You’ve been anxiously checking Where’s My Refund every day, counting on that tax refund to hit your account. Then suddenly, you see it: “Tax Topic 151” or “Tax Topic 152” appears on your screen. Your heart sinks. What does this mean? Am I being audited? Where’s my money?
Take a deep breath. These codes aren’t as scary as they seem, but they do mean different things for your refund timeline. Let’s break down exactly what’s happening with your money and what you should do next.
The Tale of Two Tax Topics: What’s the Difference?
Think of Tax Topics 151 and 152 as different chapters in your refund story. They both indicate delays, but for very different reasons:
Tax Topic 152 = “We’re still working on it” (Usually good news!)
Tax Topic 151 = “Houston, we have a problem” (Action may be required)
Let’s dive deep into each one so you know exactly where you stand.
Tax Topic 152: The “Be Patient” Message
What Tax Topic 152 Actually Means
Tax Topic 152 is a generic IRS reference code that simply confirms the IRS has received your return and is processing it. It doesn’t mean you made a mistake or did anything wrong when filing. According to the IRS, 9 out of 10 tax refunds are processed within 21 days, but if you see Tax Topic 152, your return may require further review and could take longer than the typical timeframe.
Here’s the reality: Tax Topic 152 is actually one of the most common messages taxpayers see. It’s not an error code, an audit notice, or a red flag—it’s simply the IRS saying, “Your return is in the queue, but it needs a little extra attention.”
Why You’re Seeing Tax Topic 152
There are several common reasons why your tax return may take longer to process, including filing a paper return instead of e-filing, claiming the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC), filing an amended return, using an Individual Taxpayer Identification Number (ITIN) rather than a Social Security number, or filing for an injured spouse.
The Most Common Reasons:
- PATH Act Hold (The Big One for Early Filers)
If you claimed the Earned Income Tax Credit (EITC) or Additional Child Tax Credit (ACTC), federal law requires the IRS to hold your refund until at least mid-February. This isn’t optional—it’s designed to prevent fraud. Even if you filed on January 15th, your refund won’t be released before mid-February. - Additional Review for Credits
The IRS may need extra time to verify your eligibility for certain tax credits. This is especially common with:- Child Tax Credit
- Earned Income Tax Credit
- Education credits
- Head of Household filing status
- Income Verification
If the income you reported doesn’t perfectly match what your employer or financial institutions reported (W-2s, 1099s), the IRS will take extra time to reconcile the differences. - Paper Filing
Mailed returns take significantly longer to process than e-filed returns—typically 4-6 weeks versus 21 days. If you paper-filed, expect delays. - Amended Returns
For those who filed an amended return, most tax refunds are received within 16 to 20 weeks, though it can take even longer during peak times. - Identity Verification
First-time filers or those with new bank accounts may trigger additional fraud prevention checks that add 1-2 weeks to processing time. - IRS Backlog
During peak filing season (late January through mid-April), the sheer volume of returns can cause processing delays for everyone.
What You Should Do About Tax Topic 152
The short answer: Nothing (usually).
Unlike other codes that a taxpayer might encounter, Tax Topic 152 doesn’t require any additional steps from the taxpayer. The IRS has everything it needs and is working through your return. Your job is to wait patiently and check Where’s My Refund periodically for updates.
When to Take Action:
- If it’s been more than 21 days since e-filing (or 6+ weeks since paper filing), consider calling the IRS at 800-829-1040
- Watch your mail for any IRS letters requesting additional information
- Check your IRS online account for updates
- If you claimed EITC/ACTC, don’t expect movement until mid-February regardless of when you filed
Good News: Tax Topic 152 is actually a good sign—it means your return is being processed normally and your refund has been approved. The code simply indicates you need to wait for the IRS to release the funds.
How Long Will This Take?
Timeline Expectations:
- Most e-filers: 21 days from acceptance
- Paper filers: 4-6 weeks minimum
- EITC/ACTC claimers: Mid-February at earliest, then 10-14 days after release
- Amended returns: 16-20 weeks (sometimes longer)
- Complex situations: Up to 180 days in rare cases
The frustrating truth is that Tax Topic 152 doesn’t give you a specific timeline. Some people see it for a week, others see it for months. The IRS updates Where’s My Refund once per day (usually overnight), so checking more than once daily won’t help.
Will Tax Topic 152 Turn Into Something Else?
