IRS Reference Codes on Where’s my Refund?

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. We’ve compiled a list of IRS “Where’s My Refund” tool reference codes to help you out. Each reference number or error code has a specific set of steps that the IRS will follow, called Inquiry Response Procedures. Below is a complete list of what the IRS Reference Codes mean.

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.

0 0 votes

Article Rating