If you’ve filed your taxes already, then you’re probably waiting anxiously for your refund. If…
We’ve compiled a complete list of all the IRS Reference Codes found on the “Where’s My Refund” tool to help you out. Each error has a specific set of steps that the IRS will follow, called the Inquiry Response Procedure.
IRS Reference Code 1081 IRS full/partial offset, check mailed more than 4 weeks ago IRM 21.4.1.3.2, Return/Refund Located
IRS uses code 1081 to indicate that a portion of your refund has been taken due to the Treasury Offset Program. Treasury Offset Program is a centralized offset program, administered by the Financial Management Service’s (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with 26 U.S.C. The balance of your refund was sent by check more than 4 weeks ago.
Determine if you have any debt that would be subject to a Treasury Offset. If you do owe a debt and you know which agency created the offset, you will likely want to make arrangements with that federal or state agency to make a payment arrangement. If you do not know which federal or state agency(s) created the offset, you will want to contact the IRS or seek representation.
IRS Reference Code 1091 – Offset for Tax Topic 203 – Unpaid Child Support Claim
IRS uses code 1091 to indicate that the full amount of the refund has been taken due to the Treasury Offset Program, in this case for unpaid child support. Treasury Offset Program is a centralized offset program, administered by the Financial Management Service’s (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with 26 U.S.C.
Determine if you have any debt that would be subject to a Treasury Offset. If you do owe a debt and you know which agency created the offset, you will likely want to make arrangements with that federal or state agency to make a payment arrangement. If you do not know which federal or state agency(s) created the offset, you will want to contact the IRS or seek representation.
IRS Reference Code 1541 – Offset Overflow freeze set when offset storage within IDRS is not large enough to hold all generated transactions or credit balance has been completely offset and two or more debit modules still exist IRM 21.5.6.4.5, C- Freeze
IRS uses code 1541 to indicate that a portion of your refund has been taken due to the Treasury Offset Program. Treasury Offset Program is a centralized offset program, administered by the Financial Management Service’s (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with 26 U.S.C.
Determine if you have any debt that would be subject to a Treasury Offset. If you do owe a debt and you know which agency created the offset, you will likely want to make arrangements with that federal or state agency to make a payment arrangement. If you do not know which federal or state agency(s) created the offset, you will want to contact the IRS or seek representation.
IRS Reference Code 1551 – Frivolous Return Program freeze set by TC 971 AC 089 IRM 21.5.6.4.11, F- Freeze
IRS uses code 1551 to indicate that they believe the return to be frivolous and the refund for the return is frozen.
If the IRS believes you are filing frivolous returns it is likely time to seek representation and if the return was prepared by a preparer, you may want to stop using that individual. A frivolous tax return is one that does not include enough information to verify whether the tax was correct or contains information clearly showing that the reported tax was incorrect.
IRS Reference Code 1561 – Excess credit freeze set when the taxpayer claims fewer credits than are available IRM 21.5.6.4.19, J- Freeze
IRS used code 1561 when the payment/withholdings on file did not match the amount of payment/withholdings on the return. The refund that is tied to the payment/withholding is currently frozen.
Determine if you have overstated the payments and withholding on the return. If that is not the case, you will want to obtain a copy (front and back) of each check paid to the IRS. You will submit this evidence with the response to the IRS notice.
IRS Reference Code 1571 – Erroneous refund freeze initiated by TC 844 IRM 21.5.6.4.41, -U Freeze
IRS uses code 1571 to indicate that they believe the return to be erroneous and the refund for the return is frozen.
If the IRS believes you are filing erroneous returns it is likely time to seek representation and if the return was prepared by a preparer, you may want to stop using that individual. It’s an erroneous refund if you receive a refund you’re not entitled to at all or for an amount more than you’re entitled to.
IRS Reference Code 1581 – Manual refund freeze with no TC 150, or, return is Coded CCC “O” and TC 150 posted without TC 840 IRM 21.5.6.4.48, -X Freeze
This code means that a portion of your refund has been taken due to the Treasury Offset Program. Treasury Offset Program is a centralized offset program, administered by the Financial Management Service’s (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with 26 U.S.C. The balance of your refund was sent by check more than 4 weeks ago.
