What this notice is about
There’s a delay sending your refund. We’re checking to see if you owe other federal taxes.
What you need to do
- You don’t need to do anything.
- Within 8 weeks, we’ll either:
- Send your refund, including any applicable interest, or
- Mail you another notice explaining how we applied your refund to other federal taxes you owe.
Frequently asked questions
Why did I get this notice? (updated Jan. 14, 2025)
We may be applying your refund to a balance on another account for which you’re liable.
How long does it take to determine any non-individual liability? (updated Nov. 24, 2025)
It takes up to 8 weeks for us to determine if another balance exists.
What happens after the refund is applied? (updated Nov. 24, 2025)
We’ll send you any remaining amount, including any applicable interest.
Need help?
- You can authorize someone to represent you before the IRS or inspect and/or receive confidential tax information.
- You may be eligible for free help from the Taxpayer Advocate Service (TAS).
- You may qualify for help from a Low Income Taxpayer Clinic.
- If you didn’t receive a letter or notice, use Let us help you.