IRS “Where’s My Refund?” Reference Codes – Quick Guide
We’ve compiled a simplified index of common IRS Reference Codes that appear on the “Where’s My Refund?” tool. Each code gives IRS agents a starting point for what’s happening with your refund. Use this table to understand the general meaning of the code and the typical next steps.
| Reference Code | What it means | What to do next |
|---|---|---|
| 1001 | Refund paper check was issued more than 4 weeks ago, but the IRS shows it has not been cashed. | If you’ve allowed enough mailing time and still don’t have the check, start a refund trace by calling the IRS at 800-829-1954 and using the automated system or speaking with an agent. |
| 1021 | Part of your refund was taken to pay a debt through the Treasury Offset Program. The remaining balance was mailed as a paper check more than 4 weeks ago. | Check for federal or state debts (child support, student loans, state taxes, etc.). If you know the agency, contact them to discuss payment options. If not, contact the IRS or seek representation to identify the offset agency. |
| 1061 | Part of your refund was taken through the Treasury Offset Program. The remaining balance was sent by direct deposit more than 1 week ago. | Verify any overdue federal or state debts. Contact the agency that received the offset to arrange payment if needed. If you don’t know which agency, contact the IRS for details. |
| 1081 | Full or partial offset. A portion of your refund was applied to a debt via the Treasury Offset Program. The remaining balance was mailed as a paper check more than 4 weeks ago. | Confirm whether you owe child support, student loans, state tax, or other federal/state debts. Contact the agency listed in any offset notice. If you don’t know who received the offset, contact the IRS or a representative. |
| 1091 | Refund fully offset under Tax Topic 203 to pay unpaid child support through the Treasury Offset Program. | Review your child support account. Contact the child support agency listed on your offset notice to discuss your balance and payment arrangements. |
| 1102 | No return data found. IRS has no digital record of receiving your electronically filed return even though it’s been more than 3 weeks. | Check with your preparer or software for an e-file acknowledgment. If you have proof of filing, re-efile the original return and keep the acknowledgment for penalty relief. If you have no proof, you must re-file. |
| 1121 | Refund is frozen (P-freeze) due to an outstanding Form 2290 Heavy Highway Vehicle Use Tax Return or related excise tax issue. | Confirm whether you have any unfiled or unpaid Form 2290 obligations. File any missing forms and pay the related tax. If you believe this is an error, contact the Bureau of the Fiscal Service (BFS) or the IRS for clarification. |
| 1141 | Refund is frozen or partially frozen (V-freeze) because the IRS believes certain deductions are not allowed (often tied to Examination or Revenue Protection programs). | Review your deductions and look for any audit or CP2000 notices. If this is part of an exam, only the IRS examination unit can release the freeze; respond promptly to any letters you receive. |
| 1161 | Refund delayed due to a freeze on the account, often related to bankruptcy, additional liabilities, Return Integrity Verification Operations, innocent spouse claims, or similar issues. | Contact the IRS directly to determine the specific reason for the freeze and what documentation or resolution is needed. |
| 1181 | Return has been pulled for review and the refund is frozen until that review is completed (not within 7 cycles). | You will likely receive (or have received) notice CP05. Respond quickly with all requested documentation. If the IRS disagrees with your documentation, they may adjust the return — you’ll then have appeal rights. |
| 1201 | General “catch-all” reference code for conditions that don’t fit other specific status codes. | Contact the IRS to find out the exact reason for the hold and what, if anything, you need to provide. |
| 1221 | Return selected for review within 7 cycles; refund is frozen until the review is complete. | Watch for notice CP05. Respond promptly with supporting documents. If the IRS disallows items, they will adjust your return and you may be able to appeal. |
| 1241 | Paper return received more than 6 weeks ago and pulled for review (–E freeze); refund is on hold. | Expect or look for a CP05 notice. Provide all requested information as soon as possible. If the IRS adjusts the return and you disagree, you may appeal. |
| 1242 | Electronic return received more than 3 weeks ago and pulled for review (–E freeze); refund is frozen pending completion of the review. | Again, a CP05 notice is common. Respond quickly with documentation supporting your income, credits, and deductions. |
| 1261 | Paper return received more than 6 weeks ago and pulled for review (–Q freeze); refund is on hold. | Look for a CP05 notice. Respond with full documentation. If the IRS disallows items, they will adjust your refund and you’ll have appeal options. |
| 1262 | Electronic return received more than 3 weeks ago and pulled for review (–Q freeze); refund is frozen until review is completed. | As with similar codes, wait for CP05 and respond promptly with documentation to support your return. |
| 1301 | Return found but refund is delayed due to PATH Act timing. Usually applies to returns claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC). | The IRS cannot issue these refunds before mid-February. Continue checking Where’s My Refund? in mid-to-late February for updates. |
| 1341 | Refund delayed or frozen (V-freeze) because the IRS believes some deductions are not allowed; often tied to Examination or Revenue Protection Strategy. | Review your deductions, and check for audit or CP2000 notices. Only the exam unit can release the freeze; respond to their letters promptly. |
| 1361 | Refund withheld (V-freeze) to pay another tax liability; often connected with unallowed deductions or examination referrals. | Confirm any outstanding tax liabilities and look for examination notices. Resolve the liability or exam issue with the IRS. |
