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IRS Notice CP88 – The IRS Still Hasn’t Received Your Form 1040

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Your refund for a particular tax year is being held. You did not file a tax return for a prior year, and the IRS thinks you will owe taxes for that year.


Type of Notice: Late return

Likely next step: File a tax return

Also see: IRS penalties, IRS bill for unpaid taxes

Why you received IRS Notice CP88

  1. The IRS did not receive a tax return from you by the due date.
  2. You filed a tax return for another tax year that has a refund due to you.
  3. The IRS sent CP88 to notify you that your tax refund is being held until a return is filed and the balance due for that tax year is determined. If a return is not filed, the IRS may figure your tax for you.

Notice deadline: 30 days

If you miss the deadline: The IRS may figure your tax for you for the unfiled year. Penalties and interest will apply. Your refund will be held and may be applied to any balance resulting from the unfiled year.

Want more help?

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