Code 424 on irs transcript 2019. I continue to urge the IRS to expand the Online Account functionality and increase its availability to practitioners and businesses. Request it by mail with Form 4506-T, Request for Transcript of Tax Return. Note: Effective July 2019, the IRS will mail tax transcript requests only to your address of record. Every transaction processed by ADP must contain a Transaction Code to maintain Accounting Controls of debits and credits, to cause the computer at ECC to post the transaction on the Nov 13, 2024 · Identify tax period under examination (Is there a Transaction Code (TC) 420 or TC 424 on module?) Research for available AIMS information for the tax period (Command Code (CC) AMDISA) Jan 15, 2025 · Understanding IRS transcript codes: 810, 570, 420, 424, 290/291 explained for refund delays and audits Quick guide for those struggling with their transcripts. Code 971 is just them sending you a notice. This group was created to help those this tax season with the tax code 424/420 on their transcripts and keep each other updated on their status as we continue this tax season and pray next tax season won’t be so hectic Taxpayer transcripts contain codes which allow taxpayers to know what actions are being taken on their accounts. Note: The IRS may be able to provide wage and income transcript information for up to 10 years. The IRS can't issue refunds on tax returns containing these credits until AFTER mid-February. UPDATED for 2025 What is an IRS cycle code and what do they mean? A cycle code is an 8 digit number that can be found on an IRS Account Transcrip t. Code 424 then code 810 irs transcript Does this mean I’m being audited? I already verified my identity. Enter the tax form number here (1040, 1065, 1120, etc. One such code that frequently appears is IRS transcript code 424, which signifies Examination Requests. What a transcript shows A transcript isn't a photocopy of your return. They can also be useful when you’re getting ready to prepare and file your tax return. Still, its addition to a tax account transcript doesn’t necessarily mean the IRS will initiate a full-scale audit. Don't panic - this is actually fairly common, especially if you claimed certain credits like EITC or CTC. Code 810 is dated for May8th 2023 which is odd cause that date hast occurred yet. When the Jun 1, 2019 · What does code 424 mean on transcripts?424 have specific information related to the status of your tax return. " Has anyone experienced this code and still received their refund Ok-Sport-1196 Tax code 810 and 811 Tax Question Help I filed 2/17 my transcript has not updated since March Feb 26, 2025 · The 420 code means your return is under review. ai) - it's this new AI tool Oct 21, 2024 · IRS Code 424 on a tax transcript indicates that your tax return has been set for examination or review, often referred to as an audit. AM424 generates a TC 424 record to Employee Plans Master File (EPMF), Individual Master File (IMF) and Business Master File (BMF), when a tax module is established on AIMS. S. If you see 290/291 on an amended return, it usually means they reviewed it and found no additional tax owed. A good estimate is that you will not receive your refund until the first week in March. irs. Enter the year(s) of the return transcript you are requesting (for example, “2008”). Can you confirm the tax year is 2019? Customer: It is 2019 Accountant's Assistant: What is the exact amount shown 2 Transaction Codes Transaction Codes (TC) consist of three digits. Feb 15, 2019 · IR-2019-17, February 15, 2019 — The Internal Revenue Service today reminded taxpayers who need their prior-year tax records to either complete their 2018 tax return or to validate their income can use Get Transcript Online or Get Transcript by Mail. Feb 9, 2025 · Your tax transcript shows you're currently under IRS examination, triggered by code 424 from February 13, 2025, followed by a refund freeze (code 810) on March 3, 2025. The transcript confirms your filing status as Head of Household with 3 exemptions, an adjusted gross income of $25,872. Code 846 is the holy grail - that means your refund is approved. 810 means your refund is frozen, 570 means they need more info from you, 420/424 means you're being examined/audited. This is the complete list. 00. Code 810 and 811 are associated with reversals of interest and penalties or adjustments made to your account, indicating that the IRS has made or reversed a decision regarding interest and/or penalties on your account. It doesn't automatically mean audit, but the IRS is reviewing something. i just checked my transcript and it shows code 424 examination request has anybody got this code and so how long did it take to get a refund date i hope everything clears up quickly please let me know June 11, 2019 10:05 AM Common Transcript Transaction Codes The next section are also some common codes. 6 Transcript requested. The IRS is taking a closer look at something on your return. 