Two Possible Outcomes:
Option 1 (Most Common): Tax Topic 152 disappears, and you see “Refund Sent” with a direct deposit date or mail date. Your refund is on its way! Look for transaction code 846 on your tax transcript, which confirms the refund has been issued.
Option 2 (Less Common): Tax Topic 152 may change to Tax Topic 151, which means the IRS has decided to place your account under review. If this happens, you will receive a letter from the IRS explaining the changes to your return and your appeal rights.
Tax Topic 151: The “We Need to Talk” Message
What Tax Topic 151 Actually Means
Tax Topic 151 is a much more serious notification. Tax Topic 151 means that the Department of Treasury will be taking your refund (or part of it) to pay for something that has been reported that you owe. The IRS intends to use part or all of your refund to offset your debts, such as unpaid federal taxes, child support, or federal student loans in default.
Translation: Your refund has been frozen because:
- You owe money to a government agency (refund offset), OR
- The IRS needs to verify information on your return before releasing your refund (review/audit)
Unlike Tax Topic 152, which is passive, Tax Topic 151 often requires action on your part or will result in a reduced refund.
The Two Main Reasons for Tax Topic 151
Reason #1: Refund Offset (Most Common)
The Treasury Offset Program (TOP) allows the IRS to seize tax refunds for unpaid state and federal debts. Offsets can happen if you owe child support, if you have to repay unemployment benefits, or if you owe state income tax.
Debts That Trigger Offsets:
- Unpaid federal taxes from previous years
- Past-due child support reported by state agencies
- Defaulted federal student loans
- State income tax debt
- Unemployment overpayments that must be repaid
- Other federal agency debts (VA, HUD, etc.)
When an offset occurs, the Bureau of Fiscal Service intercepts your refund before it reaches you and sends it to the agency you owe. You’ll receive a notice explaining how much was taken and why.
Important: If you filed jointly and your spouse doesn’t owe the debt, you may be able to file an “Injured Spouse” claim (Form 8379) to get your portion of the refund back.
Reason #2: Return Under Review
Tax Topic 151 generally means that the IRS is reviewing your tax return. The IRS will send you a notice outlining any changes, and then you have a chance to appeal or dispute the changes.
Common Review Triggers:
- Duplicate dependent claims – Someone else claimed the same child
- Income discrepancies – Your reported income doesn’t match employer/financial institution records
- Credit verification – The IRS needs proof you qualify for credits you claimed
- Identity theft concerns – A suspicious return was filed under your SSN
- Head of Household questions – The IRS needs proof you qualify for this filing status
- Missing or incorrect information – Forms, signatures, or data don’t match IRS records
Reference Code 1242: What It Means
Often, you’ll see “Tax Topic 151, Reference Code 1242” together. Reference code 1242 means that the IRS has selected your return for further review and has frozen your refund pending this review. This code applies to returns that have been e-filed at least three weeks ago.
Other Related Codes You Might See:
- Code 1262 – Refund frozen for review
- Code 1241/1261 – Paper return frozen for review
- Code 1341 – Refund frozen due to debt owed on another account
All of these codes mean the same basic thing: Your refund is on hold until the IRS completes its review or applies the offset.
The “Take Action” vs. No “Take Action” Debate
Here’s where it gets confusing. Some people see “Tax Topic 151 – Take Action” while others just see “Tax Topic 151” without the “Take Action” message.
What the community has observed:
If you have Tax Topic 151 with “take action,” it usually means an offset—you’ll receive whatever’s left of your refund after the debt is taken out. If you have Tax Topic 151 but don’t have “take action,” that means you’re being audited for things you claimed such as head of household, earned income credit, or dependent credits.
However, this isn’t always accurate. The IRS doesn’t officially define the difference, and many taxpayers report different experiences. The only way to know for sure is to wait for the IRS letter.
What You Should Do About Tax Topic 151
Step 1: Check for Offsets
Call the Treasury Offset Program at 800-304-3107 to find out if you have any debts that would trigger an offset. This automated line will tell you immediately if an offset is pending.
Step 2: Wait for the IRS Letter
Approximately four weeks after receiving the Tax Topic 151 notification, you can expect a follow-up communication from the IRS called the “Notice of Intent to Offset” or other correspondence. In this notification, the IRS will specify the documentation and information it requires from you or explain the offset amount and reason.
The letter will tell you exactly what’s happening and what (if anything) you need to do.
