Index of Reference Codes

We’ve compiled a complete list of all the IRS “Where’s My Refund” tool reference codes to help you out. Each error has a specific set of steps that the IRS will follow, called Inquiry Response Procedure.

Reference Code Description Internal Revenue Manuals
1001 Refund paper check mailed more than 4 weeks ago, Refund Issued But, Lost, Stolen, Destroyed or Not Received IRM 21.4.1.3.4
1021 FMS part offset, check mailed more than 4 weeks ago, Return/Refund Located IRM 21.4.1.3.2
1081 FMS part offset, direct deposit more than 1 week ago, Return/Refund Located IRM 21.4.1.3.2
1091 Offset for Tax Topic 203 – Unpaid Child Support Claim
1101 No data, taxpayer filed paper return more than 6 weeks ago, Return Not Found IRM 21.4.1.3.1.1
1102 No data, taxpayer filed electronic return more than 3 weeks ago, Return Not Found IRM 21.4.1.3.1.1
1121 Problem identified; P-Freeze IRM 21.5.6.4.23
1141 Refund delayed liability on another account; V- Freeze more than 8 cycles IRM 21.5.6.4.34
1161 Refund delayed, bankruptcy on account: Taxpayer-V Freeze, CLOSING-CD-IND is ‘Y’; less than 8 weeks IRM 21.5.6.4.35
1181 Refund delayed, pulled for review, not within 7 cycles conduct account analysis
1201 All other conditions not covered by a status code conduct account analysis
1221 Refund delayed, pulled for review, within 7 cycles conduct account analysis
1241 Paper return received more than 6 weeks ago; -E Freeze; in review, notice for additional information will be received IRM 21.5.6.4.8
1242 Electronic return received more than 3 weeks ago; –E Freeze; in review, notice for additional information will be received IRM 21.5.6.4.8
1261 Paper return received more than 6 weeks ago; –Q Freeze; in review, notice for additional information will be received IRM 21.5.6.4.25
1262 Electronic return received more than 3 weeks ago; -Q Freeze; in review, notice for additional information will be received IRM 21.5.6.4.25
1301 Fact of Filing Electronic return received more than 3 weeks ago; no other information See, Return Found/Not Processed IRM 21.4.1.3.1.2
1341 Refund delayed, liability on another account; V- Freeze IRM 21.5.6.4.34
1361 Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34
1381 Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34
1401 Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34
1421 Refund delayed bankruptcy on account; -V Freeze; more than 8 weeks, -V Freeze IRM 21.5.6.4.35
1441 Refund delayed, SSN, ITIN or Name mismatch with SSA/IRS; return posted to Invalid Segment, I- Freeze IRM 21.5.6.4.13
1461 Taxpayer is advised their refund check was mailed undelivered by the USPS The taxpayer is provided the option to update their address online. Check account to determine if the taxpayer changed their address online. If address is changed, advise taxpayer their request is being processed. If taxpayer did not change their address, follow instructions in, Undeliverable Refund Checks. IRM 21.4.3.4.3
1481 Refund delayed, return Unpostable, Return Found/Not Processed IRM 21.4.1.3.1.2
1501 Direct Deposit between 1 and 2 weeks ago, check with bank, file check claim, Direct Deposit of Refunds IRM 21.4.1.4.7.1
1502 Direct Deposit more than 2 weeks ago, check with bank, file check claim, Direct Deposit of Refunds IRM 21.4.1.4.7.1
1521 No data, paper return taxpayer filed more than 6 weeks ago; TIN not validated, I- Freeze IRM 21.5.6.4.13
1522 No data, taxpayer filed electronic return more than 3 weeks ago; TIN is not validated, Return Not Found IRM 21.4.1.3.1.1
1541 is an internal code that the IRS uses to identify returns that have been “Delayed”. This doesn’t mean there is something wrong with your return, it could simply be that the IRS has an overflow of returns at this time and is behind schedule on issuing refunds.
1551 Frivolous Return Program freeze set by Transaction Code 971 – Notice Issued, Action Code 089 – Notice sent and credit freeze issued for Frivolous filer; F- Freeze IRM 21.5.6.4.11
1561 Excess credit freeze set when the taxpayer claims fewer credits than are available; J- Freeze IRM 21.5.6.4.19
1571 Erroneous refund freeze initiated by Transaction Code 844 – Erroneous Refund; -U Freeze IRM 21.5.6.4.41
1581 Manual refund freeze with no TC 150, or, return has Coded Computer Condition Code “O” and Transaction Code 150 – Return Filed & Tax Liability Assessed posted without Transaction Code 840 – Manual Refund
2007/2008 Taxpayer’s check returned undelivered by the Postal Service and the taxpayer does not meet Internet Refund Fact of Filing (IRFOF) eligibility. For example, the account may have an additional liability, or a freeze code other than S-. Analyze account and take appropriate action.
2009 Taxpayer’s check returned undelivered by the Postal Service and the taxpayer does not meet IRFOF eligibility. The taxpayer does not pass disclosure through IRFOF due to lack of data on IRFOF., Undeliverable Refund Checks IRM 21.4.3.4.3
2015 Savings bond request denied – partial offset – more than 3 weeks from refund date; Direct Deposit, General Information IRM 21.4.1.5.7
2016 Savings bond request denied – total offset; Refund Offset Research IRM 21.4.6.4
2017 Savings bond request allowed – more than 3 weeks from refund date; Non-Receipt, Lost, Stolen or Destroyed Series I Savings Bonds IRM 21.4.1.5.7.3
5501 Split direct deposit – partial offset; Direct Deposit, General Information IRM 21.4.1.5.7
5510 Split direct deposit – returned by the bank – check mailed – with partial offset; Direct Deposit, General Information IRM 21.4.1.5.7
5511 Split direct deposit – returned by the bank – check mailed; Direct Deposit, General Information IRM 21.4.1.5.7
5520 Split Direct Deposit more than 1 week ago; Direct Deposit, General Information IRM 21.4.1.5.7
5530 Split Direct Deposit flipped to paper check; Direct Deposit, General Information IRM 21.4.1.5.7
8001 Paper return taxpayer filed more than 6 weeks ago, failed authentication Conduct account analysis.
8002 Electronic return taxpayer filed more than 3 weeks ago, failed authentication Conduct account analysis.
9001 Systemic error/issue – Taxpayer accessed Refund Status using a secondary Taxpayer Identification Number (TIN). Refund Status could not be returned. Get a Primary TIN Analyze account and follow appropriate IRM.
9021 Reference Code for all math error conditions Analyze account and follow appropriate IRM
9022 Math error on return. Direct deposit more than 1 week ago Analyze account and follow appropriate IRM
9023 Math error on return. Refund paper check mailed more than 4 weeks ago Analyze account and follow appropriate IRM
9024 Math error on return. Balance due more than $50 Analyze account and follow appropriate IRM

Reference Code on Your WMR?

If you check “Where’s My Refund” (WMR) and see you have a reference code, you should identify the code and see if any action is required.

In many cases, no action is required on your part. One of the most common codes is 9001, which, as you can see, just means you accessed WMR using a different SSN or TIN.  Once the IRS analyzes to ensure no fraud has taken place, you will get your return like normal. If there is an issue, the IRS will typically send you a letter to your mailing address within 90 days stating what the issue was, and any additional information required.

If you have any questions, you can call the IRS directly at 800-829-1040.

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