Determine if you have any debt that would be subject to a Treasury Offset. If you do owe a debt and you know which agency created the offset, you will likely want to make arrangements with that federal or state agency to make a payment arrangement. If you do not know which federal or state agency(s) created the offset, you will want to contact the IRS or seek representation.
IRS Reference Code 9001 – “Taxpayer accessed Refund Status using a secondary TIN. Refund Status could not be returned. Get a Primary TIN Analyze account and follow appropriate IRM.” The fix is simple – enter the proper Social Security number or TIN into the “Where’s My Refund?” portal.
If you receive an error code such as IRS Code 9001 when you check the status of your return, you may worry that your return has been flagged for an audit. Relax. In fact, IRS Code 9001 is one of an entire set of codes that are included within the Internal Revenue Manual, or IRM, which is the set of guidelines used by the IRS. This is not an audit flag, but rather an error code generated when taxpayers attempt to access return or refund results using the wrong Social Security number or TIN.
IRS Reference Code 1102 – No data, The taxpayer filed an electronic return more than 3 weeks ago See IRM 21.4.1.3.1.1, Return Not Found
The IRS has no digital record of having received a return.
Check your records to determine if you have proof that the return was filed. Your preparer or your software vendor should be able to provide a confirmation letter of the e-filing. Prepare another copy of the original return for filing and efile it. If you can produce the efile acknowledgment letter and keep it handy for when you receive the penalty notice. Once you receive the penalty notice, create a cover letter stating that you previously filed the return and when. Indicate in the letter you are providing the efile acknowledgment letter as proof of the original filing. If you have no proof that you filed, you will need to refile.
IRS Reference Code 1021 – FMS part offset, check mailed more than 4 weeks ago See IRM 21.4.1.3.2, Return/Refund Located
This code means that a portion of your refund has been taken due to the Treasury Offset Program. Treasury Offset Program is a centralized offset program, administered by the Financial Management Service’s (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with 26 U.S.C. The balance of your refund was sent by check more than 4 weeks ago.
Determine if you have any debt that would be subject to a Treasury Offset. If you do owe a debt and you know which agency created the offset, you will likely want to make arrangements with that federal or state agency to make a payment arrangement. If you do not know which federal or state agency(s) created the offset, you will want to contact the IRS or seek representation.
IRS Reference Code 1061 – FMS part offset, direct deposit more than 1 week ago See IRM 21.4.1.3.2., Return/Refund Located
This code means that a portion of your refund has been taken due to the Treasury Offset Program. Treasury Offset Program is a centralized offset program, administered by the Financial Management Service’s (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with 26 U.S.C. The balance of your refund was directly deposited more than 1 week ago.
Determine if you have any debt that would be subject to a Treasury Offset. If you do owe a debt and you know which agency created the offset, you will likely want to make arrangements with that federal or state agency to make a payment arrangement. If you do not know which federal or state agency(s) created the offset, you will want to contact the IRS or seek representation.
IRS Reference Code 1001 – Refund paper check mailed more than 4 weeks ago See IRM 21.4.1.3.4, Refund Issued But, Lost, Stolen, Destroyed or Not Received
The IRS shows that the paper check was issued more than 4 weeks ago but has not been cashed.
If you have allowed an adequate amount of time to receive the check and have not received it, you will need to initiate a refund trace: Call the IRS at 800-829-1954 (toll-free) and either use the automated system or speak with an agent.
IRS Reference Code 1121 – Problem identified; P-Freeze IRM 21.5.6.4.23, P- Freeze
This code means that the refund is frozen due to outstanding Form 2290, Heavy Highway Vehicle Use Tax Return. This freeze was set by the Bureau of the Fiscal Service (BFS) Offsets for Non-Tax Debts. This usually means excise taxes as in the case of Form 2290.
Determine if you have any outstanding Form 2290s. If you do these will have to be filed before the BFS will lift the freeze. If you do not have any outstanding Form 2290s, you will want to contact BSF to address the reason for the outstanding Form 2290 code.
IRS Reference Code 1141 – Refund delayed liability on another account; V- Freeze more than 8 cycles IRM 21.5.6.4.34, V- Freeze
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.
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.
