If you’ve filed your taxes already, then you’re probably waiting anxiously for your refund. If you’re like many people, you use the IRS “Where’s My Refund” tool or APP a few times each day in hopes that the status of your refund has progressed and is getting closer to your mailbox or bank account. Sometimes, however, an error code comes up which can be frustrating and confusing.
Don’t worry. W
The most common message to show up on WMR is “Refer to Tax Topic 152”. This is normal especially for those who selected direct deposit. You can read more about this topic on the IRS website. Tax Topic 152.
IRS Tax Refund Reference Codes
| 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 21.4.1.4.4 |
| 1021 | BFS part offset, check mailed more than 4 weeks ago, Return/Refund Located | IRM 21.4.1.4.2 |
| 1081 | BFS Full/Partial offset, check mailed more than 4 weeks ago, Return/Refund Located | IRM 21.4.1.4.2 |
| 1091 | Offset for Tax Topic 203 – Unpaid Child Support Claim IRS full/partial offset, direct deposit more than 1 week ago | IRM 21.4.1.4.2 |
| 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 21.5.6.4.31 |
| 1141 | Refund delayed liability on another account; V- Freeze more than 8 cycles | IRM 21.5.6.4.43 |
| 1161 | Refund delayed, bankruptcy on account: Taxpayer-V Freeze, CLOSING-CD-IND is ‘Y’; less than 8 weeks | IRM 21.5.6.4.44 |
| 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 21.5.6.4.10 |
| 1242 | Electronic return received more than 3 weeks ago; –E Freeze; in review, notice for additional information will be received | IRM 21.5.6.4.10 |
| 1261 | Paper return received more than 6 weeks ago; –Q Freeze; in review, notice for additional information will be received | IRM 21.5.6.4.34 |
| 1262 | Electronic return received more than 3 weeks ago; -Q Freeze; in review, notice for additional information will be received | IRM 21.5.6.4.34 |
| 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 21.5.6.4.43 |
| 1361 | Refund withheld for part/full payment of another tax liability; V- Freeze | IRM 21.5.6.4.43 |
| 1381 | Refund withheld for part/full payment of another tax liability; V- Freeze | IRM 21.5.6.4.43 |
| 1401 | Refund withheld for part/full payment of another tax liability; V- Freeze | IRM 21.5.6.4.43 |
| 1421 | Refund delayed bankruptcy on account; -V Freeze; more than 8 weeks, -V Freeze | IRM 21.5.6.4.44 |
| 1441 | Refund delayed, SSN, ITIN or Name mismatch with SSA/IRS; return posted to Invalid Segment, I- Freeze | IRM 21.5.6.4.17 |
| 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 21.4.1.5.7.1 |
| 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 | An internal code that the IRS uses to identify returns that have been “Delayed”. 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 |
| 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 | IRM 21.5.6.4.48 |
| 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 21.4.3.5.3 |
| 2015 | Savings bond request denied – partial offset – more than 3 weeks from refund date; Direct Deposit, General Information | IRM 21.4.1.5.7 IRM 21.4.1.5.7.3 IRM 21.4.6.4 |
| 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 IRM 21.4.6.4 |
| 5510 | Split direct deposit – returned by the bank – check mailed – with partial offset; Direct Deposit, General Information | IRM 21.4.1.5.7 IRM 21.4.6.4 |
| 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 |
Click here for IRS Internal Revenue Manuals
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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