IRS Notice CP88: Refund held for an unfiled return
IRS Notice CP88 is a missing return letter from the IRS. The IRS is keeping your refund because it has no record of a return it thinks you should have filed, and you may owe tax for that year. It is about a return the IRS has no record of receiving.
What this letter usually means
The IRS is keeping your refund because it has no record of a return it thinks you should have filed, and you may owe tax for that year. If you already filed, your records of that filing are the most useful thing you have. If you did not, the letter explains your options.
Category: The IRS has no record of a return
What people usually do first
File the missing return by the date on your notice; if you filed in the last eight weeks, no action is needed.
What to have ready
- The letter, every page
- The tax year the letter names
- Your W-2s, 1099s and income records for that year
- A copy of the return, if you already filed it
- Proof you mailed or e-filed it, if you have it
What may come next
This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.
Read the IRS page
The IRS letter itself is the final word on what it means for you. Read the IRS page for CP88.
Common questions about CP88
What is IRS notice CP88?
The IRS is keeping your refund because it has no record of a return it thinks you should have filed, and you may owe tax for that year.
How long do I have to respond to a CP88 notice?
The date to respond or pay by, if there is one, is printed on your letter. Check it, and read the IRS page for CP88 for more.
Is a CP88 notice a scam?
A real CP88 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.
What should I have ready for a CP88 notice?
The letter, every page, The tax year the letter names, Your W-2s, 1099s and income records for that year, A copy of the return, if you already filed it, Proof you mailed or e-filed it, if you have it.
The OweRight app explains the CP88 letter type in plain English.
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Related notices
- IRS Letter 12C: More information needed to process your return
- IRS Notice CP59: No record of your tax return
- IRS Notice CP515: Reminder: no record of your return
- IRS Notice CP516: Second reminder: no record of your return
- IRS Notice CP518: Final reminder: no record of your return
- IRS Letter LT26: File your overdue returns now