IRS Reference Code 1161 – Refund delayed, a bankruptcy on account V-Freeze, CLOSING-CD-IND is ‘Y’; less than 8 weeks IRM 21.5.6.4.35, -V Freeze
IRS uses code 1161 to freeze the refund for a number of reasons including an additional liability pending, Return Integrity Verification Operations, innocent spouse petition, and many others.
You will need to contact the IRS to determine the reason for a specific reason(s) for the freeze
Irs Reference Code 1181 – Refund delayed, pulled for review, not within 7 cycles conduct account analysis.
IRS uses code 1181 to indicate that your return has been selected for review and will be frozen until the review process is complete.
You will likely have received CP 05 or will soon. You will need to promptly respond to the request for review providing well-supported documentation. If you do not provide the documentation or the IRS feels the deduction is not properly supported, they will adjust the return. If that is the case, you will have appeal rights.
IRS Reference Code 1201 – All other conditions not covered by a status code conduct account analysis
IRS uses code 1201 as a catch-all code that does not fall under one of the other categories.
You will need to contact the IRS to determine the nature of the hold.
IRS Reference Code 1221 –Refund delayed, pulled for review, within 7 cycles conduct account analysis
IRS uses code 1221 to indicate that your return has been selected for review and will be frozen until the review process is complete.
You will likely have received CP 05 or will soon. You will need to promptly respond to the request for review providing well-supported documentation. If you do not provide the documentation or the IRS feels the deduction is not properly supported, they will adjust the return. If that is the case, you will have appeal rights.
IRS Reference Code 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, -E Freeze
IRS uses code 1241 to indicate that your return has been selected for review and will be frozen until the review process is complete.
You will likely have received CP 05 or will soon. You will need to promptly respond to the request for review providing well-supported documentation. If you do not provide the documentation or the IRS feels the deduction is not properly supported, they will adjust the return. If that is the case, you will have appeal rights.
IRS Reference Code 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, -E Freeze
IRS uses code 1242 to indicate that your return was received electronically, has been selected for review, and will be frozen until the review process is complete.
You will likely have received CP 05 or will soon. You will need to promptly respond to the request for review providing well-supported documentation. If you do not provide the documentation or the IRS feels the deduction is not properly supported, they will adjust the return. If that is the case, you will have appeal rights.
Irs Reference Code 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, -Q Freeze
IRS uses code 1261 to indicate that your return was received in paper format, has been selected for review, and will be frozen until the review process is complete.
You will likely have received CP 05 or will soon. You will need to promptly respond to the request for review providing well-supported documentation. If you do not provide the documentation or the IRS feels the deduction is not properly supported, they will adjust the return. If that is the case, you will have appeal rights.
IRS Reference Code 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, -Q Freeze
IRS uses code 1262 to indicate that your return was received electronically, has been selected for review, and will be frozen until the review process is complete.
You will likely have received CP 05 or will soon. You will need to promptly respond to the request for review providing well-supported documentation. If you do not provide the documentation or the IRS feels the deduction is not properly supported, they will adjust the return. If that is the case, you will have appeal rights.
IRS Reference Code 1301 – Fact of Filing Electronic return received more than 3 weeks ago; no other information See IRM 21.4.1.3.1.2, Return Found/Not Processed
IRS uses code 1301 to indicate there is a delay in issuing certain types of refunds “According to the Protecting Americans from Tax Hikes (PATH) Act, the IRS cannot issue these refunds before mid-February for tax returns that claim the Earned Income Tax Credit or the Additional Child Tax Credit. This applies to the entire refund, even the portion not associated with these credits. Check Where’s My Refund in mid-to-late February for your personalized refund status. It’s updated once a day and remains the best way to check the status of your refund.”
You will need to keep checking the status of the return until it has been released.
IRS Reference Code 1341 – Refund delayed, liability on another account; V- Freeze IRM 21.5.6.4.34, V- Freeze
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.
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.
IRS Reference Code 1361 –Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34, V- Freeze
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.
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.
IRS Reference Code 1381 –Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34, V- Freeze
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.
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.
IRS Reference Code 1401 –Refund withheld for part/full payment of another tax liability; V- Freeze IRM 21.5.6.4.34, V- Freeze
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.
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.
IRS Reference Code 1421 –Refund delayed bankruptcy on the account; -V Freeze; more than 8 weeks IRM 21.5.6.4.35, -V Freeze
IRS uses code to freeze the refund for a number of reasons including an additional liability pending, Return Integrity Verification Operations, innocent spouse petition, and many others.
