CP88: Your Refund Is on Hold Because of a Missing Return

Why you might get this

• The IRS records show you didn't file one or more required tax returns.
• The IRS believes you may owe taxes for the missing year(s).
• You were due a refund, so the IRS is holding it until the missing return is filed and any balance is settled.

The deadline

The notice asks you to file the missing return by the due date printed on your notice. If you filed within the last several weeks, the IRS says you may not need to do anything yet. Check your own notice for the exact date and time frame, since those details are printed on your copy.

This notice doesn't carry a fixed response deadline, but it still deserves attention — see what to do below.

What to do

1. Read your notice carefully and note which tax year and form the IRS says is missing.
2. Check your records to confirm whether you actually filed that return.
3. If you haven't filed, file the return for the year listed by the date on your notice. You can e-file for one of the last two tax years, or mail it (to the address at the top of your notice) for older years.
4. If you already filed within the past several weeks, you generally don't need to do anything right now.
5. If you filed a while ago and it still hasn't processed, call the number on your notice.
6. If you don't think you were required to file, or need to explain a late filing, call or write to the IRS using the contact info on your notice. Include your Social Security number, the tax year, and the form number.
7. If you'll owe and can't pay in full, look into a payment plan. If you're due a refund, the IRS will use it to lower what you owe.

What happens if you ignore it

If you don't file the missing return or explain why you don't have to, the IRS will keep holding your refund. Your refund is released only after the IRS has all required returns (or your explanation) and you don't owe other taxes. Filing late can also add penalties and interest if you owe.

You can authorize someone to represent you before the IRS. You may also qualify for free help from the Taxpayer Advocate Service or a Low Income Taxpayer Clinic.

What the CP88 notice means

A CP88 notice tells you the IRS is holding your tax refund. This happens when their records show you haven't filed one or more required tax returns, and they believe you may owe taxes. Instead of sending your refund, the IRS keeps it until things are sorted out.

The fix is usually straightforward: file the missing return. If it's for one of the last two tax years, you can often file electronically. For older years, you'll need to mail your return to the address printed at the top of your notice. File by the due date shown on your copy.

If you already filed recently, you may not need to do anything yet. And if you believe you weren't required to file, you can call or write the IRS to explain—just include your Social Security number, the tax year, and the form number.

Once the IRS has all required returns (or your explanation) and you don't owe other taxes, your refund is released. If you'll owe money you can't pay right away, ask about a payment plan.

Solace can keep an eye on your IRS account so you know when your return is processed and your refund moves.