Refund Inquiry
The IRS notifies the Electronic Return Originator (ERO) when the return is accepted, usually within 15 minutes or less but sometimes longer during the filing season. If the return was not accepted, the IRS notifies the ERO of the reasons for rejection.
If it has been more than three weeks since the IRS accepted the return and your taxpayer has not received their refund, go to Where's My Refund? on the IRS website to query the refund status. Taxpayers can also call the IRS Refund Hotline at 1.800.829.1954 for automated information about the status of their refund.
Taxpayer refunds may be reduced for several reasons other than a recalculation of the return.
- The IRS may apply a taxpayer's refund to cover overdue taxes and will notify the taxpayer when this occurs.
- The Bureau of the Fiscal Service (BFS) offsets refunds through the Treasury Offset Program (TOP) to cover past due child support, federal agency non-tax debts such as student loans, and state income tax obligations. BFS sends the taxpayer an offset notice if it applies the refund or part of the refund to non-tax debts.
If a taxpayer has questions about the offset, they should contact the agency identified in the notice. They may also call the TOP at 1.800.304.3107 if they have additional questions. More information can be gleaned from the BFS website here.
If Your Client Owes Tax
If the return has a balance due, the taxpayer must pay the amount owed by the prescribed due date. If they paid by electronic funds withdrawal (direct debit) or by credit card, no payment voucher is needed.
To use a credit card or debit card to pay by phone or online, the IRS has contracted with several third-party payment processors. See here for more information.
If the taxpayer is not paying electronically, IRS Form 1040-V must be mailed with a check or money order for the amount due. To determine the address to mail the payment to, see page 2 of Form 1040-V.
If the IRS does not receive payment for the amount of tax due by the prescribed due date, the taxpayer will receive a notice requesting full payment of the amount due, plus penalties and interest. If the taxpayer is unable to pay the amount due in full, IRS Form 9465, Installment Agreement Request may be filed to request an installment agreement arrangement. Form 9465 can also be filed electronically with the taxpayer's tax return. To apply for a payment plan with the IRS online, click here.
Electronic Funds Withdrawal Payments
Your client may call IRS E-file Payment Services at 1.888.353.4537 to inquire about the status of an electronic funds withdrawal payment. They should also call Payment Services to cancel the payment if their bank account information has changed. (Cancellation requests must be received no later than 11:59 p.m. ET two business days prior to the scheduled payment date.)
Further information on IRS Electronic Funds Withdrawal Payments, click here.
If You Need to Correct a Return That Has Already Been Accepted
You should file IRS Form 1040-X, Amended U.S. Individual Income Tax Return, for the year you need to correct. Form 1040-X can be electronically filed.
Additional Information:
Desktop: Form 1040-V - Payment Voucher
Desktop: Electronically Filing Amended State Returns
ProWeb: Creating and E-Filing an Amended Return
Desktop: Form 9465 - Installment Agreement Request