IRS Reference Code 1361 –Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34, V- Freeze

What does IRS Reference Code 1361 mean?

This code means that the refund is frozen or partially frozen due to unallowed deduction(s).  Usually, these accounts are Examination referrals or subject to special programs such as the Revenue Protection Strategy.

What to do next if you see IRS Reference Code 1361?

Determine if you have taken any deduction(s) that could be considered disallowed.   Determine if you have received an audit notice or CP 2000.  If this disallowance is the result of an audit, only the examination unit can release the freeze.

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