Step 3: Respond Promptly
Generally, you have 30 days from the date of the notice to respond or take appropriate action, such as filing an appeal or resolving the underlying tax debt.
If you disagree with the IRS’s decision or offset, you have appeal rights. The letter will explain how to dispute the determination.
Step 4: Gather Documentation
If the IRS is requesting proof of eligibility for credits or deductions, you may need to provide:
- Birth certificates or adoption papers for dependents
- School records
- Medical records
- Proof of residency (utility bills, lease agreements)
- Proof you provided more than 50% of a dependent’s support
- Income documentation (W-2s, 1099s, pay stubs)
How Long Will Tax Topic 151 Last?
For Offsets:
Once the offset is processed, you’ll receive whatever refund remains within 2-3 weeks. If your entire refund was offset, you won’t receive anything.
For Reviews/Audits:
You have 30 days to send in the proof the IRS is asking for. After you submit documentation, the IRS may take 90 additional days or longer to review your case, depending on their backlog. Some taxpayers report waiting 6+ months for complex cases to resolve.
Worst-case scenario: The IRS may take as long as 180 days to review your tax return before processing your refund.
What Happens If You Don’t Respond?
If you don’t respond to the IRS letter, they will send you a series of “30 day” letters. The last letter you receive will inform you that the credits you claimed will be “disallowed.” If they disallow credits, it means you won’t be able to claim those credits again (even if you do become eligible) for 2 years if they find you mistakenly filed those credits, and 10 years if they find you maliciously filed false credits.
Bottom line: Don’t ignore Tax Topic 151. The consequences can be severe and long-lasting.
Tax Topic 151 vs. 152: Side-by-Side Comparison
FeatureTax Topic 152Tax Topic 151What It MeansReturn is processing normally but taking longerRefund is frozen for review or offsetAction RequiredNone (usually)Often yes – wait for letterSeverityLow concernHigher concernCommon CausesPATH Act, backlog, routine reviewDebt offset, credit verification, duplicate claimsTypical Timeline21 days to several weeks30 days to 6+ monthsWill You Get Your Full Refund?Yes (eventually)Maybe not (if offset or credits denied)Next StepWait and check WMR periodicallyCheck for offsets; wait for IRS letter
Real Taxpayer Experiences: What Actually Happens
Scenario 1: PATH Act Hold (Topic 152)
Sarah filed on January 20th claiming EITC. She saw Tax Topic 152 on January 22nd.
Outcome: Her refund was released on February 22nd (mid-February PATH release) and direct deposited on February 25th. Total wait: 36 days.
Scenario 2: Child Support Offset (Topic 151 with “Take Action”)
Mike saw Tax Topic 151 with “Take Action” on February 10th.
Outcome: He called the Treasury Offset Program and learned he owed $3,200 in back child support. His $4,500 refund was reduced to $1,300, which he received on March 1st. He received a notice from the Bureau of Fiscal Service explaining the offset.
Scenario 3: Dependent Verification (Topic 151 without “Take Action”)
Jennifer saw Tax Topic 151 on February 15th without the “Take Action” message.
Outcome: She received a letter on March 10th requesting proof that her children lived with her. She sent birth certificates, school records, and medical bills. Her refund was approved and issued on May 5th. Total wait: 79 days from initial filing.
Scenario 4: Identity Verification (Topic 152 changing to 151)
David saw Tax Topic 152 for three weeks, then it changed to 151.
Outcome: He received Letter 5071C requiring identity verification. He verified online, and his refund was released 14 days later.
How to Prevent These Delays in the Future
To Avoid Tax Topic 152:
- E-file instead of paper filing – Cuts processing time in half
- Choose direct deposit – Faster than paper checks by 5-7 days
- Double-check all information – Verify SSNs, bank account numbers, income amounts
- File later in the season – Early filers face more scrutiny and backlogs
- Be accurate with credits – Don’t claim credits you don’t qualify for
- Use the same bank account – New accounts trigger fraud filters
To Avoid Tax Topic 151:
- Pay off government debts – Resolve child support, tax debt, student loans before filing
- Don’t duplicate dependent claims – Coordinate with ex-spouses about who claims children
- Keep excellent records – Save receipts, bills, school records for dependents
- Report all income accurately – Make sure your return matches employer/bank records
- Only claim credits you qualify for – Don’t guess about eligibility
- File Injured Spouse forms proactively – If your spouse has debts, file Form 8379 with your return
When Tax Topic 152 Becomes Tax Topic 151
After receiving Code 151 in “Where’s My Refund,” you might see that the code eventually shifts to Tax Topic 152. Tax Topic 152 means that the IRS has removed the freeze on processing your refund.
