Understanding your CP88 notice

 

What this notice is about

We're holding your tax refund because you haven't filed one or more tax returns, and we believe you may owe taxes.


What you need to do

  • Read your notice carefully.
  • File your personal tax return by the due date listed on your notice.
    • File electronically. You may be able to file electronically using an e-file provider if your missing return is for one within the last two tax years. For a list of eligible e-file providers, visit find a tax pro now.
    • File by mail. If you’re filing for an earlier year, you’ll need to mail your return and any supporting documentation to the address listed at the top of your notice.

You may want to


Frequently asked questions

If you’ve already filed, don’t have to file, or need to explain why you’re filing late, you can let us know by calling or writing to us using our contact information found on your notice. If you write to us, insure you include your Social Security number, the tax year and the form number you’re writing about.

If you filed within the past eight weeks, you don't have to do anything right now.

If you haven’t filed your return yet, file it for the year mentioned in your notice by the deadline provided.

  • If you’re filing for one of the last two tax years, you can file electronically or by mail.
  • If you’re filing for an older year, you’ll need to mail your return.

If you filed more than eight weeks ago and we still haven’t processed it, call us at the number on your notice.

You can set up a payment plan with us. If you’re due a refund, we’ll use your refund to reduce the amount you owe.

We’ll release your refund once we’ve received all required tax returns- or an explanation that you weren’t required to file- and you don’t owe any other taxes.


Helpful information


Tips for next year

File your return on time, even if you will owe taxes. If necessary, you can make a payment plan to pay what you owe.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have dependent children, you may be able to claim tax credits for them. Publication 972, Child Tax Credit and Credit for Other Dependents PDF, has information about these credits.

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