You will need to contact the IRS to determine the reason for a specific reason(s) for the freeze
IRS Reference Code 1441 – Refund delayed, SSN, ITIN or Name mismatch with SSA/IRS; return posted to Invalid Segment IRM 21.5.6.4.13, I- Freeze
IRS uses code 1441 to indicate there is a mismatch of one or more of the social security numbers and names with what is in the social security system.
You will need to verify that the taxpayer, spouse, and all dependent’s names and social security numbers match what is on the social security card. If you find something that is incorrect, correct it and refile the return.
IRS Reference Code 1461 – The taxpayer is advised their refund check was mailed undelivered by the Postal Service. The taxpayer is provided the option to update their address online. Check the account to determine if the taxpayer changed their address online. If the address is changed, advise the taxpayer their request is being processed. If the taxpayer did not change their address, follow instructions in IRM 21.4.3.4.3, Undeliverable Refund Checks.
IRS uses code 1461 to indicate that the refund check was mailed and was returned as undeliverable. The taxpayer is provided the option to update their address online. Check the account to determine if the taxpayer changed their address online. If the address is changed, advise the taxpayer their request is being processed. If the taxpayer did not change their address
Check your return address is determined to be incorrect. You can update your address online. If the address is changed, or If the taxpayer did not change their address, you will need to contact the IRS to have the check reissued Call IRS at 800-829-1954 (toll-free) and either use the automated system or speak with an agent.
IRS Reference Code 1481 – Refund delayed, return Unpostable See IRM 21.4.1.3.1.2, Return Found/Not Processed
IRS uses code 1481 to indicate there is a delay in issuing certain types of refunds “According to the Protecting Americans from Tax Hikes (PATH) Act, the IRS cannot issue these refunds before mid-February for tax returns that claim the Earned Income Tax Credit or the Additional Child Tax Credit. This applies to the entire refund, even the portion not associated with these credits. Check Where’s My Refund in mid-to-late February for your personalized refund status. It’s updated once a day and remains the best way to check the status of your refund.”
You will need to keep checking the status of the return until it has been released.
IRS Reference Code 1501 – Direct Deposit between 1 and 2 weeks ago, check with bank, file check claim See IRM 21.4.1.4.7.1, Direct Deposit of Refunds
IRS uses code 1501 to indicate a direct deposit was issued between 1 and 2 weeks ago.
You need to verify with your bank that the funds were received. If not you will need to contact the IRS to have the check reissued Call IRS at 800-829-1954 (toll-free) and either use the automated system or speak with an agent.
IRS Reference Code 1502 – Direct Deposit more than 2 weeks ago, check with bank, file check claim See IRM 21.4.1.4.7.1, Direct Deposit of Refunds
IRS uses code 1502 to indicate a direct deposit was issued more than 2 weeks ago.
You need to verify with your bank that the funds were received. If not you will need to contact the IRS to have the check reissued Call IRS at 800-829-1954 (toll-free) and either use the automated system or speak with an agent.
IRS Reference Code 1521 – No data, paper return taxpayer filed more than 6 weeks ago; TIN not validated IRM 21.5.6.4.13, I- Freeze
IRS uses code 1521 to indicate there is a mismatch of one or more of the social security numbers and names with what is in the social security system.
You will need to verify that the taxpayer, spouse, and all dependent’s names and social security numbers match what is on the social security card. If you find something that is incorrect, correct it and refile the return.
IRS Reference Code 1522 – No data, the taxpayer filed an electronic return more than 3 weeks ago; TIN not validated See IRM 21.4.1.3.1.1, Return Not Found
IRS uses code 1522 to indicate there is a mismatch of one or more of the social security numbers and names with what is in the social security system.
You will need to verify that the taxpayer, spouse, and all dependent’s names and social security numbers match what is on the social security card. If you find something that is incorrect, correct it and refile the return.
IRS Reference Code 2007/2008 – The taxpayer’s check was 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 the account and take appropriate action
IRS uses code 2007/2008 to indicate that the taxpayer’s check was returned by the US postal service. The refund is now frozen due to a new liability or other freeze code. The Internal Revenue Service has a web-based self-service automated application that allows taxpayers to access information regarding the status of their federal tax refund. This application is internally referred to as the Internet Refund/Fact of Filing (IRFOF), but externally it is marketed under the name “Where’s My Refund?” This means that status updates regarding your return will not be available on “Where’s My Refund” because the IRS considers you ineligible for the program.