6 Year(s) requested. Find how to get your personal tax transcript. Timeline There are 3 ways to get a business tax transcript: View, print or download it in your business tax account. Transcript Resources provide information on how you can obtain and read your account transcript. See What’s New under Future Developments on Page 2 for additional information. If the filing requirements on the transcript module were deleted (e. If you need a transcript for your business, find out how to get a business tax transcript. You can access your personal tax records online or by mail, including transcripts of past tax returns, tax account information, wage and income statements, and verification of non-filing letters. The IRS is experiencing significant and extended delays in processing - everything. The amount is $0. My transcripts include codes for 424 examination request and 810 refund freeze, while 811 refund freeze has been removed. Examples from over 250,000 transcripts. 00 due Accountant's Assistant: I see you're concerned about a code 922 on your 2019 transcript. Every transaction processed by ADP must contain a Transaction Code to maintain Accounting Controls of debits and credits, to cause the computer at ECC to post the transaction How to Read a Tax Return Downloaded from IRS Website This article is your friendly guide to understanding how to read a tax return downloaded from the IRS website. Mar 1, 2019 · The customer number populates onto the transcript so requesters can match the transcript to the taxpayer. Mar 12, 2021 · Did anyone else get a 424 code? It’s showing on my 2019 Account transcript not 2021. When you use the IRS Where’s My Refund tool to track the status of your tax return, it provides limited information about the status of your return. The most fundamental codes for typical tax filers are: - 150 (return processing complete) - 806 (withholding credits applied) - 846 (refund issued) For those affected by PATH Act delays Select “Option 2” to request an IRS Tax Return Transcript and then enter “2019” If successfully validated, tax filers can expect to receive a paper IRS Tax Return Transcript at the address that was used in their telephone request, within 5 to 10 business days from the time the IRS receives the request. Did you receive an IRS notice or letter? Search for your notice or letter to learn what it means and what you should do. IRS Transcript Codes – How to read your IRS Transcript. The 424 is an audit code. Check the box for Form W-2, specify which tax year (s) you need, and mail or fax the completed form. An audit will only be conducted if, after careful examination, the IRS believes that is necessary. Wait for the notice being issued April 19. It's basically a hold while the IRS verifies something on your return. In simple terms, code 424 means your return is being set aside for examination. 8A-1 8A-38 8A-42 8A-49 8A-54 Transaction Codes (TC) consist of three digits. , Filing Requirement Code (FR) 03 or 51) on Form 941, Employer's QUARTERLY Federal Tax Return, and there are outstanding balances (OBLs) on other modules that exceed the credit available, transfer credit (s) to satisfy the oldest OBLs first. I filed though turbotax and everything was ok. Typically, you'll receive a CP75 or similar notice in the mail requesting additional documentation. 00 Part 21. This doesn’t necessarily mean you’re going to be audited, but it does signal that the IRS is taking a closer look at your return for further scrutiny. If you're eligible under the plan, you generally can elect to have your employer contribute a portion of your compensation to the plan on a pretax basis. Whether requesting the transcript by phone or over the internet, you will need to scan all pages of your transcript into a pdf file to submit electronically. News, discussion, policy, and law relating to any tax - U. 00, and taxable income of $3,972. ) and check the appropriate box below. My cycle code is 20240605. Mar 1, 2023 · A code 971 on your IRS transcript means that the IRS has sent you a notice, usually indicating that more time or information is needed to resolve an issue. gov, click "Get Your Tax Record. IRS Notices can cover a wide range of topics, including tax return adjustments, document requests, and account changes. 😂 The 424 code typically indicates an examination or review was initiated, but the 420 code suggests that examination is now complete. 424 401 (k) PlansA 401 (k) plan is a qualified deferred compensation plan. When it comes to taxpayers who are waiting for ERC refunds, knowing what these codes mean will allow taxpayers to better anticipate what Mar 22, 2024 · Received a tax transcript and are wondering how to make sense of your records? Learn how to read your tax transcript to find your refund date in this post. My transcripts has codes 424 examination request and 810 refund freeze and 811 refund freezeIt is only 2/7. 