Refer to Tax Topic 303, Checklist of Common Errors When Preparing Your Tax Return, to assist you in double checking your math and your entire return to help eliminate any delays in receiving your refund.

References:

• Tax Topic 303, Checklist of Common Errors When Preparing Your Tax Return

It depends on the type of mistake that was made on the return. Mathematical errors are often corrected in the initial processing of the return itself. Allow the service to process the return, and if necessary make changes using Form 1040X (PDF), Amended U.S. Individual Tax Return. Include copies of any schedules that have been changed or any Form W-2 you did not include.

To avoid owing interest on any amounts you owe you must file the Form 1040X and pay the balance owed before the due date of the return. Wait until you get the original refund check, or until the due date of the return, whichever is earlier, to file the Form 1040X and pay the additional tax. Send a check or money order for the full amount payable to the United States Treasury. On your payment include your name, address, daytime phone number, social security number, the tax year, and type of return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Many mistakes are corrected in processing and a letter of explanation is mailed at the time the refund is issued. If the mistake was not corrected in processing, you need to file an amended or corrected return using Form 1040X (PDF) , Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Forms W-2 you did not include. If you return the refund check with a letter of explanation, a refund in the correct amount will be issued when the amended return processes.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return, as soon as possible. Include copies of any schedules that have been changed or any Forms W-2 you did not include. Send a check or money order for the full amount payable to the United States Treasury. On your payment, be sure to include your name, address, daytime phone number, social security number, the tax year, and type of return. Your payment should be made on or before the due date of the return to avoid penalties and interest.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You need to file an amended or corrected return using Form 1040X (PDF), Amended U.S. Individual Income Tax Return. Include copies of any schedules that have been changed or any Forms W-2 you did not include. You should wait to receive your first check before you file your 1040X, but do not wait longer than 3 years from the original due date of your return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You should allow up to 12 weeks for the processing of your amended return and receipt of your refund check.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

No, if you are due a refund from your amended return, you will receive a paper check.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

You will need to contact our assistance line at (800) 829-1040 to receive information on the processing of your amended return. Amended/corrected returns are processed as quickly as possible. However, it could take 8 to 12 weeks to process an amended return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended Returns

You cannot check the status of a refund for an amended return on the automated tax line. You must call (800) 829-1954. Amended/corrected returns are processed as quickly as possible. However, it may take 8 to 12 weeks or longer to process the return.

References:

• Form 1040X (PDF), Amended U.S. Individual Income Tax Return
• Tax Topic 308, Amended returns

Yes, you should file a Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to extend your time to file even if you are due a refund.

If there is a subsequent adjustment to a late filed return that results in an underpayment of tax, you may be assessed a penalty for failure to file on time. The penalty is usually 5% for each month or part of a month that the return is late, but not exceeding 25%. An example of a subsequent adjustment that results in an underpayment of tax is an examination of your return with changes that increase your total tax owed.

References:

• Publication 17, Your Federal Income Tax
• Form 4868 (PDF), Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

Yes, Form 8379 (PDF), Injured Spouse Claim and Allocation, is the form used to request your portion of a joint refund.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 17, Your Income Federal Tax Return

The answer is different for each state. You need to contact the state link to the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement where you live to get this information.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement

You can file Form 8379 (PDF), Injured Spouse Claim and Allocation, with your joint return or after you have filed. If filed with your return, attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your joint return, mail Form 8379 by itself to the same IRS Service Center where you lived when you filed your joint return. Be sure to include copies of all Form W-2 (PDF) Form W-2G (PDF) both spouses and any Form 1099-R (PDF) showing income tax withheld.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

Your spouse can ask the agency that might be claiming the refund for a past-due debt. Another source of information is the Financial Management Service Help Desk at (800) 304-3107.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

You can file separate or you can file a joint return with a request for injured spouse relief. To file for injured spouse relief, you need to file Form 8379 (PDF), Injured Spouse Claim and Allocation. Attach the form to the return in the order of the attachment sequence number and enter "Injured Spouse" in the upper left corner of the return. If you have already filed your return you can file Form 8379 by sending it separately to the same IRS Service Center where you filed your return.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation

Yes, but only if you are not the spouse required to pay the past-due debt. Overpayments involving community property states will be allocated according to state law.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Publication 504, Divorced or Separated Individuals
• Publication 555, Community Property

Allow at least six weeks from the date of the notice, for your refund to be mailed to you. We could not include the check with your notice, because checks are processed in a different location and mailed by a different system. If it has already been longer than six weeks, please call us at the toll-free number listed on your notice. If possible, please have a copy of the IRS notice and a copy of your tax return when you call.

If you e-file opting for direct deposit and have not received your refund within 3 weeks after filing your return (eight weeks if you filed a paper return opting for a paper check), you can check your refund status by clicking on "Where's My Refund" then go to "Get My Refund Status" (after inputing the required data). Or, you can call the Refund Hotline at (800) 829-1954. Be sure to have available a copy of your current tax return because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of your refund. If you have requested direct deposit, the refund should take one week less time to be issue as opposed to getting a paper check.

If you e-file with direct deposit and have not received your refund within three weeks after filing your return (five weeks if you filed paper with direct deposit), you can check your refund status by clicking on"Where's My Refund " then go to "Get My Refund Status" (after inputing the required data). Or, you can call the Refund Hotline at (800) 829-1954. Be sure to have available a copy of your current tax return because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of your refund.

No. The account has to be in your name.

