U.S. · IRS notices
IRS CP88 notice, refund held, returns not filed.
What the IRS says this notice is, what it asks, and where to respond.
CP88 (printed by the IRS as CP88): The IRS is holding your tax refund because you have not filed one or more tax returns, and it believes you may owe taxes. Deadline as printed by the IRS: File by the due date listed on your notice. The page does not print a fixed number of days.
Look up a part of the CP88 page
Result
What the IRS says about the CP88 notice
| Topic | What the IRS page says |
|---|---|
| What it is | The IRS is holding your tax refund because you have not filed one or more tax returns, and it believes you may owe taxes. |
| What it asks | Read the notice carefully. File your personal tax return by the due date listed on your notice. Filing by e-file is possible with an e-file provider if the missing return is for one of the last two tax years; for an earlier year you must mail the return and supporting documents to the address at the top of the notice. |
| Deadline as printed | File by the due date listed on your notice. The page does not print a fixed number of days. |
| Where to respond | E-file through a provider (last two tax years only) or mail the return to the address at the top of the notice. To tell the IRS you already filed, do not have to file, or are filing late, call or write using the contact information on the notice. |
| If you disagree | Call or write using the contact information on your notice. If you write, include your Social Security number, the tax year and the form number you are writing about. |
| If you do not respond | The IRS says it will release your refund once it has received all required returns, or an explanation that you were not required to file, and you do not owe other taxes. The page prints no further consequence. |
| Just filed | If you filed within the past eight weeks, the page says you do not have to do anything right now. |
| Filed over eight weeks ago | If you filed more than eight weeks ago and the IRS still has not processed it, call the number on your notice. |
| Cannot pay in full | You can set up a payment plan. If you are due a refund, the IRS will use it to reduce the amount you owe. |
Check your own notice
This page restates the IRS web page for the notice number printed as CP88. Dates, amounts, tax years and the phone number or address that apply to you are printed on your notice, not on the IRS web page. If your notice number is different from this one, use the page for that number. If you are unsure a notice is real, the IRS contact information on the notice is the starting point; this page does not verify any notice.
IRS reference tools listed for this notice
The IRS page lists: Publication 1 (Your Rights as a Taxpayer), Get Transcript, Publication 505, Publication 4134, Publication 4681, Publication 972.
More IRS notice pages
Other notices explained in this set: IRS CP523 notice, IRS CP53 notice, IRS CP59 notice, IRS CP63 notice, IRS CP74 notice, IRS CP60 notice, IRS CP521 notice, IRS CP52 notice, IRS CP76 notice, IRS CP77 notice.
Sources
- IRS: Understanding your CP88 notice: every statement in the table above. Read November 2, 2026.
The IRS may update its notice pages. Wording here is summarized from the page as read on the date above. Not tax, legal or financial advice.
Frequently asked questions
What is a CP88 notice?
According to the IRS, it means the IRS is holding your tax refund because you have not filed one or more tax returns and it believes you may owe taxes.
When do I have to respond to a CP88?
File your personal tax return by the due date listed on your notice. The page does not give a fixed number of days.
Can I e-file the missing return?
The IRS page says you may be able to e-file through a provider if the missing return is for one of the last two tax years. For an older year you must mail the return.
When will my CP88 refund be released?
The IRS page says it will release the refund once it has all required returns, or an explanation that you were not required to file, and you do not owe any other taxes.
What if I already filed?
If you filed within the past eight weeks you do not have to do anything. If it has been longer and the IRS has not processed it, call the number on the notice.
Not tax advice
This page summarizes an IRS web page and is not tax, legal or financial advice, and it does not describe your account. A CPA, an enrolled agent or the IRS can confirm what your notice means for you. Everything runs in your browser; nothing you enter is sent anywhere.