Understanding your CP88 notice | Internal Revenue Service

Understanding your CP88 notice

 

What this notice is about

We're holding your refund because you haven't filed one or more tax returns and we believe you will owe tax.


What you need to do

File your personal tax return immediately or explain to us:

  • why you're filing late,
  • why you don't have to file, or
  • that you've already filed

If you’re filing for one of the last 2 tax years, you may be able to file electronically. For a list of eligible e-file providers visit find a tax pro now.

If you’re filing for a tax year that is not one of the last 2 years, you must mail your filed return along with any supporting documentation to the address provided at the top of your notice.


You may want to


Frequently asked questions

Call us at the toll-free number printed on your notice. Please have account information ready when you call. If you prefer, you can write to us using the address printed at the top of your notice.

You don't have to do anything if you filed your tax return(s) within the last eight weeks.

File your return for the specified tax year by the date provided on your notice. If you’re filing for one of the last 2 tax years, you have the option to file electronically or by mail. If you’re filing for a tax year before one of the last 2 tax years, you’ll have to mail in your completed tax return.

You can make a payment plan with us when you can't pay the full amount you owe. If you owe tax on any return(s) you file, we will use your refund to help pay it.

We can release your refund when we have received all past due returns, or explanations showing you did not have to file for those years and there is no other balance due.


Helpful information


Tips for next year

File your return on time, even if you will owe taxes. If necessary, you can make a payment plan to pay what you owe.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have dependent children, you may be able to claim tax credits for them. Publication 972, Child Tax Credit and Credit for Other Dependents PDF, has information about these credits.

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