimate information to steal money and personal data.

In this environment, knowledge and vigilance are the consumer’s most potent defenses. Understanding that the IRS’s primary method of contact is mail, recognizing the tell-tale signs of a scam, and knowing the official protocols for payment and communication can effectively neutralize the threat of impersonation fraud. Likewise, moving beyond the futile effort of blocking individual numbers and embracing network-level solutions offered by carriers and third-party applications can restore a sense of control over one’s personal devices.

Finally, active participation through reporting is not a futile gesture but a vital contribution to a collective defense. By furnishing the FCC, FTC, and TIGTA with timely and detailed information, consumers provide the raw data that fuels law enforcement actions and informs consumer protection policy. While the technological and social forces that enable these scams are complex, the path to greater security is clear: it requires a public that is educated, a toolkit that is empowered by technology, and a citizenry that is engaged in the process of reporting and resisting fraud.