IRS Notice CP88 – The IRS Still Hasn’t Received Your Form 1040
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
Why you received IRS Notice CP88
- The IRS did not receive a tax return from you by the due date.
- You filed a tax return for another tax year that has a refund due to you.
- 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?
See your local tax pro for a free consultation.
Get help from an IRS expert
H&R Block’s experts can solve any IRS problem, no matter how complex.
Learn about the consequences and complications of an unflied tax return from the experts at H&R Block.
Didn't get your expected tax refund? Learn about six possible reasons for this unexpected change from the tax experts at H&R Block.
Learn about the different ways to get your tax information from the IRS using Forms 4506. Get the facts from the tax experts at H&R Block.
If you haven't filed required tax returns, find out how far back you may need to file, and get the nine tips you need to know about filing back tax returns.
Get the facts from H&R Block about the widely available but little-known IRS penalty relief option called first-time penalty abatement.