How long can the IRS hold my tax return for review?

Asked by: Gilbert Stracke  |  Last update: August 19, 2026
Score: 4.7/5 (21 votes)

The IRS (https://www.irs.gov/) generally holds tax returns for review for 45 to 180 days. While most refunds are issued within 21 days, reviews for errors, identity verification, or credits like the EITC/ACTC often extend this period significantly, sometimes exceeding 180 days in complex or high-risk cases.

How long can the IRS hold my refund for review?

However, certain circumstances like reviews for errors, incomplete information, or identity verification can extend this period. By law, the IRS generally has up to 45 days from the date of the filing deadline to issue a tax refund without owing the taxpayer interest.

Why is it taking so long for the IRS to review my taxes?

Processing delays can occur due to identity verification, missing information, or complex return issues. If delays persist beyond typical timelines, consider contacting the Taxpayer Advocate Service for assistance in resolving prolonged processing problems.

How long can you sue the IRS for holding your refund?

You can file a suit in a United States District Court or the United States Court of Federal Claims. However, you generally have only two years to file a refund suit from the date the IRS mails you a notice that denies your claim.

How long can IRS freeze your refund?

Yes, the IRS can freeze your refund and ask you to file if you have an unfiled return from a past year, especially if the IRS projects that you will owe taxes on that past return. The IRS will hold your refund for six months while it requests a filed return from you.

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Can I speed up my IRS refund review?

What should I do? Request an expedited refund by calling the IRS at 800-829-1040 (TTY/TDD 800-829-4059). Request a manual refund expedited to you.

What is the longest the IRS can process your refund?

The IRS doesn't have a strict maximum time limit for issuing refunds, but generally processes e-filed returns with direct deposit within 21 days, while paper returns take 6 weeks or more, with longer waits for those claiming certain credits (EITC/ACTC) or if errors occur. If the IRS holds your refund for more than 45 days past the tax deadline (or filing date if late), they owe you interest, but significant delays (months) can happen for complex issues or extra reviews, sometimes requiring a mailed notice. 

How can I get the IRS to release my refund?

If you're facing serious financial difficulties and need your refund immediately contact the Taxpayer Advocate Service at 877-777-4778. We may be able to expedite your refund.

Is it illegal for the IRS to hold your refund?

The IRS can hold your current-year refund if it thinks you made an error on your current-year return, or if the IRS is auditing you or finds a discrepancy on a filed return from the past. If the IRS thinks you made an error on your return, the IRS can change your refund.

How long does the IRS have to complete a review?

Legal answer: Three years

Technically, except in cases of fraud or a back tax return, the IRS has three years from the date you filed your return (or April 15, whichever is later) to charge you (or, “assess”) additional taxes. This three-year timeframe is called the assessment statute of limitations.

What is the maximum time for refund processing?

Usually, it takes 4-5 weeks for the refund to be credited to the account of the taxpayer. However, if refund is not received during this duration, the taxpayer must check for intimation regarding discrepancies in ITR; check email for any notification from the IT department regarding the refund.

Why is my refund taking so long to be reviewed?

A tax refund could be delayed weeks or even months in some cases. The length of the delay may depend on how backed up the IRS is on processing tax returns, whether you turn around requested documentation quickly, and whether you need to file an amended return.

What triggers an IRS refund review?

The IRS uses a combination of automated and human processes to select which tax returns to audit. Not reporting all of your income is an easy-to-avoid red flag that can lead to an audit. Taking excessive business tax deductions and mixing business and personal expenses can lead to an audit.

How long does a CP05 review take?

We could take up to 60 days to complete this review. Please don't contact us prior to 60 days from the date of this notice since we won't be able to provide you any additional information. You can check your refund status at www.irs.gov/refunds or the IRS2Go mobile app for smart phones.

What is the 20k rule?

The "20k rule" refers to the traditional IRS threshold for reporting income from payment apps and online marketplaces on Form 1099-K: over $20,000 in gross payments AND more than 200 transactions in a calendar year. While a law (the American Rescue Plan) temporarily lowered the threshold to $600, recent legislation, the One Big Beautiful Bill Act (OBBBA) (OBBBA), has reinstated the $20,000/200-transaction rule for tax years starting in 2025, providing relief for casual sellers and gig workers. 

Is the $600 rule delayed?

Following feedback from taxpayers, tax professionals, and payment processors and to reduce taxpayer confusion, the Internal Revenue Service delayed the new $600 Form 1099-K reporting threshold requirement for third party payment organizations for tax year 2023 and is planning a threshold of $5,000 for 2024 to phase in ...

Do you have to report $10,000 to the IRS?

Who must file. Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file a Form 8300. By law, a "person" is an individual, company, corporation, partnership, association, trust or estate.

What's the longest a federal tax refund can take?

The IRS doesn't have a strict maximum time limit for issuing refunds, but generally processes e-filed returns with direct deposit within 21 days, while paper returns take 6 weeks or more, with longer waits for those claiming certain credits (EITC/ACTC) or if errors occur. If the IRS holds your refund for more than 45 days past the tax deadline (or filing date if late), they owe you interest, but significant delays (months) can happen for complex issues or extra reviews, sometimes requiring a mailed notice. 

Can the IRS hold my refund longer than 180 days?

The IRS has no maximum time limit when it comes to processing tax refunds, but after 45 days, it is required to pay interest on your refund. In most cases, you can expect the IRS to issue your tax refund within 21 days of filing your tax return.

What does it mean if my refund is being reviewed?

Why is my return being reviewed? We select some returns to review so we can determine whether income, expenses, and credits are reported correctly. This doesn't mean you made an error or were dishonest.

Can I sue the IRS for holding my refund?

Yes, you absolutely can sue the IRS for a refund.

Whether you're dealing with employee retention credit (ERC) claims that aren't being processed, accidental tax overpayments, or penalties that should have been abated, filing a refund lawsuit may be your most effective option for recovering substantial amounts.

How long can the IRS hold your refund for review on Reddit?

If your transcript still shows code 570 after six months, the refund may be stuck in review. Call the IRS at 800-829-1040 and ask for a refund-hold review to see what's causing the delay. If it's been over 120 days, you might reach out to the Taxpayer Advocate Service since sometimes they can escalate stalled cases.