You will need to contact your bank to determine when the deposit was made. The deposit will be recorded on your bank statement. However, if you use an automated system to check on your bank account balance, you will know that your refund has been deposited when your balance has increased by the amount of your expected refund.

You can now check the status of your refund via Internet. Access the IRS website at www.irs.gov and follow the links to check your refund status. You must provide your social security number, filing status, and refund amount.

Refund information does not become available until it has been 6 weeks since you filed your tax return (3 weeks if you filed electronically or through TeleFile). After waiting the appropriate number of weeks, the fastest, easiest way to find out about your current year refund is to log onto www.irs.gov. Click on Where's My Refund then go to Get My Refund Status or you can call Refund Hotline at (800) 829-1954. Be sure to have a copy of your current tax return available because you will need to know your social security number shown on your return, the filing status and the exact whole dollar amount of our refund. The IRS updates refund information every seven days. Refer to Tax Topic 152, Refunds - How Long They Should Take, for additional information.

References:

• Tax Topic 152, Refunds - How Long They Should Take

You may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Your refund will automatically be applied to any outstanding balances.

Under the law, state and Federal agencies refer to the IRS the names of taxpayers who are behind in their support payments, taxes, and loans. Your tax refund may not be refunded to you if you are delinquent in child or child and spousal support payments, have a past due Federal debt (such as a student loan), or owe state income taxes. Therefore, your refund will be used to pay other debts you owe. For additional information, refer to Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations.

References:

• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

As a condition of your agreement, any refund due you in a future year will be applied against the amount you owe. Therefore, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. The IRS will automatically apply the refund to the taxes owed. If the refund does not take care of the tax debt; you must continue the installment agreement.

Whether a refund will be sent to you, the trustee, or offset against outstanding liabilities will depend on local bankruptcy rules, the terms of your Chapter 13 plan, as well as the individual facts and circumstances of your case.

Call the IRS a (800) 829-1954. If your refund check has not been cashed, we can normally provide a replacement within six to eight weeks. If your refund check has been cashed, the IRS will provide a copy of the check and an Form 3911 (PDF), Taxpayer statement regarding refund, to initiate a claim. The signature on the cancelled check will be reviewed before determining whether another refund can be issued.

While you can file the original tax return at any time, the amount of any refund cannot be more than any tax paid within the three-year period (plus any extension of time for filing your return) immediately before you filed the claim. (The time you file your claim will be based on the postmark date for this purpose). Income tax withheld from wages and estimated income tax payments (made before the due date without regard to extensions of the original return) are considered paid on the due date.

If there is a subsequent adjustment to a late filed return that results in an underpayment of tax, you may be assessed a penalty for failure to file on time. The penalty is usually 5% for each month or part of a month that the return is late, but not more than 25%. An example of a subsequent adjustment that results in an underpayment of tax is an examination of your return with changes that increase your total tax owed.

In cases where there is a family dispute over the proceeds of a refund, you can request a copy of the front and back of the cancelled refund check that was issued in your name. You can also request a copy of the original tax return filed under your name. Call (800) 829-1040 and follow the IRS representative's instructions for verifying the signature on your tax return or cancelled refund check.

If you need to know whether a federal tax refund check that was issued to you has been cashed, you can call (800) 829-1954 and request Form 3911 (PDF), Taxpayer Statement Regarding Refund.

If you are inquiring about a check that was issued to someone other than yourself, the IRS is not allowed under the Privacy Act of 1974 to disclose any information.

References:

• Form 3911 (PDF), Taxpayer Statement Regarding Refund

Yes, however many U.S. Post Offices choose not to forward refund checks. You should check with your local Post Office for their procedures.

An individual's tax return is protected under the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund will be offset to pay the debt.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

When a joint return is filed and only one spouse owes past-due child support, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

You are considered an injured spouse if you:

Refer also to our Frequently Asked Question section on Injured Spouse in the IRS Procedures section.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

You must file a claim with your local office of child support enforcement. For more information, follow the state link at the U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

An individual's tax return is protected under the Privacy Act of 1974. Therefore, the IRS is restricted from releasing information concerning your former spouse's account. However, if your state office of child support enforcement has notified the Treasury of a past-due child support obligation, the refund will be offset to pay the debt.

References:

• U.S. Department of Health and Human Services Administration for Children & Families Office of Child Support Enforcement
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

If you are due a refund but have not paid certain amounts you owe, such as child support, all or part of your refund can be used to pay all or part of the past-due amount. This applies to a joint return. When a joint return is filed and only one spouse owes past-due child and spousal support or a federal debt, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund. You must have received income such as wages, have made tax payments such as withholding, and report the income and tax payments on the joint return.

References:

• Form 8379 (PDF), Injured Spouse Claim and Allocation
• Tax Topic 203, Failure to Pay Child Support and Other Federal Obligations

I received a Form 1099-G (PDF) , for my state tax refund. Do I have to include this amount as income on my tax return?

If you did not itemize your deductions on your Federal tax return for the same year as the state or local tax refund applies to, do not report any of the refund as income.

If you itemized deductions on your Federal tax return for 2002, and received a refund of state or local taxes in 2002, you may have to include all or part of the refund as income on your 2003 tax return. Report your taxable State or Local Refunds on Form 1040, Line 10. You cannot use Form 1040A or 1040EZ. Refer to Tax Topic 405, Refund of State and Local Taxes , and Publication 525 , Taxable and Nontaxable Income , for further information.

References:

• Publication 505, Taxable and Nontaxable Income
• Tax Topic 405, Refund of State and Local Taxes
• Instructions for Form 1040