| 1381 | Refund withheld for full or partial payment of another tax liability (V-freeze), commonly tied to unallowed deductions or examination programs. | As with 1361, review deductions and any IRS exam/CP2000 letters. Work with the examination unit to resolve the issue. |
| 1401 | Refund withheld for full or partial payment of another tax liability (V-freeze), often connected to disallowed deductions. | Check for audit or CP2000 letters and review your deductions. Only the exam unit can release this freeze after resolving the issue. |
| 1421 | Refund delayed due to bankruptcy or other serious account issues (–V freeze, more than 8 weeks). | Contact the IRS to determine the precise reason for the freeze (bankruptcy, pending liability, etc.) and follow their guidance or consult representation. |
| 1441 | Refund delayed because of a name/SSN/ITIN mismatch with Social Security Administration or IRS records (I-freeze). | Verify that the names and Social Security numbers for taxpayer, spouse, and dependents exactly match their Social Security cards. Correct and re-file if needed. |
| 1461 | Refund check was mailed but returned undeliverable by the Postal Service. IRS may invite you to update your address online. | Confirm your mailing address. Update your address online if prompted, or call 800-829-1954 to request reissue of the check. |
| 1481 | Refund delayed; return is unpostable. Often tied to PATH Act timing or processing issues before posting. | Typically you must wait while the IRS corrects the issue and completes processing. Keep checking Where’s My Refund? for updates. |
| 1501 | Direct deposit was issued between 1 and 2 weeks ago. | Check with your bank to confirm whether the refund was received. If the bank never received it, contact the IRS at 800-829-1954 to start a trace or have it reissued. |
| 1502 | Direct deposit was issued more than 2 weeks ago. | Contact your bank first. If the refund is not there, call the IRS at 800-829-1954 to request a trace or reissue. |
| 1521 | No data for a paper return filed more than 6 weeks ago; TIN not validated (I-freeze). Indicates a name/SSN mismatch. | Confirm that all names and Social Security numbers match the Social Security cards. Correct errors and re-file the return if necessary. |
| 1522 | No data for an electronic return filed more than 3 weeks ago; TIN not validated. Also indicates a name/SSN mismatch. | Verify names and SSNs for everyone listed on the return. Fix any mismatch and re-file. |
| 1541 | Offset overflow/freeze. The system couldn’t store all offset transactions, or the credit balance was fully offset but multiple debit modules remain. | Check for debts subject to Treasury Offset. If you know the agency, arrange payment with them. If not, contact the IRS or seek professional representation. |
| 1551 | Frivolous Return Program freeze. IRS believes your return may be frivolous and has frozen the refund. | Consider getting professional representation. If a preparer filed the return, review whether to continue using them. You may need to correct the return or respond to IRS correspondence. |
| 1561 | Excess credit freeze. The IRS shows more payments/withholding on the account than claimed on the return or a mismatch in credits; related refund amount is frozen. | Double-check that payments and withholdings are reported accurately. If you paid by check, obtain front and back copies and submit them with your response to the IRS notice. |
| 1571 | Erroneous refund freeze. IRS believes the refund may be incorrect or you may not be entitled to it. | Seek professional representation. Review your return carefully and be prepared to explain or correct any discrepancies. |
| 1581 | Manual refund freeze; often connected to Treasury Offset Program with remaining balance issued as a paper check more than 4 weeks ago. | Check for debts subject to offset and contact the responsible agency. If you don’t know which agency received the offset, contact the IRS or a representative. |
| 2007 / 2008 | Refund check returned undelivered by the Postal Service and the taxpayer does not meet IRFOF (“Where’s My Refund?”) eligibility, often due to an additional liability or freeze code. | Contact the IRS to find out why the refund is frozen and what address or account information must be updated before it can be reissued. |
| 2009 | Refund check returned undelivered and you do not meet “Where’s My Refund?” eligibility because the IRS cannot authenticate you with existing data. | Call the IRS at 800-829-1954 to verify your identity and request that the check be reissued. |
| 8001 | Paper return filed more than 6 weeks ago but failed authentication, often because an Identity Protection PIN (IP PIN) wasn’t included. | Verify your identity either online at idverify.irs.gov or by calling the IRS at 800-829-1040 and following the identity verification prompts. |
| 8002 | Electronic return filed more than 3 weeks ago but failed authentication, frequently due to a missing or incorrect IP PIN. | Use idverify.irs.gov or call 800-829-1040 to verify your identity and resolve the authentication issue. |
| 9001 | “Where’s My Refund?” was accessed using the wrong or secondary TIN/SSN, so refund status could not be returned. | Re-enter the correct primary Social Security number or TIN for the return and check your status again. This is not an audit flag; it’s an access error. |
| 9021 | General math error on the return. IRS cannot complete processing as originally filed. | Review your return for errors and compare it to any math error notice you receive. You have 60 days to respond. If needed, file an amended return to correct mistakes or dispute the IRS adjustment. |
| 9022 | Math error on a paper-filed return; IRS corrected the math and processed the return. Direct deposit was sent more than 1 week ago. | If you agree with the correction, simply wait for your adjusted refund. If you disagree, file an amended return to correct the record. |
| 9023 | Math error on an electronically filed return; IRS corrected the error and processed the return. Refund check was mailed more than 4 weeks ago. | If you agree with the change, wait for the new refund amount. If you disagree, file an amended return. If the check hasn’t arrived after a reasonable time, contact the IRS about a trace. |
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