The IRS can hold your refund for review for up to 120 days, though most holds last between 21 and 60 days

When the IRS flags your return for review, they are not required to process your refund on the normal schedule. The 120-day hold is the legal maximum they can impose without your permission. In practice, most reviews finish in 21 to 60 days, but the IRS will not tell you upfront which timeline applies to your return — it depends on what triggered the review and how complex the issue is.

The IRS does not announce a hold the moment they decide to review your return. You will usually find out when you check the status of your refund using the IRS's Where's My Refund tool or when you receive a letter asking for more information. By the time you know about it, the clock may already be running.

Key Takeaways

  • The IRS can legally hold your refund for up to 120 days while they review your return, though most reviews take 21 to 60 days.
  • Common triggers for review include math errors, missing information, income that does not match third-party records, or claims that are statistically uncommon for your income level.
  • You can check the status of a review using Where's My Refund on IRS.gov, but the tool will not always tell you a review is happening — you may only learn this from a letter.
  • If the IRS requests documents or information, responding quickly can shorten the review period, but delays on your part do not extend the 120-day limit.
  • Once the review is complete, the IRS will either approve your refund, adjust it, or deny it — and they will notify you by mail with an explanation.

What triggers a refund review

The IRS reviews returns for several reasons, and the reason matters for how long the hold will last. A simple math error might be caught and corrected in days. A claim that requires the IRS to verify information with your employer or bank can take weeks.

Common triggers include: income reported on your return that does not match what your employer or financial institution reported to the IRS; deductions or credits that are unusually large compared to your income; missing or incomplete information on your return; math errors; and claims for credits like the Earned Income Tax Credit that the IRS wants to verify before paying out. The IRS also reviews returns randomly as part of their compliance program, though this is less common for lower-income returns.

If your return was filed electronically and accepted by the IRS, it passed basic validation checks. A review that happens after acceptance means the IRS found something during processing that needs a closer look, not that your return was obviously wrong.

How to check if your refund is under review

The most direct way to find out is to use Where's My Refund on IRS.gov. Enter your Social Security number, filing status, and the exact refund amount from your return. The tool updates once a day, usually overnight, and will show you the status of your refund.

If your return is under review, Where's My Refund may show a status like "Your return is being reviewed" or "We received your return and it is being processed." The tool does not always use the word "review" directly, so the message may be vague. If the status has not changed in more than 21 days and you have not received a letter, call the IRS at 1-800-829-1040 to ask whether your return is under review.

The IRS will also send you a letter if they need information from you or if they have made changes to your return. This letter will explain what they are reviewing and what you need to do. If you receive a letter, follow the instructions exactly — the deadline in the letter is real, and missing it can result in the IRS denying your refund or reducing it.

What happens during the 120-day window

During the review period, the IRS may contact your employer, bank, or other third parties to verify information on your return. They may also request documents from you — receipts for charitable donations, proof of business expenses, or documentation of dependents, for example. The time it takes to gather this information counts toward the 120 days.

If the IRS requests documents from you, they will give you a deadline to respond, usually 30 days from the date of the letter. If you respond quickly, the review can move faster. If you miss the deadline, the IRS may proceed with the review based on the information they have, which could result in a smaller refund or no refund at all.

The 120-day limit is a hard stop. After 120 days, the IRS must either issue your refund, adjust it, or formally deny it. They cannot extend the hold indefinitely. However, if they deny your refund or make a large adjustment, you have the right to appeal or dispute the decision.

Why some reviews take longer than others

A review that involves only the IRS checking their own records — comparing your reported income to W-2s or 1099s they already have — can be done in days. A review that requires the IRS to contact third parties or to verify information you provided takes longer because they have to wait for responses.

Returns filed during tax season (January through April) may move more slowly simply because the IRS is processing millions of returns at once. A return filed in October may be reviewed faster because the IRS has more staff capacity. Complexity also matters: a simple return with one W-2 and the standard deduction can be reviewed in weeks, while a return with a home office deduction, rental income, and multiple dependents may take the full 120 days.

If you have not heard anything after 60 days, you can call the IRS at 1-800-829-1040 and ask for an update. Have your Social Security number, filing status, and the date you filed ready. The IRS representative can tell you whether your return is still under review and what stage it is in.

What to do if your refund is held past 120 days

If 120 days have passed and you have not received your refund or a decision from the IRS, you can file a complaint with the IRS Taxpayer Advocate Service. This is a free service within the IRS that helps taxpayers who have had problems with the IRS. You can reach them at 1-877-777-4778 or through their website at taxpayeradvocate.irs.gov.

When you contact the Taxpayer Advocate Service, have your return information ready and explain that your refund has been held for more than 120 days without a decision. They can open a case and follow up with the IRS on your behalf. The Advocate Service does not speed up the process, but they can ensure the IRS is following its own rules and can sometimes push a stalled case forward.

You can also contact your state representative or senator's office. Many have constituent services staff who can contact the IRS on your behalf. This is not a legal remedy, but it can sometimes get results when the IRS has simply lost track of a case.

How to respond if the IRS requests information

If you receive a letter from the IRS asking for documents or information, read it carefully and follow the instructions exactly. The letter will tell you what documents to send, where to send them, and by what date. Do not send documents the IRS did not ask for — stick to what the letter requests.

Send copies, not originals, and keep a copy for yourself. If you are mailing documents, send them certified mail with return receipt so you have proof the IRS received them. If the letter includes a fax number or online portal, use that instead — it is faster and you get immediate confirmation.

If you cannot find the documents the IRS requested, write a letter explaining why and send it with whatever documentation you do have. For example, if the IRS asks for receipts for charitable donations and you no longer have them, explain that and provide a bank statement showing the donations instead. The IRS may accept alternative documentation.

Frequently Asked Questions

Can the IRS hold my refund longer than 120 days?

No. The 120-day hold is the legal maximum. If 120 days pass without a decision, you can contact the Taxpayer Advocate Service or your state representative's office to file a complaint. The IRS must either issue your refund, adjust it, or formally deny it by day 120.

Does my refund earn interest if the IRS holds it?

Yes. If the IRS holds your refund and then issues it more than 45 days after the original due date of your return (usually April 15), you are may have access to to interest on the refund amount. The interest rate is set quarterly and is currently around 8 percent per year, though it varies. The IRS will add this interest to your refund automatically.

What if I need my refund before the review is done?

You cannot force the IRS to release your refund early. However, if the hold is causing you financial hardship, you can contact the Taxpayer Advocate Service and explain your situation. They may be able to expedite the review or help you find other resources. You can also contact a tax professional or legal aid organization in your area for advice specific to your circumstances.

Will the IRS tell me why my return is under review?

Not always upfront. If the IRS needs information from you, they will send a letter explaining what they need. If they are just verifying information on their own, you may not learn the specific reason until the review is complete. You can call 1-800-829-1040 and ask, though the representative may not have detailed information available.

What happens if I disagree with the IRS's decision after the review?

You have the right to appeal. The letter from the IRS will explain how to request an appeal and the deadline to do so, usually 30 days. You can also work with a tax professional or contact the Taxpayer Advocate Service for help with the appeal process.