You will need to contact the IRS to determine the freeze on the refund.
IRS Reference Code 2009 – The taxpayer’s check was returned undelivered by the Postal Service and the taxpayer does not meet IRFOF eligibility. The taxpayer does not pass disclosure through IRFOF due to a lack of data on IRFOF. IRM 21.4.3.4.3, Undeliverable Refund Checks
IRS uses code 2009 to indicate that the taxpayer’s check was returned by the US postal service. The Internal Revenue Service has a web-based self-service automated application that allows taxpayers to access information regarding the status of their federal tax refund. This application is internally referred to as the Internet Refund/Fact of Filing (IRFOF), but externally it is marketed under the name “Where’s My Refund?” This means that status updates regarding your return will not be available on “Where’s My Refund” because of the lack of data to verify your identity.
If not you will need to contact the IRS to have the check reissued Call the IRS at 800-829-1954 (toll-free) and either use the automated system or speak with an agent
IRS Reference Code 8001 – Paper return taxpayer filed more than 6 weeks ago, failed authentication Conduct account analysis.
IRS uses code 8001 to indicate your paper return was filed more than 6 weeks ago, however, the return failed authentication. This is likely due to the fact that the IRS issued an identity theft PIN and it was not included on the return.
There are two ways to verify your identity with the IRS:
Online on the IRS’ secure Identity Verification Service website, idverify.irs.gov, or call 800-829-1040 and follow the phone tree to verify your identity
IRS Reference Code 8002 – Electronic return taxpayer filed more than 3 weeks ago, failed authentication Conduct account analysis
IRS uses code 8002 to indicate your electronic return was filed more than 3 weeks ago, however, the return failed authentication. This is likely due to the fact that the IRS issued an identity theft PIN and it was not included on the return.
There are two ways to verify your identity with the IRS:
Online on the IRS’ secure Identity Verification Service website, idverify.irs.gov, or call 800-829-1040 and follow the phone tree to verify your identity
IRS Reference Code 9021 – Reference Code for all math error conditions Analyze the account and follow appropriate IRM
IRS uses code 9021 to indicate there is a math error on the return and the IRS is unable to complete the processing of the return as originally filed.
You will first need to determine if the math error is correct by reviewing your return. A taxpayer has only 60 days to respond to a math error notice, which includes any additional tax assessment and penalties.
If you made a mistake on your tax return, you need to correct it with the IRS. To correct the error, you would need to file an amended return with the IRS. If you fail to correct the mistake, you may be charged penalties and interest, and the return will eventually be processed less the math error. This could significantly delay the processing of the return.
IRS Reference Code 9022 – Math error on return. Direct deposit more than 1 week ago Analyze account and follow appropriate IRM
IRS uses code 9022 to indicate there is a math error on the paper filed return and the IRS processed the return after correcting the math error. The direct deposit for the refund was processed more than one week ago.
Unless you disagree with the math error, there is nothing left to do other than wait for your new refund amount. If you disagree with the error, you will need to file an amended return.
IRS Reference Code 9023 – Math error on return. Refund paper check mailed more than 4 weeks ago Analyze account and follow appropriate IRM
IRS uses code 9023 to indicate there is a math error on the electronically filed return and the IRS processed the return after correcting the math error. The direct deposit for the refund was processed more than four weeks ago.
Unless you disagree with the math error, there is nothing left to do other than wait for your new refund amount. If you disagree with the error, you will need to file an amended return.
In conclusion, IRS reference codes are essential indicators used by the Internal Revenue Service to communicate various actions or issues related to taxpayers’ refunds. While the codes mentioned here provide general insights into their meanings, it is crucial to recognize that the IRS may employ a wide range of reference codes, and their interpretations can evolve over time. To obtain the most accurate and up-to-date information regarding your refund status and any associated reference codes, we recommend visiting the official IRS website or reaching out to the IRS directly through their customer service channels. Staying informed about these codes ensures that taxpayers can effectively address any concerns or inquiries related to their tax refunds.
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