00 Code 811 removed refund freeze 02/24/20 $0. Jun 6, 2019 · Tax tips Tax tips and video homepage Browse all tax tips Married filing jointly vs separately Guide to head of household Rules for claiming dependents File taxes with no income About form 1099-NEC Crypto taxes About form 1099-K Small business taxes Amended tax return Capital gains tax rate File back taxes Find your AGI Help and support TurboTax What should I expect. Learn more on IRS. Column 3 = IRS Transactions Code Pocket Guide Column 4 = IRM Master Transaction Codes PDF To search this page use the browser search (Control Key + f) To return to the top use your keyboard home key. Usually takes 60-120 days to resolve but could be longer depending on what they're reviewing. It's a letter you get will tell you what you need to provide. Got a 570 freeze code last week, then a 971 notice issued, now showing some random 424 code I've never seen before. ” To use the Get Transcript Online tool, the user must have (1) access to a valid email address, (2) a text-enabled mobile phone (pay-as-you-go plans cannot be Aug 11, 2020 · IRS Phone Scam Alert: What You Need to Know Hiya, a smartphone app that protects users from phone spam and scam calls, says there’s been a 49% increase in IRS-related scams at the time of this writing (August 2020) compared to 2019. Once of the more worrying or concerning IRS transactions are potential audit codes related to Tax Codes 424 (TC 424) and 420 (TC 420). You may find that your tax return was received, it was approved,… Continue reading IRS Transcript Codes: Understand IRS Code 570, IRS Code 806, Code 971 Transcript Codes 420, 421 & 424 – IRS further examination/audit Code 846 Refund of Overpayment – Refund Issued! Reference Code Number 1121 and 1242 – Return Under review Tax Topic (and Publication) 971 vs. With 0. If successfully validated, tax filers can expect to receive a paper IRS Tax Return Transcript at the address included in their online request, within 5 to 10 days from the time the on-line request was successfully transmitted to the IRS. It's essentially an audit indicator, though not always a full audit. Code 420 means they're Note: Effective July 2019, the IRS will mail tax transcript requests only to your address of record. 00 768 Earned income credit 04/15/20 $-2,533. But reading your IRS transcript can be a bit tricky with all the codes and dates hard to follow. ” Make sure to request the “IRS Tax Return Transcript” and NOT the “IRS Tax Account Transcript. . It reflects staff year application by class of tax, activity codes, and by direct examination and non-direct examination activities. A tax return transcript does not reflect changes made to the account after the return is processed. We help you understand and meet your federal tax responsibilities. This can be done in two ways: IRS Data Retrieval Tool or requesting an IRS Tax Return Transcript. It includes an explanation or a reference of what you need in more readable language than tax lingo. Feb 1, 2025 · The transcript codes shown provide a comprehensive guide to understanding IRS account activity and return processing status. IRS Code 420 suggests a tax return is selected for an additional review. Mar 7, 2025 · Anyone got the 424 code on transcript and still received refund on time? I just checked my 2023 tax transcript for the 7th time this week and noticed a 424 code appeared exactly 8 days ago. Enter only one tax form number per request. We would like to show you a description here but the site won’t allow us. Code 971 on your Transcript Using Transcript codes and IRS cycle code to figure our what’s going on with your refund Feb 22, 2016 · Do you need to look up a code from your account transcripts? Here is a list of the common Transaction Codes found on your Account Transcript. Don't panic yet. Can anyone decipher this information from my transcript? Processing date: February 24, 2020 Code 150 cycle date: 20200605 date: 02/24/20 Code 806 w-2 or 1099 04/15/20 $-961 Code 766 credit to your account 04/15/20 $ -4200 Code 424 examination request 01/30/20. Get your refund status. You can order an exact copy of a previously filed and processed tax return, including attachments and Form W-2, by completing Form 4506, Request for Copy of Tax Return. The amounts keep changing too. Jan 20, 2025 · Latest Facts and News: In 2024, changes in tax laws led to an increase in refundable credits, affecting many taxpayers’ transcripts. ai (https://taxr. 5 Using this publication is necessary to reading and fully understanding tax transcripts, since not all transcripts have plain-English descriptions along with Mar 9, 2025 · Is the Transaction Code 570 always accompanied by a TC 971? I'm seeing similar codes on my Account Transcript but I'm unsure if this indicates a manual review or an automated verification process. Apr 4, 2023 · Establishing AIMS AIMS records are established through manually inputting the command code (cc) AM424 or the record can be created through automated or batch processes. Code 766: These are credits to your account. Can I get a Business Tax Transcript? You can get a business tax transcript online in your business tax account or by mail with Form 4506-T. FYI IRS Tax Transcripts update every Friday Code 846 is your Direct Deposit Date 拾here’s how to read your codes 螺Code 846: Refund Issued Code 766: Credit to your account 826: Refund used to Get Transcript ONLINE – Go to www. At the same time, the IRS announced it would stop faxing transcripts to both taxpayers and third parties sometime in January 2019. 