VALID › Notice Library › CP88 notice
In the IRS’s own words · not reviewed by VALID
CP88 notice explained, in the IRS’s own words
We're holding your tax refund because you haven't filed one or more tax returns, and we believe you may owe taxes.
Read the full CP88 page on irs.gov ↗
What this notice is about
We're holding your tax refund because you haven't filed one or more tax returns, and we believe you may owe taxes.
What you need to do
- Read your notice carefully.
- File your personal tax return by the due date listed on your notice.
- File electronically.
- File by mail. If you’re filing for an earlier year, you’ll need to mail your return and any supporting documentation to the address listed at the top of your notice.
You may want to
- Read about what happens when you file or pay late.
- Review your records to confirm you’ve filed all past tax returns. You can get copies of prior year tax returns and products, if you find some that you still need to file.
- Use the Tax Withholding Estimator to make sure you’re having enough tax withheld from your paychecks.
- Learn about your payment options if you owe taxes.
What should I do if I disagree with the notice?
If you’ve already filed, don’t have to file, or need to explain why you’re filing late, you can let us know by calling or writing to us using our contact information found on your notice. If you write to us, insure you include your Social Security number, the tax year and the form number you’re writing about.
What should I do if I've just filed my tax return?
If you filed within the past eight weeks, you don't have to do anything right now.
What if I haven’t filed, or it's been more than eight weeks since I filed?
If you haven’t filed your return yet, file it for the year mentioned in your notice by the deadline provided.
- If you’re filing for one of the last two tax years, you can file electronically or by mail.
- If you’re filing for an older year, you’ll need to mail your return.
If you filed more than eight weeks ago and we still haven’t processed it, call us at the number on your notice.
What happens if I can't pay the full amount I owe when I file?
You can set up a payment plan with us. If you’re due a refund, we’ll use your refund to reduce the amount you owe.
When will my refund be released?
We’ll release your refund once we’ve received all required tax returns- or an explanation that you weren’t required to file- and you don’t owe any other taxes.
Tips for next year
File your return on time, even if you will owe taxes. If necessary, you can make a payment plan to pay what you owe.
Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free.
If you have dependent children, you may be able to claim tax credits for them. Publication 972, Child Tax Credit and Credit for Other Dependents PDF, has information about these credits.
What to do next
- Write down the date on the letter today.
- Look the number up on irs.gov yourself. Don’t trust a link or phone number from anyone else.
- If it says you owe money or proposes changes to your return, take it to a licensed CPA, EA or tax attorney before that date.
Not advice. Not a filing. Verify with a licensed professional. Rules change by year and facts.