A Form 310 refund is how the IRS tells you it sent your tax refund by check instead of direct deposit
Form 310 is not a refund itself — it is a notice the IRS mails you when your tax refund has been processed and a check is on the way. The form arrives separately from the check, usually a few days before the check itself. It tells you the refund amount, the date the check was issued, and where to cash or deposit it.
You receive a Form 310 only if you did not provide a bank account number on your tax return or if the IRS could not process a direct deposit to the account you listed. If your refund went directly to your bank account, you will not see a Form 310 — the IRS sends a different notice instead.
The check itself is the actual refund. The Form 310 is just the announcement that it is coming. Once you have the check in hand, you cash or deposit it like any other check.
Key Takeaways
- Form 310 is a notice from the IRS telling you a refund check has been issued and is in the mail.
- You only receive a Form 310 if your refund is being sent by check, not by direct deposit.
- The form arrives before the check and includes the refund amount and the date the check was issued.
- Refund checks typically arrive within 7 to 10 business days after the Form 310 is mailed, though this varies by mail speed.
Why you got a Form 310 instead of direct deposit
The IRS prefers to send refunds by direct deposit because it is faster and more secure than mailing a check. If you received a Form 310, one of these reasons explains why:
You did not provide a bank account number on your tax return. This is the most common reason. If you filed on paper or did not fill in the direct deposit section, the IRS has no account to send money to, so it mails a check instead.
The account number you provided did not match your name or Social Security number. The IRS runs a verification check on the bank account information you submit. If the name on the account does not match the name on your return, or if the routing and account numbers do not correspond to a real account, the IRS rejects the direct deposit and sends a check.
Your bank rejected the deposit. Occasionally a bank will refuse a direct deposit for reasons like a closed account, a frozen account, or a mismatch in account type. When this happens, the IRS stops the direct deposit and issues a check instead.
How long the check takes to arrive
The Form 310 tells you the date the check was issued. From that date, the check typically arrives within 7 to 10 business days through standard U.S. mail. This timeline assumes normal mail delivery — delays can happen during holidays, severe weather, or in rural areas where mail service is slower.
If more than two weeks have passed since the date on the Form 310 and you have not received the check, contact the IRS at 800-829-1040 to report it. The IRS can issue a replacement check, though this process takes another 4 to 6 weeks.
Do not cash or deposit the check after it has been lost or delayed for a very long time. If the check is more than one year old, your bank may refuse it. The IRS can reissue the refund, but you will need to request it in writing.
What to do when the check arrives
When you receive the check, endorse the back by signing your name on the line marked "Endorse here." Then take it to your bank or credit union and deposit it like you would any other check. You can deposit it in person at a branch, through a mobile banking app if your bank offers mobile check deposit, or at an ATM that accepts check deposits.
Some banks hold checks for a few business days before the funds are available in your account, especially if the check amount is large. This is normal and not something the IRS controls. Your bank's hold policy determines when the money clears.
Keep the Form 310 for your records until the check clears and the refund appears in your account. If there is ever a question about whether you received the refund, the form and your bank deposit receipt are proof.
If the check is lost or damaged
If the check arrives but is damaged, torn, or illegible, do not try to deposit it. Contact your bank first — some banks will accept damaged checks if the amount and routing information are still readable. If your bank refuses it, call the IRS at 800-829-1040 and explain that the check is damaged. The IRS will issue a replacement.
If the check never arrives and you have waited more than two weeks past the date on the Form 310, also call 800-829-1040. Have the Form 310 in front of you when you call so you can provide the check number and amount. The IRS will verify that the check was issued and either trace it or issue a replacement.
Replacement checks take 4 to 6 weeks to arrive. During this time, the IRS will place a stop on the original check so it cannot be cashed if it shows up later.
How to avoid receiving a Form 310 in the future
To receive your next refund by direct deposit instead of check, provide your bank account information when you file your tax return. You will need your routing number (a nine-digit code that identifies your bank) and your account number (usually 10 to 12 digits). Both appear on the bottom left of your checks.
Make sure the name on your bank account matches the name on your tax return exactly. If your name has changed since you opened the account, update it with your bank before you file, or use the name that matches the account when you file your return.
If you use tax preparation software or have a tax professional prepare your return, they will ask for your bank information during the filing process. Double-check that the routing and account numbers are entered correctly — a single wrong digit will cause the direct deposit to fail.
Form 310 vs. other IRS refund notices
The IRS sends different notices depending on how your refund is being delivered. A Form 310 means your refund is coming by check. If your refund went by direct deposit, you will receive a Form 1040-V or a similar notice instead, which does not include a check — it just confirms that the money was sent to your bank account.
Some refunds are delayed or held for review, and the IRS sends a different notice explaining why. If you received a notice other than a Form 310, read it carefully to understand what is happening with your refund. The notice will tell you whether you need to take any action or simply wait.
You can also track your refund status online using the IRS "Where's My Refund?" tool at irs.gov. This tool shows whether your refund has been processed, when it was issued, and whether it was sent by check or direct deposit.
Frequently Asked Questions
Can I deposit a Form 310 check at an ATM?
Yes, if your bank's ATM accepts check deposits. Most modern ATMs do. You will need to endorse the back of the check first. If your bank's ATM does not accept checks, you can deposit it in person at a branch or through a mobile banking app if your bank offers mobile check deposit.
What if I lost the Form 310 but still have the check?
You do not need the Form 310 to cash or deposit the check. The form is just a notice. As long as you have the actual check and it is not damaged, you can deposit it at your bank. Keep the form for your records, but losing it does not prevent you from using the check.
Does the check expire if I do not cash it right away?
Tax refund checks are valid for one year from the date of issue. After one year, your bank may refuse to deposit it. If this happens, contact the IRS to request a replacement refund. Have the check and the Form 310 available when you call.
Why did my direct deposit fail if I provided the correct account number?
The most common reasons are a mismatch between the name on your account and the name on your return, a closed or frozen account, or a routing number that does not match your account. Contact your bank to confirm your account is open and active, and that the routing number is correct. You can then call the IRS to request a refund by direct deposit to the correct account.
Can I change my address if the Form 310 check is already in the mail?
No. Once the check is issued, the IRS cannot redirect it. If you have moved, you can file a change of address with the U.S. Postal Service, and the check should be forwarded to your new address. If the check does not arrive, contact the IRS to report it missing and request a replacement.