00 and Aug 3, 2020 · Thousands of codes represent account actions; Document 6209, ADP and IDRS Information, is an annual IRS publication that lists and defines all codes within IRS databases and transcripts. The 424 code says "Examination Indicator - return being examined for accuracy. g. Additionally, Form 4506-T-EZ, Short Form Request for Individual Tax Return Transcript can be used to request just a tax return transcript. Especially when you are anxiously awaiting the status of your tax refund and the official WMR/IRS2Go refund status tools are not telling you much. " Click “Get Transcript ONLINE. " Click "Get Transcript by Mail. 6 Freeze Codes Freeze Codes C- Freeze - Refund Holds E- Freeze Procedures for Unresolved Taxpayer Protection Program (TPP) Issues P- Freeze with No Return Integrity Verification Operations (RIVO) Involvement P- Freezes with Return Integrity Verification Operations (RIVO) Involvement -R Freeze with Credit Card Payments Resolving -R Freeze -R Freeze Feb 9, 2025 · 424/810/811 IRS Transcript Codes - Can someone explain what they mean and if I'm getting refund Feb 24? I'm looking at my transcript and seeing these codes: 424, 810, and 811. You can now select the reason for requesting your transcript and the type of transcript you need for the appropriate tax year. After dealing with the IRS for 3 years and learning the hard way, here's what I've learned about reading transcripts correctly. Thousands of codes represent account actions; Document 6209, ADP and IDRS Information, is an annual IRS publication that lists and defines all codes within IRS databases and transcripts. Code 570 means they froze your account - usually temporary. Apr 16, 2024 · From the information provided in your transcript, here's a summary of the codes and what they could mean: Code 150: This indicates a tax return has been filed. They are used to identify a transaction being processed and to maintain a history of actions posted to a taxpayer's account on the Master File. If you Return Transcript, which includes most of the line items of a tax return as filed with the IRS. One of the most underrated tax documents is your IRS tax transcript. Feb 1, 2025 · Your tax transcript shows a Head of Household filing with an Adjusted Gross Income of $17,242. Part I explained how transcripts are often used to validate income and tax filing status for mortgage applications, student loans, social services, and small business loan applications and for responding to an IRS notice, filing an amended return, or obtaining a Enter your “Activation Code” and continue. Find IRS forms and answers to tax questions. You will generally see these codes on your tax transcript (under the Explanation of Transactions section) once your return has been through initial system processing by the IRS. Please note that tax transaction code 424 does not necessarily mean an audit is being conducted. This guide explains what each code means, how it impacts your refund, and what actions to take next. They are used to identify a transaction being processed and to maintain a history of actions posted to a taxpayer’s account on the Master File. and International, Federal, State, or local. This thread is archived New comments cannot be posted and votes cannot be cast 9 comments Top Jan 28, 2018 · Understand IRS tax transcript codes including refund release indicators, processing holds, and notice alerts to help track your tax return. I'm seeing some confusing information on my IRS transcript and I'm trying to understand what's happening with my return. Create a User Name and Password and Login. Could be as simple as income verification or document matching. However, code 826 Customer: Back in 10/24 I looked at my 2019 transcript and there was a code 922 dated 2/22 as Of date 6/22 now I just looked and it says same except as of date changed to 10/23. You will also be able to contact the IRS via telephone to order a copy of your 2019 federal tax return transcript to be mailed to your home. Jan 22, 2025 · Complete IRS Transcript Reading Guide: Understanding Codes, Dates, and Refund Status for 2024-2025 Been seeing a lot of confusion about transcripts lately. 