INT stands for interest the IRS paid you on your delayed refund
When you see "INT" printed on your tax refund check, it means the Internal Revenue Service paid you interest because your refund arrived late. The IRS is required by law to pay interest on refunds that take longer than 45 days from the date you filed your return. This interest is calculated at a rate set by the Treasury Department, which changes each quarter.
The interest amount is usually small — often a few dollars to a few dozen dollars depending on the size of your refund and how long the delay was. It appears as a separate line item on your check stub or explanation letter, labeled "INT" or "Interest." You do not have to do anything with this money; it is already included in the total check amount you receive.
This is not a refund of a penalty or a correction to your original refund. It is compensation for the government holding your money longer than the law allows. The IRS does not ask your permission to include it — it is automatic whenever the 45-day threshold is crossed.
Key Takeaways
- INT on your check means the IRS paid interest because your refund took more than 45 days to arrive after you filed.
- The interest rate changes quarterly and is set by the U.S. Treasury Department, so the amount varies by when your refund was processed.
- Interest is calculated from day 46 after you filed until the check is mailed, so longer delays result in higher interest payments.
- You do not need to report this interest separately on next year's tax return — the IRS handles the accounting on their end.
How the IRS calculates the interest amount
The IRS uses a formula based on three things: the size of your refund, the number of days past 45 that the refund took, and the interest rate in effect during that period. The interest rate is set quarterly by the Treasury Department and is tied to the federal short-term rate plus 3 percentage points. For example, if the rate is 8 percent and your $2,000 refund was 60 days late, you would receive roughly $26 in interest (though the exact amount depends on the precise calculation method).
You can find the current and historical interest rates on the IRS website under "Interest Rates" in their tax professional section. The rate changes on January 1, April 1, July 1, and October 1 each year. If your refund spanned two quarters — meaning part of the delay happened at one rate and part at another — the IRS calculates interest for each period separately and adds them together.
Why your refund took longer than 45 days
Refunds are delayed for several common reasons. If you filed by mail instead of electronically, processing takes longer — typically 3 to 4 weeks just to scan and enter your return into the system. If you filed electronically but claimed the Earned Income Tax Credit (EITC) or the Additional Child Tax Credit (ACTC), the IRS holds your entire refund until mid-February by law, even if you filed in January.
Other delays happen when the IRS needs to verify information on your return — mismatched income reported by employers, Social Security numbers that do not match IRS records, or missing documents. If you claimed a large refund relative to your income, the IRS may review your return more carefully. Identity theft filters can also flag a return for manual review, adding weeks to processing.
Weather, staffing shortages, and system outages at the IRS also cause delays that are beyond your control. During tax season peaks (February through April), processing times naturally stretch longer because the volume overwhelms the system.
When you will see INT on your check
You will only see INT if your refund was mailed more than 45 days after you filed. If you filed on February 1 and received your check on March 10 (37 days later), there is no interest. If you filed on February 1 and received your check on March 20 (47 days later), you will see INT on the check.
The 45-day clock starts from the date you filed your return, not from the date the IRS received it. If you filed electronically, that date is the date you hit submit. If you filed by mail, it is the postmark date on the envelope. The clock stops on the date the check is mailed, not the date you receive it in your mailbox.
Interest is paid on federal refunds only. State refunds have their own interest rules and rates, which vary by state. Some states pay interest on delayed refunds; others do not. Check your state tax authority's website to learn whether your state refund included interest.
What to do with the interest payment
You do not need to report the interest as income on your next tax return. The IRS does not send you a Form 1099-INT for refund interest, and you should not include it on your return. The interest is considered part of your refund, not taxable income. The IRS has already accounted for it in their records.
Deposit or cash the check as you normally would. The interest is already included in the total amount printed on the check. You do not receive it separately or have to take any special action to claim it.
If you did not receive INT but think you should have
If your refund was delayed more than 45 days and your check does not show INT, contact the IRS at 1-800-829-1040 to ask why. Have your return handy and be ready to provide your filing date and the date you received the check. The IRS may have made an error, or there may be a reason specific to your return that exempted it from interest (though this is rare).
You can also write to the IRS at the address on your return's cover letter and ask for an explanation. Include copies of your filing confirmation and the check stub showing the refund amount and date mailed. The IRS typically responds to written inquiries within 30 days, though during peak season it may take longer.
Interest rates by quarter (recent years)
| Period | Interest Rate |
|---|---|
| January 1 – March 31, 2024 | 8% |
| April 1 – June 30, 2024 | 8% |
| July 1 – September 30, 2024 | 8% |
| October 1 – December 31, 2024 | 8% |
| January 1 – March 31, 2025 | 8% |
Rates change quarterly and are published by the Treasury Department. Check the IRS website for the most current rates if your refund was processed in a different year.
Frequently Asked Questions
Do I have to pay taxes on the interest the IRS paid me?
No. Refund interest is not taxable income and does not appear on any tax form you file. The IRS does not issue a 1099-INT for this interest. You should not report it on your next return.
Can I claim the interest as a deduction?
No. Refund interest cannot be deducted. It is not a business expense, investment loss, or any other category the IRS allows you to deduct. It is simply compensation for a delayed refund.
What if my state refund was also late — will I get interest on that too?
It depends on your state. Some states pay interest on refunds delayed past a certain number of days; others do not. Contact your state tax authority or check their website to learn their policy. The interest rate and calculation method vary by state.
If I got a refund advance loan, does the interest still apply?
No. If you took out a refund anticipation loan (RAL) or used a tax preparation company's advance product, you received your money early and the IRS interest does not apply. You may owe fees to the lender instead, depending on the terms of the loan.
Can the IRS pay interest if my refund was delayed but I never received the check?
Yes, but you need to report the missing check first. Contact the IRS at 1-800-829-1040 or use the "Where's My Refund?" tool on IRS.gov. Once the IRS confirms the check was mailed and lost, they can issue a replacement. Interest continues to accrue until you receive payment.