IRS Resequencing Tax Returns: What Taxpayers Need to Know

WHAT Is Resequencing?

Resequencing is an internal IRS process used to resolve data mismatches in their computer systems. When the IRS detects a problem with taxpayer identification information, they must “resequence” (reorganize or merge) account segments before processing can continue.

Think of it as the IRS re-sorting your tax file to make sure all your information is correctly linked to the right person and the right identification number.

WHY Does Resequencing Happen?

The most common reasons include:

Taxpayer Identification Number (TIN) Issues:

• Your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) doesn’t match IRS or Social Security Administration records
• A name change wasn’t reported to the Social Security Administration
• A transposition error (numbers accidentally swapped) in your SSN

Account Merging Needs:

• One taxpayer has two TINs that need to be combined
• An ITIN holder receives a new SSN
• Two segments of the same TIN need to be merged

Identity-Related Concerns:

• Two different people filed tax returns using the same TIN
• The SSA may have issued the same SSN to two different people (rare)
• Potential identity theft indicators

WHO Is Affected?

Resequencing can affect any taxpayer, but is more likely if you:

• Recently changed your name (marriage, divorce, legal name change)
• Were assigned a new SSN after having an ITIN
• Had errors on your tax return related to your name or SSN
• Share a similar name with another taxpayer
• May have been a victim of identity theft

WHEN Does Resequencing Occur?

Timeline:

• Resequencing typically delays processing by 1 to 11 weeks depending on the complexity
• It can extend your return’s processing by one or more IRS “cycles” (a cycle is typically one week)
• Some cases require IRS employee research, which adds time
• If a return becomes “unpostable” (can’t be processed), correction can take 6-8 weeks

When You Might Notice It:

• The “As of” date on your account transcript keeps moving forward by 1-2 weeks
• “Where’s My Refund?” says: “Your tax return is still being processed. A refund date will be provided when available.”

Seasonal Note: Resequencing transactions cannot post between IRS cycle 48 and cycle 4 (roughly mid-November through late January).

WHERE Does This Process Happen?

Resequencing occurs entirely within the IRS Individual Master File (IMF) — the main database that stores individual taxpayer account information. This happens at IRS processing centers and is not visible to taxpayers on their transcripts.

The resequence codes and reasons are internal to IRS systems only; you won’t see them on your tax transcript.

HOW Do You Know If Your Return Was Resequenced?

Signs to look for:

1. Your refund is delayed beyond the normal 21-day processing time
2. “Where’s My Refund?” shows the “still being processed” message
3. The “As of” date on your account transcript changes (extends by 1-2 weeks)

What you CANNOT see:

• The specific resequence codes (these are internal IRS codes)
• The exact reason for the resequence

WHAT Should Taxpayers Do?

If You Suspect Resequencing:

1. Be Patient — Most resequencing resolves automatically within a few weeks
2. Check “Where’s My Refund?” — Visit irs.gov/refunds or use the IRS2Go app
3. Request Your Transcript — Get a free account transcript at irs.gov to monitor your account
4. Respond Promptly to IRS Letters — If you receive Letter 239C (TIN-Related Problem Resolution), complete the questionnaire and return it with all requested documentation
5. Contact SSA if Needed — If your name and SSN don’t match, contact the Social Security Administration at 1-800-772-1213 to update your records
6. Call the IRS After 21 Days — If your return has been processing for more than 21 days with no update, call 1-800-829-1040

Important Contact Information

Key Takeaways

✓ Resequencing is an internal IRS data correction process — not a penalty or audit

✓ It resolves mismatches between your tax return and IRS/SSA records

✓ Processing delays typically range from 2 to 11 weeks

✓ You cannot see resequence codes on your transcript

✓ Always respond promptly to any IRS correspondence

✓ Keep your name and SSN consistent across all tax documents and with the SSA