7. Substitute returns are filed if a taxpayer has income but fails to file a tax return. com. Your IRS tax transcript can provide insight into the status of your tax return and more. Recently, more people have become eligible for certain tax credits, which is why IRS Code 766 is now appearing more often on transcripts. Aug 20, 2025 · Learn how to read IRS transcript codes, track refunds, and understand account activity for accurate tax insights and filings. 00 because this entry is not about the balance due, but rather just an acknowledgment that the return was filed. 2 Transaction Codes Transaction Codes (TC) consist of three digits. $0. 6. What does the 424 code mean it just appeared after I already had a 60 day review ? Can anyone relate will it be even longer I filed 02/14 Pay your taxes. Oct 6, 2021 · Many individuals may not know they can request, receive, and review their tax records via a tax transcript from the IRS at no charge. Feb 7, 2025 · You can also use Form 4506-T, Request for Transcript of Tax Return. Mar 7, 2025 · Yes, codes can absolutely disappear from transcripts! It's actually part of the IRS's byzantine processing system. IRS Transcript Code 424: Understanding Examination Request Taxpayers often find themselves perplexed by the cryptic codes and terminology used by the Internal Revenue Service (IRS). Jan 15, 2025 · 2024 IRS Transcript Shows 570 Freeze, 971 Notice & Unusual 424 Code - Stuck at "Return Received" for Weeks I'm looking at my transcript and the codes are all over the place. I highly recommend checking out taxr. Specifically, code 424 refers to an audit reconsideration or a review of your tax return by the IRS. Feb 1, 2025 · Code 424 means your return is being examined or reviewed further. Generally, your deferred compensation (commonly referred to as elective contributions) isn't subject to income tax withholding at the time of deferral, and Jan 31, 2025 · Here's what the IRS Where's My Refund reference codes mean when checking WMR online, or calling the IRS. This transaction code only indicates Did anyone else get a 424 code? It’s showing on my 2019 Account transcript not 2021. We’ll break down the different types of IRS tax transcripts, show you what all those codes and numbers mean, and give you confidence to decode your tax documents like a pro. Every transaction processed by ADP must contain a Transaction Code to maintain Accounting Controls of debits and credits, to cause the computer at ECC to post the transaction on the We are waiting on our tax refund, I got online to look at tax transcripts and noticed a DD day of 7/26 with a portion of refund kept $6,782 with code 826 credit transferred out to 1040 201912” I’m assuming it has to do with the CPU2000 letter. With all of the above, that is the reason your return will take longer to process. Most requests will be processed within 10 business days from the IRS received date. gov, under the Tools heading, click "Get a tax transcript. 00 Code 810 Refund freeze 02/24/20 $0. The first three digits of the code are visible on a transcript; however, the IRS can see a longer and more detailed code on its computer system. Tax account transcripts indicate whether the tax return was filed by a taxpayer or as a substitute return by the IRS. If they need more information they will let you know. (tax return transcript/ verification of non-filing and wage & income transcript) Return Transcript (Available for the current tax year and prior 3 years) Record of most line items from tax return (Not all). 2019 Tax Season has everyone going crazy at least those who haven’t gotten their refund. To get a copy of your original return, submit Form IRS Data Retrieval/Request for IRS Tax Transcript 2019-2020 Financial Aid Verification If you have been selected for verification, we must verify the income you reported on your FAFSA. Do you happen to know what that could be about? Thank you! Accountant's Assistant: Hi there. My tax transcript have been showing code 570 and 971 but today I noticed it now has a 424 code dated 8/19/21 and a 971 code with a future date 9/6/21. The table provides data from AIMS, which is used to monitor examinations, inventory, surveyed returns, and accepted returns from classification. Let me break down what I've learned after dealing with the IRS for years. Jan 15, 2025 · Hey there! Tax pro here. This can happen for various reasons - maybe something didnt match up, or they need more documentation. Can someone help explain what this means for my refund? Been waiting for months now and im getting worried. May 4, 2025 · IRS Code 806 on your transcript shows a credit for federal tax withheld from your paycheck, reducing your total tax due. 5 Using this publication is necessary to reading and fully understanding tax transcripts, since not all transcripts have plain-English descriptions along with Note: An individual granted a filing extension beyond the automatic six-month extension may be required to submit tax information using the IRS Data Retrieval Tool, by obtaining a transcript from the IRS, or by submitting a copy of the income tax return and the applicable schedules that were filed with the IRS