Tax Resolution Clarity
← Back to Notice Library
Warning - Attention Needed

IRS CP88 Notice

Refund Held Pending an Unfiled Return

The IRS is holding your refund, not applying it to anything yet, because it believes you have an unfiled return and may owe tax.

What is CP88? CP88 tells you the IRS is holding your tax refund because you haven't filed one or more tax returns, and it believes you may owe taxes.

What This Notice Means

CP88 tells you the IRS is holding your tax refund because you haven't filed one or more tax returns, and it believes you may owe taxes.

The refund is held, not yet used. The IRS states it will release the refund once it has received all required tax returns -- or an explanation that you weren't required to file -- and you don't owe any other taxes.

Why You Received This Notice

  • 1
    The IRS states you haven't filed one or more tax returns.
  • 2
    It states it believes you may owe taxes for the year or years in question.

Important Deadline

The IRS states to file your personal tax return by the due date listed on your notice. It does not publish a general number of days on the CP88 page -- the date is on the notice itself. It also states: "You don't have to do anything if you filed your tax return(s) within the last eight weeks."

What You Should Do

  • File the missing return. The IRS states you may be able to file electronically if the tax period is from the past two years, and to file by mail for earlier years.
  • If you've already filed, don't have to file, or need to explain a late filing, contact the IRS using the information on your notice.
  • If you can't pay the full amount once you file, the IRS points to setting up a payment plan.

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

CNC Status

Taxpayers experiencing severe financial hardship

What NOT to Do

  • Do NOT assume the refund has been taken. The IRS states it is holding it pending the missing return, not applying it to a debt.
  • Do NOT assume silence means the refund is released. The IRS states it will release the refund once all required returns are filed or explained and you owe no other taxes.

Frequently Asked Questions

Will the IRS take my refund permanently?
The CP88 page states the IRS will release your refund once it has received all required tax returns -- or an explanation that you weren't required to file -- and you don't owe any other taxes.
What if I can't pay what I owe once I file?
The IRS FAQ on this page names setting up a payment plan as an option once the return is filed and any balance is known.

Need Help With This Notice?

Use our free tools to understand your options and connect with professionals who can help.

See resolution optionsFind Best Option

Related Notices

CP59We Have No Record You Filed — First NoticeLT14Unpaid Balance or Past Due Return, and the IRS Could Not Reach YouLT26File Your Tax Returns Immediately — Ten Days From the Notice Date

Recommended Next Steps

  • File the return the notice identifies, or gather the explanation for why none is required.
  • Once filed, the IRS page addresses refund-release timing in its FAQ -- check it for what to expect next.

What this page does not say

  • The page does not describe a Collection Due Process hearing right. It is a refund-hold notice tied to an unfiled return, not a levy or lien notice.

Sources and last reviewed

Sourced to primary IRS materials and editorially reviewed on 2026-08-24. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.