This is good news! It means the review is complete, and your refund should be issued within 10-14 days.
The progression typically looks like this:
- Return Received (Bars showing progress)
- Tax Topic 152 (Processing delay)
- Tax Topic 151 (Frozen for review)
- Tax Topic 152 returns (Review complete, freeze lifted)
- Refund Approved (Bars return)
- Refund Sent (Money on the way!)
Checking Your Tax Transcript for More Details
If you want more information than Where’s My Refund provides, access your IRS tax transcript at IRS.gov/account.
Key Transaction Codes to Look For:
- Code 150 – Return posted to IRS system
- Code 570 – Additional account action pending (freeze)
- Code 571 – Freeze released
- Code 810 – Refund freeze
- Code 811 – Refund release
- Code 846 – Refund issued (this is the golden code!)
- Code 971 – Notice issued
Your transcript updates on a weekly cycle (usually Fridays) and often shows changes before Where’s My Refund does.
The Bottom Line: Don’t Panic, But Pay Attention
If you see Tax Topic 152:
Relax. Your refund is coming. It’s just taking longer than usual for routine processing reasons. Check Where’s My Refund every few days, watch your mail, and be patient. Most people with Topic 152 receive their refunds within 4-6 weeks.
If you see Tax Topic 151:
Pay attention. This requires action or will result in a reduced refund. Call the Treasury Offset Program immediately to check for debts. Watch your mail closely for the IRS letter. Respond within 30 days if documentation is requested. Consider getting professional help if the situation is complex.
The Most Important Thing: Don’t ignore IRS correspondence. Whether it’s Topic 151 or 152, the IRS will send you letters if they need something from you. Missing those deadlines can result in denied credits, reduced refunds, or penalties that affect your ability to claim credits for years to come.
Frequently Asked Questions
Q: Can I call the IRS about Tax Topic 152?
You can call the IRS, but be prepared to wait on hold for a significant amount of time. Make sure you have a copy of your tax return and any codes noted when you checked Where’s My Refund. In most cases, the IRS will tell you the same thing: your return is processing, and you need to wait.
Q: Does Tax Topic 151 mean I’m being audited?
Not necessarily. Tax Topic 151 does not indicate an audit. This code may show up if you owe past-due debts that will be paid using your tax refund, or if the IRS needs more information before processing your tax return. A full audit is much more involved and would come with different correspondence.
Q: Will I still get my refund if I see Tax Topic 151?
It depends. If Topic 151 is due to an offset, you’ll get whatever remains after the debt is paid. If it’s due to a review and the IRS approves your return, you’ll get your full refund. If they disallow credits, your refund will be reduced accordingly.
Q: How often does Where’s My Refund update?
Once per day, typically overnight. Checking multiple times per day won’t provide new information.
Q: What if my refund never comes?
If you haven’t received your refund within 6 months of filing, you can request a refund trace using Form 3911. However, most refunds are issued well before this point.
Need Help?
Resources:
- IRS Where’s My Refund: IRS.gov/refunds
- Treasury Offset Program: 800-304-3107
- IRS Main Line: 800-829-1040 (expect long wait times)
- Taxpayer Advocate Service: 877-777-4778 (for unresolved issues after 180 days)
- IRS Online Account: IRS.gov/account (view transcripts)
If your situation is complex or you disagree with the IRS:
- Contact a licensed tax professional (CPA, EA, or tax attorney)
- Low Income Taxpayer Clinics offer free or low-cost help: TaxpayerAdvocate.irs.gov/LITC
Final Thoughts
Tax Topics 151 and 152 are two of the most common—and most misunderstood—messages taxpayers see during tax season. While they both indicate delays, they represent very different situations requiring different responses.
Remember:
- Tax Topic 152 = Be patient
- Tax Topic 151 = Pay attention and take action
The vast majority of people who see these codes eventually receive their refunds. Stay calm, follow the IRS’s instructions when they send them, respond promptly to any requests, and don’t be afraid to seek help if your situation becomes complicated.
Your refund is likely on its way—it’s just taking the scenic route.
Stay informed, stay proactive, and most importantly, stay patient. The IRS is working through millions of returns, and yours is in the queue!