that lists 2019 tax account information. Jan 19, 2025 · Help Decoding My Transcript: 424 Examination Code with $6,550 EIC and Future-Dated Freeze/Unfreeze on Same Day (2/10/2025) Need help making sense of my transcript codes. Probably for the earned income credit. Feb 1, 2025 · Tax professional here - Code 424 is actually just an examination freeze code. Apr 20, 2021 · I got a code 424 request for examination on my transcript. Method 1: Get Transcript Online Feb 1, 2025 · Common IRS Transcript Codes and What They Actually Mean (2025 Guide) Been seeing so many repeat questions about transcript codes. Conclusion Taxpayers needing tax return, tax account, or information return information may quickly find what they need through the IRS’s Get Transcript Online portal or their online account. The 424 code on your transcript usually means there's an examination or review of your return happening. You have two separate credits listed, one for $1,000. 5. ines541 did you get a code 424 on your transcript and then you got your refund date after that code June 11, 2019 10:05 AM Sep 23, 2025 · Topic No. Apr 11, 2023 · Audits can seem intimidating, but the majority of the problems regarding returns the IRS selects for additional reviews are resolved without the taxpayer’s assistance. Call our business and specialty tax line. Customer Account Services 21. Could be income verification, credits claimed, or other items that need a closer look. Your refund is on hold, code 570. We have no bad debts whatsoever, student loans, child support, back taxes, nothing. Just had a quick question i recently was getting a copy of my transcripts of my returns for 2019 and 2020 and my 2021 extension and noticed on our 2020 return a code 424 on 9/1/22 that changed to 420 on 9/9/22 there is no amount due and no notices. The Financial Aid Office no longer accepts photocopied Federal Tax Returns. " The transcript is generally received within 10 business days from the IRS's receipt of the online request. Its basically the IRS putting your return under a microscope to verify some info. 00, but your taxable income and tax liability were both $0. The IRS also took $1000 from my refund, the balance of the refund is supposed to dd into my bank tomorrow 4/21/21. My return was accepted on February 17th, 2024 (37 days ago). " Make sure to request the "IRS Tax Return Transcript" and NOT the "IRS Tax Account Transcript. You can use the transcript search tool and see what other codes mean on your IRS account transcript. Each three-digit code represents a specific action or status on your tax account. Online is the fastest and easiest way to get your transcript. All transcript types are also available by mail by submitting Form 4506-T, Request for Transcript of Tax Return. These changes apply to individual taxpayers only and not business transcripts. This thread is archived New comments cannot be posted and votes cannot be cast 9 comments Top Jan 24, 2025 · Need help decoding transcript codes 424, 810, 811 - Refund Delayed I checked my transcript and saw these codes: 424, 810, and 811. The cycle code indicates when your tax return posted to the IRS Master File. Oct 28, 2025 · How to Get Your Transcript: Your Options The IRS provides three main ways for individuals to request their tax transcripts, all free of charge: Online: Using the IRS website tools (This is the fastest method) By Mail: Submitting a paper form (Form 4506-T or Form 4506T-EZ) By Phone: Calling an automated IRS phone service Let’s explore each method in detail. Again, wait for the notice. Most requests will be processed within 10 business days. Where is my Cycle Code? Your cycle code can be found on your “ Account Transcript ”. IRS Transcript Codes Mar 17, 2025 · Gain a comprehensive understanding of IRS Code 766 and its significance for your tax credits. Transcripts are only available for the following returns: Form 1040 series, Form 1065, Form 1120, Form 1120-A, Form 1120-H, Form 1120-L, and Form 1120S. Decode IRS transcript codes. The complete list of IRS transcript codes are at the bottom of this page. Accountant's Assistant: Which tax year is the refund for? Column 1 = IRS Transaction Code Column 2 = Transaction Description from IRS Account Transcript. You accumulated several credits: $813 in W-2 withholdings (code 806), a $1,600 credit (code 766, likely the Child Tax Credit), and an Earned Income Credit of $3,995 (code 768), totaling $6,408 in potential refund money. Can you help me understand these codes and what it possibly means? Get Transcript by MAIL- Go to www. Jun 10, 2022 · Tax transcripts are often used to validate your income and tax filing status for mortgage applications, student loans, and small business loan applications. Please tell me what is going on. Think of your transcript like a living document that gets edited by different departments as your return moves through the pipeline. omc 7qq qnys2a6n yjr pe26 l7tzbjn qah6be jc4sfk 66 2rddw