An IRS review of a tax return, often triggered by errors or verification needs, typically takes between 45 and 180 days. While standard, simple refunds are issued within 21 days, reviews for accuracy, income verification, or credits can significantly extend this, sometimes lasting up to 6 months.
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 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.
Most e-filed returns are processed within 21 days. – Paper-filed returns generally take 6 to 8 weeks for the IRS to process and send your refund.
Unreported income
The IRS receives copies of your W-2s and 1099s, and their systems automatically compare this data to the amounts you report on your tax return. A discrepancy, such as a 1099 that isn't reported on your return, could trigger further review.
Some tax returns need extra review for accuracy, completeness, and to protect taxpayers from fraud and identity theft. Returns that fall into this category can take longer to process. Disaster-related returns may take longer to process than tax returns not claiming disaster relief.
Once the IRS completes the examination, it may accept your return as filed or propose changes. These changes may affect the amount of tax you owe or the amount of your refund.
District offices select returns randomly sometimes for special research programs, but generally the returns are selected because they have good audit potential. The potential is discovered by a computerized system called the Discriminant Function System (DIF). In most cases, the decisionmaker is not the auditor.
You may face an IRS audit after an IRS review. If the IRS reviews your information and detects inaccuracies in your tax returns, it may conduct a comprehensive audit to look into the matter further.
If the IRS is reviewing your return, it may have questions about your wages and withholding, or credits or expenses shown on your tax return. The review process could take anywhere from 45 to 180 days, depending on the number and types of issues the IRS is reviewing.
Employees will review and either manually release the refund or confirm the error. If an error is confirmed, a notice will be sent to the taxpayer either requesting additional information or informing the taxpayer the error has been corrected through the IRS's math error authority.
This notice indicates that your tax return is under review for accuracy regarding income, tax withholding, and credits. If you receive a CP05 notice, you do not need to take any action. The IRS asks that you wait 60 days from the notice date to contact them to allow them time to review your return.
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.
*Update for the 2025 tax year: The IRS issued more than 9 out of 10 refunds to taxpayers in less than 21 days last year. The same results are expected in 2026. Tax refunds are processed by the IRS two times per week.
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.
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.
According to the IRS, most refunds are funded within 21 days of filing. However, you may receive your refund at a different time depending on how you choose to receive it or if IRS finds issues with accuracy, such as reconciling the amount of stimulus payment or advanced child tax credit received in 2021.
Common IRS audit triggers
If the IRS is reviewing your return, the review process could take anywhere from 45 to 180 days, depending on the number and types of issues the IRS is reviewing.
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.
The IRS reviews some federal tax returns to determine if income, expenses, and credits are reported accurately. The IRS selects returns for review using various methods; including random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099.
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.