CP88: your refund is held until a missing return is filed

What a CP88 means

A CP88 says the IRS is holding your refund because you haven't filed one or more returns and it believes you may owe tax. [1]source 1

The refund isn't gone. The IRS says it releases it once it has all the required returns, or an explanation that you weren't required to file, and you owe nothing else. [1]source 1

If the missing return shows a balance, the IRS applies the refund to it. [1]source 1

Why people get one

• A return for an earlier year was never filed.
• A return was filed recently and hasn't posted.
• You weren't required to file but the IRS doesn't know that yet.

First steps

1. Find which year the notice says is missing and check your records. [1]source 1
2. Check your IRS online account, typed in yourself at irs.gov, for what's on file.
3. If the year is one of the last two, e-file through a provider; for an earlier year, mail it to the address at the top of the notice. [1]source 1
4. If you already filed, don't need to, or need to explain, use the contact information on the notice. If you write, include your SSN, the tax year and the form number. [1]source 1
5. If you can't pay what the return shows, set up a payment plan. [1]source 1

What not to do

• Don't wait it out. The refund stays held until the return or explanation arrives. [1]source 1
• Don't file again if you filed recently; the IRS says to wait. [1]source 1
• Don't pay or share details through a link in an unexpected email or text. Use irs.gov, typed in yourself.

Related notices

• Related CP59 The notice that the IRS has no record of a prior-year return.
• Related CP49 The notice that a refund was applied to a tax debt.

Keep reading

• Installment agreement

Questions