How long can the IRS legally hold your refund for review?

Asked by: Tyrique Mohr PhD  |  Last update: August 1, 2026
Score: 4.9/5 (3 votes)

The IRS can hold your refund for 45 to 180 days, or sometimes longer, if your return needs extra review for errors, identity theft, or issues with credits like the EITC/CTC, with the timeframe depending on the complexity, your response to requests, and IRS backlog. While many e-filed returns are processed within 21 days, reviews can significantly extend this, requiring prompt action if the IRS requests more info, like income verification or identity proof.

Can I sue the IRS for taking too long to process my return?

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 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.

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.

Why is the IRS taking so long to review my refund?

The normal turnaround time for the IRS to accept your return is 24-48 hours. However, due to the number of stockpiled returns, it may take a little bit longer as their system is overwhelmed with early filers. This also applies to why there may not be a status showing on the IRS Where's My Refund site.

2024 TAX REFUNDS ON HOLD-IRS Transcript code 570 971-2023 TAX RETURNS UNDER REVIEW

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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 wait for an IRS 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 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.

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 in the IRS?

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.

Why would my refund be under review?

If your tax return is under review, the IRS is examining it to ensure that it is accurate and in accordance with tax laws. They're checking to confirm that all the information you provided is correct and that there are no mistakes or missing details that could affect your tax bill or refund.

Can I sue the IRS for emotional distress?

You can also file a countersuit in response to the IRS suing you in the United States Tax Court for unpaid taxes. But due to sovereign immunity, you cannot sue the IRS for emotional distress or general grievances.

What is the IRS one time forgiveness?

One-time forgiveness, officially known as First-Time Penalty Abatement (FTA), is an IRS program that allows qualified taxpayers to have certain penalties removed from their tax accounts.

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.

What is the IRS $10,000 rule?

The IRS "10k rule" primarily refers to the requirement for businesses and financial institutions to report cash transactions over $10,000 by filing Form 8300 (for businesses) or a Currency Transaction Report (CTR) (for banks), under the Bank Secrecy Act. This rule helps combat money laundering, tax evasion, and terrorist financing, requiring reporting for single transactions or related transactions totaling over $10,000 in cash within a year, with penalties for non-compliance.

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. 

What is the longest the IRS can hold a refund?

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 qualifies as an IRS hardship?

IRS hardship reasons generally fall into two categories: 401(k) hardship withdrawals for "immediate and heavy financial needs" (like medical bills, home purchase/foreclosure prevention, funeral costs, or education) and tax debt hardship (inability to pay taxes due to inability to meet basic living expenses, long-term unemployment, or disability). For retirement plans, the IRS provides "safe harbor" reasons, including unreimbursed medical expenses, principal residence purchase/repair/foreclosure prevention, funeral expenses, and postsecondary education costs, plus expenses from FEMA-declared disasters.
 

How do I unfreeze my tax refund?

How to resolve a refund freeze:

  1. Check for IRS notices in the mail requesting additional information.
  2. Contact the IRS at 800-829-1040 for clarification.
  3. If identity verification is required, complete it through the IRS ID.me system as soon as possible.

Why are federal refunds taking so long in 2025?

The main 2025 tax refund delay reasons include errors or incomplete information on returns, claims for the Earned Income Tax Credit or Additional Child Tax Credit, identity verification processes, amended returns, and offsets for outstanding debts. Paper returns and bank processing times can also contribute to delays.

How long is it acceptable to wait for a refund?

You must offer a refund to customers if they've told you within 14 days of receiving their item that they want to cancel. They have another 14 days to return the item once they've told you. You must refund the customer within 14 days of receiving the item back.

How to reach a live person at IRS?

To speak to a live person at the IRS, call the main line (800-829-1040), choose your language, then follow the prompts by selecting options for "Personal Income Tax," and when asked for your SSN/EIN, do not enter it, instead saying "representative" or repeating options until transferred to an agent, preferably calling early mornings on weekdays. Be patient and have specific questions ready, as the automated system tries to handle calls first.